Partnerships can end at any time . but partnerships and individual proprietorships exist only as long as the owners are alive 合伙可以随时中止。但只要经营者存在，合伙经营和独资经营就能存在。
Partnerships can end at anytime . but partnerships and individual proprietorships exist only as long as the owners are alive 合伙经营可以随时结束，但是合伙经营和独资经营只在所有者在世时有效。
Company s business registration certificate and the latest tax return should you be the sole proprietor of or a partner in a business 公司商业登记及最近之税单，如阁下为独资经营之东主或公司合人
C if the club is a proprietary club operated by a limited company incorporated under the companies ordinance cap . 32 C如会社属根据公司条例第32章规定而成立的有限公司所独资经营的会社，则须付上：
Partnerships can end at any time . but partnerships and individual proprietorships exist only as long as the owners are alive 合作伙伴关系可随时终止.但是只有在所有者在世时,合伙企业和独资经营才有效
Partnerships can end at any time . but partnerships and individual proprietorships exist only as long as the owners are alive 合作伙伴关系可以随时停止。但是合伙和独资经营的存在只是存在所有者有生之年。
If a business is carried on by an individual , a form 1 should be completed . in the case of a partnership , a form 1 should be completed 如属独资经营，应填写申请表格第1 a号，属合经营，则填写申请表格第1 c号。
For sole proprietor , this form needs to be signed by the sole proprietor or the authorised signatory ( ies ) stated in the letter of authorisation 倘为独资经营公司，本表格必须由独资经营者或授权书内之授权人士签署。
What is more , more and more foreign investors change the established joint ventures to wfoe by purchasing chinese partners " shares 从宏观层面的数据可以看出，成立独资经营公司已经成为跨国公司在华直接投资的一种主导方式。
Tax processing property tax - joint owners and corporations and review profits tax - sole - proprietorships , property tax and personal assessment 税务处理（物业税-联名和法团拥有）复查（利得税-独资经营、物业税、个人入息课税）
