It is suggested to calculate the value of shops, warehouses, desks, computers and other equipment, and include them in the total investment of the partnership to determine their respective share ratios; When distributing benefits, we should consider the investment of two people, their respective contributions and tax payment.

A partnership enterprise refers to an enterprise organization form in which natural persons, legal persons and other organizations are established in China in accordance with the Partnership Enterprise Law of People's Republic of China (PRC), and two or more natural persons enter into a partnership agreement, * * * jointly contribute to the operation, * * * assume sole responsibility for profits and losses, and * * * bear risks.

Generally speaking, a partnership enterprise cannot obtain the qualification of a person and does not pay income tax, but pays personal income tax. There are general partnerships and limited partnerships. Among them, general partnership also includes special general partnership.