The simplest kind of partnership would be if several of you got together and formed a business.

如果你们几个人打算一起做生意,那这就是最简单的一种合伙制

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In a normal--in a simple partnership, the partnership would not be taxed because it's you doing business just as partners, so you are taxed but not the partnership.

简单的合伙制企业,正常情况下是不需要缴税的,因为你是在以一个合伙人的身份来做生意,所以要对你征税而不是合伙制企业

耶鲁公开课 - 金融市场课程节选