在稅務上合夥人和有限公司有什麼分別?

樓上位朋友搬這麼大篇LAW CASE出來解釋, 恐怕不是人人看得懂,
也未必有耐性看 (我定是其中一員)

我認為可以簡單一點

合夥人 : 廣議為合作的伙伴, 在一般的商業機構, 泛指合作成立公司的老闆們,
　由一個人獨立經營的稱為獨資業務SOLE PROPRIETOR，
　多於一人以上合作經營的為合夥業務PARTNERSHIP，
　多為無限負債的公司，即公司老闆對公司的負債要無限量承擔，而老闆亦多為自然人
　此兩類型的公司，不受公司法管束，老闆只要在開始經營後一個月內，
　按商業登記條例辦理商業登記證即可

有限公司 : 這幾個字已明確顯示和前述兩種業務的分別
　有限公司為法人團體（即在法律上，它的權利責任與一個自然人無異）
　要依據公司法的規定進行註冊手續，要按規定向公司註冊處披露公司結構資料
　商業登記證的申領與前述一樣，
　公司帳目每年要經註冊會計師審核出具報告，在股東大會上提交
　
至於稅務方面，稅例的準側不會因業務性質不同而有差異
但完稅的方式，却有不同：
　有限公司必須按利得稅的方法計稅，沒有選擇；
　老闆在企業內支取的薪酬視為其個人收入，要繳納薪俸稅

　獨資業務和合夥業務，在計算應課稅利潤後，老闆可按個別的情況作不同的選擇
　　- 可以標準稅率計算稅款，但老闆在企業內支取的薪酬不能扣稅
　　- 可以選擇以個人入息課稅計稅，將應課稅利潤按出資比例分攤給各合夥人，
　　 　　加上其個人在企業內支取的薪酬後作為該合夥人的應評稅收入，向各人
　　 　　分別徵稅
　　- 但合夥人無需在同一課稅年度作相同的選擇
　　
　　
　　
　　
　　
　　

Gesellschaft mit beschränkter Haftung (GmbH or GesmbH) is a type of legal entity created in Germany in 1892.
Literally translating as company with limited liability, the Gesellschaft mit beschränkter Haftung inspired the creation of the limited liability company form in other countries. With the GmbH form, shareholders are not personally responsible for the company's debts. This corporate form is extremely common in Germany, Austria, Switzerland and other Central European countries. Other variations include mbH (used when the term Gesellschaft is part of the company name itself), and gGmbH (gemeinnützige GmbH) for non-profit companies.
The GmbH has become the most widespread company form in Germany, since the AG (Aktiengesellschaft), the other major company form, was until recently much more complicated in founding and running.
It is widely accepted that a GmbH is created in three stages: the founding association, which is regarded as a private partnership with the full liability of the founding partners/shareholders, the founded company (often endorsed with "i.G." meaning "in Gründung") and the fully registered GmbH. Only the registration at the Commercial Register (Handelsregister) provides the GmbH with its full legal status.
The founding act has to be notarized as well as the articles of association. The GmbHG (GmbH Code) outlines the minimum content of the articles of association, but it is quite common to have a wide range of additional rules in the articles.
Under German law, the GmbH must have a minimum share capital of €25,000 upon which 25% but at least €12,500 has to be contributed by the shareholders (when the GmbH has only one shareholder the law is even stricter on the required capital contribution). There is no board as such: the company is run by the managing directors (Geschäftsführer) who have unrestricted proxy for the company. The shareholders acting collectively may restrict the powers of the managing directors by giving binding orders to them. In most cases, the articles of association list the business activities for which the directors must ask prior consent from the shareholders. Due to German law, a violation of these duties by a managing director will not affect the validity of a contract with a third party, but the GmbH may hold the managing director in question liable for damages.
Because a legal entity with liability limited to the share capital was regarded in the 19th century as something dangerous, German law has many restrictions unknown to common law systems. Quite a few business transactions have to be notarized such as the transfer of shares, issuing of stock, and amendments to the articles of association. Many of those measures have to be filed with the company registry where they are checked by special judges or other judicial officers. This can be a tiresome and time-consuming process as in most cases the desired measures are only legally valid when entered into the registry. Because there is no central company registry in Germany but rather several hundred connected to regional courts, the administration of the law can be rather different from Bavaria to Lower Saxony or to Mecklenburg-Vorpommern.