【正文】 .......................................................................... 28 第九條 分配與虧損分擔(dān) ........................................................................................ 32 分配 .......................................................................................................... 32 非現(xiàn)金分配 ............................................................................................... 33 所得稅 ...................................................................................................... 34 虧損和債務(wù)承擔(dān) ........................................................................................ 34 第十條 陳述和保證 ............................................................................................... 34 有限合伙人的陳述和保證 .......................................................................... 34 普通合伙人的陳述和保證 .......................................................................... 35 第十一條 會(huì)計(jì)、 報(bào)告及賬戶 ..................................................................................... 35 會(huì)計(jì)年度 ................................................................................................... 35 審計(jì)及財(cái)務(wù)報(bào)告 ........................................................................................ 35 半年度報(bào)告和年度報(bào)告 .............................................................................. 36 查閱財(cái)務(wù)賬簿 ............................................................................................ 36 第十二條 財(cái)產(chǎn)份額轉(zhuǎn)讓 ............................................................................................ 36 有限合伙人持有的財(cái)產(chǎn)份額轉(zhuǎn)讓 ................................................................ 36 普通合伙人持有的財(cái)產(chǎn)份額轉(zhuǎn)讓 ................................................................ 37 財(cái)產(chǎn)份額質(zhì)押 ............................................................................................ 37 第十三條 退伙 .......................................................................................................... 37 有限合伙人退伙 ........................................................................................ 37 普通合伙人退伙 ........................................................................................ 39 執(zhí)行事務(wù)合伙人除名及更換，執(zhí)行事務(wù)合伙人代表更換 ............................. 40 第十四條 繼承 .......................................................................................................... 41 第十五條 違約責(zé)任 ................................................................................................... 42 第十六條 法律適用和爭(zhēng)議解決 ................................................................................. 42 法律適用 ................................................................................................... 42 爭(zhēng)議解決 ................................................................................................... 42 第十七條 解散和清算 ............................................................................................... 42 解散 .......................................................................................................... 42 清算 .......................................................................................................... 43 清算清償順序 ............................................................................................ 43 第十八條 其他 .......................................................................................................... 44 通知 .......................................................................................................... 44 不可抗力 ................................................................................................... 45 附件 .......................................................................................................... 45 標(biāo)題 .......................................................................................................... 46 全部協(xié)議 ................................................................................................... 46 可分割性 ................................................................................................... 46 保密 .......................................................................................................... 46 簽署文本 ................................................................................................... 46 本協(xié)議生效日 ............................................................................................ 46 附件一 全體合伙人及其出資 ..................................................................................