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为更好地完成《合伙企业法》的起草、论证工作,学习、借鉴国外成功的立法经验,国家工商行政管理局《合伙企业法》立法考察团,于9月2日至16日先后走访了美国世达律师事务所(包括纽约总部、华盛顿办事处、多伦多办事处)、美国高达公司、美国乔治敦大学法律中心、加拿大古德曼·菲利普律师事务所,与世达律师事务所首席合伙人达菲、能源法专家林扣门、税法专家阿尔比、科尔曼(原美国税务局局长),乔治敦大学公司法教授费能文,美国高达公司电力公司总裁哈特及其法律顾问、税务顾问,加拿大古德曼·菲利普律师事务所爱迪·古德曼、狄马田、韦拿坚、施耐特、马哥纳律师,重点深入探讨中圆在合伙法起草中所关注的一些问题,如:法律调整范围、法律分类、税收及登记管理等。本刊刊登此次考察报告,希望能对我国在《合伙企业法》立法研究论证中的重点难点问题的解决有些启迪。
In order to better complete the drafting of the “Partnership Enterprise Law”, demonstrate the work, study and learn from the successful experience of legislation in other countries, the Legislative Delegation of the State Administration for Industry and Commerce on the “Partnership Enterprise Law” visited successively from September 2 to September 16 The United States Seda law firms (including New York headquarters, Washington offices, Toronto offices), the United States up to the company, the United States Georgetown University Law Center, Goodman Canada Phillips law firm, and Star law firm chief partner Duffy, energy law expert Lin buckle door, tax law expert Albi, Coleman (former director of the United States Revenue), Georgetown University law professor Fei Nengwen, the United States up to the company power company president Hart and its legal adviser, tax Consultant, Goodman Phillip LLP, Eddy Goodman, DeMaridian, Werner Kennedy, Schneider, and Marjorn Lawyers, focusing on in-depth discussion of some of the concerns raised by China Yuan in drafting the partnership law , Such as: the scope of legal adjustment, legal classification, taxation and registration management. The publication of this inspection report, hoping to give some enlightenment on China’s solution to the key and difficult issues in the “Legislation and Research on Partnership Enterprise Law.”