If a business is carried on by an individual , a form 1 ( a ) should be completed . in the case of a partnership , a form 1 ( c ) 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。
Issued by the home affairs department . ( c ) if the club is a proprietary club operated by a limited company incorporated under the companies ordinance ( cap 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：
In the third , the author analyses in detail to which way to choose among single - venture running 、 joint stock running 、 rent running 第三章针对独资经营、参股经营、租赁经营这三种经营方式，对大连海运分公司采用何种经营方式合适作了详细的分析。
Except for a tiny number of enterprises that must be funded solely by the state , all the others should introduce the joint - stock system to develop a mixed sector of the economy 除极少数必须由国家独资经营的企业外，积极推行股份制，发展混合所有制经济。
The court heard that during the relevant years , the defendant was the sole - proprietor of yau shing kan kee which was engaged in the trading of timber used for construction purposes 案情透露，被告于有关年度为友成根记的独资经营人，该公司从事建筑木材生意。
The court heard that during the relevant years , the defendant was the sole - proprietor of yau shing kan kee which was engaged in the trading of timber used for construction purposes 案情透露，被告于有关年度为友成根记的独资经营人，该公司从事建筑木材生意。
If my business changed from a partnership to a sole - proprietorship or vice versa during the year , should i report such business in the profits tax return bir 52 如业务于年内由合经营改为独资经营，或由独资转为合经营，是否须要在利得税报税表bir表格第52号内申报这项业务？
If my sole - proprietorship business has changed to a partnership during the year of assessment , or vice versa , do i need to report such a business in the tax return - individuals 我的独资经营业务在本年度转为合业务，或者由合转为独资业务，我是否须要在个别人士报税表内填报这业务？
