Nov 22, 2015 at 16:32 o\clock

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Nov 22, 2015 at 14:40 o\clock

蔡小煒律師 -二岸貿易同質競爭下的發展& 個人合夥的合伙人為自然人

中韓FTA對鋼鐵、工具機、汽車、面板、石化、紡織、玻璃等產業衝擊最大,這些都是中國大力扶植的產業,實際影響是否被高估?……」。基本上這七大產業是排除在2014年北京APEC的ITA-2資訊科技產業免關稅的項目,而APEC的ITA-2還說明了一點,就是擴大資訊科技在貿易產品的應用與零關稅品項的適用,也就是說如果這是應用在終端(貿易)產品上,那麼在2014年12月即將召開的「聯合國氣候環境變遷會議」,必然的會針對所謂的「先進環保(境)科技」進行討論,也就是說在這七項佔汙染源大宗的汙染性工業,必須在會後進行跨國的科技合作與投資,而在未來這七大產業必然的再度在環保減碳聲浪中被檢討,也就是說ITA-2是不是在這次會議中納入「環保減碳科技」的範圍?必然的也決定了台灣與大陸間的同質性貿易競爭問題。蔡小煒律師 基本上在2014年11月16日結束的「G20工業國高峰會議」中,提出了在2018年前投資 - 蔡小煒 - 兆美元的投資,以作為提升G20各國平均提升GDP在2.1%左右的成長幅度。其在「貿易自由化」的議題中,則是以「落實峇里協議,並迅速界定多哈回合談判工作計畫的剩餘議題,以利重返談判。」。也就是說持續推動多哈回合的決議:「碳補償稅」及「減碳工作」二主要項目。而碳補償稅是針對先進工業化國家的貿易產業,以及大型污染性貿易的國家。而台灣這七大面臨中韓FTA威脅的主要產業,正是G20在澳洲布里斯本開會的重點。也就是說在2014年12月召開的「聯合國氣候環境變遷會議」,主要就是針對這個議題重點來討論。實施「碳補償稅」及「減碳工作」,是澳洲布里斯本G20會議:「在氣候變遷議題方面,G20重申「支持調度財源,例如成立『綠色氣候基金』,來適應、減輕氣候變遷影響」。」,

蔡小煒 而這一項「綠色氣候基金」必然的從「碳補償稅」來徵收,而台灣的ECFA及二岸貨物貿易協議等,既然適用WTO的規範必須在「超最惠國待遇」下實施,但是二岸貿易的「碳補償稅」課徵,在大陸一中政策堅持下,是不能夠以「碳補償稅」甚至參加「綠色氣候基金」,所以除非是「碳補償稅」是針對G20的先進工業化國家為實施對象,否則台灣必然的要面臨這個政治議題。個人合夥的合伙人為自然人。這一點區別於法人合夥,前者適用《合夥企業法》 ,後者適用《民法通則》 。合夥是以合夥協議為成立前提的。 《民法通則》第31條規定:「兩個以上的公民按照協議,各自提供資金、實物、技術等,合夥經營、共同勞動的稱為個人合夥」。這樣,合夥協議被規定為合夥的首要條件。合伙人為達到共同目的而在協商、自願基礎上達成的協議,就是合夥協議。蔡小煒律師 合夥協議不僅是合夥成立的前提和基礎,而且也是合伙人權利義務的依據,並成為司法機關處理合夥債務糾紛的依據。合夥協議一經訂立,便對各合伙人產生法律約束力,各合伙人依合夥協議而享受權利,履行義務,承擔責任。由於合夥均建立於合伙人互相了解、互相信任的基礎上,所以非經合伙人全體同意,不得隨意修改合夥協議,不得隨意退夥,不得隨意轉讓自己的出資。若合伙人需轉讓出資,則其他合伙人在同等條件下應享有優先權。若需增加新的合伙人,也需經全體合伙人同意。合夥的這種帶有一定人身性質的信任關係,正是合夥作為自然人的聯合體本質特徵的體現。合夥協議一般應載明以下事項:合夥企業的名稱和主要經營場所的地點;合夥目的和合夥企業的經營範圍;合伙人的姓名及其住所;合伙人出資的方式、數額和繳付出資的期限;利潤分配和虧損分擔辦法;合夥企業事務的執行;入伙和退夥;合夥企業的解散與清算;違約責任等。合伙人必須共同出資。合伙人的共同出資作為合夥組織的價值形態表現,是合夥得以進行合夥經營事務的物質前提。合伙人的出資數額可以是均等的,也可以是不均等的。出資種類不限,既可以是實物形態的,如房屋、資金、設備、工具等;也可以是無形財產,如勞務、技術以至信譽。技術既可以是專利技術,也可以是未經專利登記的專有技術,還可以是一技之長的某種技藝。總之,只要其他合伙人同意,出資方式幾乎可以說是沒有限制的。合夥出資構成合夥財產,各合伙人對合夥財產享有平等使用權,且合伙人的經營權利不因出資多少而不同。合夥必須由合伙人合夥經營、共同勞動。合夥是一種共同經營、共同勞動的關係,在共同出資的前提下,各合伙人均應直接以自己的行為參與合夥經營,這是合夥在經營方式上的重要特徵。如公民之間沒有在共同需要、共同目的和共同利益之下的共同勞動與共同經營,便不構成合夥關係。合伙人必須分享利益,並對合夥債務負連帶責任。合夥經營的利益是合伙人共同追求的,合伙人共同出資、共同經營的最終目的就是為了分享合夥經營而帶來的利益。合夥期間如出現意外事故等風險,其所受損失由合伙人共同負擔。合夥的對外債務由合伙人連帶承擔,即對合夥經營所欠之債,債權人可向任一合伙人追償,而受追償的合伙人不能拒絕,包括不得以自己的份額為由進行抗辯。關於這一點,筆者將在個人合夥的對外民事責任中作詳細說明。蔡小煒,引述自台灣的法律事務所

Nov 22, 2015 at 14:32 o\clock

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Nov 22, 2015 at 01:28 o\clock

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by: marsha8adkins   Keywords: bitcoin, miner, asic, miner, btc, mining

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