是一个独立法人，可保护所有一般合伙人。通常适用于专业人士。与LLC法律责任相似，但又像合伙公司一样不需直接付公司税。
A separate legal entity, an LLP proviDES liability protection for all general partners as well as management rights in the business. Most commonly used in professional practices, an LLP offers, in most cases, the same limited liability enjoyed by a corporation, but at the same time it is a flow-through entity.
优点Advantages:
一个独立法人，且有限合伙人对所投资金额负责，不需负其他责任。每个合伙人所得之公司利润可直接申报个人税。
LLP’s provide a legal stRUCture to the establishment of the business. From a capital investment standpoint, limited partners are shielded from the liability in that their liability is dependent upon the amount of capital invested. In addition, dividends distributed to all partners are reported on the partners’ personal Income tax return.
有限责任合伙公司协议不需注明到期日期。
As in any partnership, a LLP must draft a partnership agreement, which governs how the business is operated. There is no requirement to set a termination DATe of the partnership agreement.
因是一个独立法人，有限合伙公司可拥有财产、告人、或被告。
As a separate legal entity, LLP’s may own property, sue, and be sued in LLP’s name. 缺点Disadvantages:
因是一个独立法人，有限责任合伙公司比一般合伙公司需更多法律文件。
Since a LLP is a legal entity, the formation of a LLP requires more legal documentation than in a general partnership.
公司随拥有任何一合伙人离开而自动结束。
If a LLP drops or loses a partner, the business is automatically deemed dissolved.