The beneficial owner of a partnership refers to

Legal analysis: the beneficial owner of a partnership refers to a natural person who owns more than 25% of the rights and interests of the partnership. Criteria for determining beneficial owners: (1) The beneficial owners of the company are determined in turn according to the following criteria: natural persons who directly or indirectly own more than 25% of the company's equity or voting rights; A natural person who controls the company by means of personnel and finance; The senior management of the company. (2) The beneficial owner of a partnership refers to a natural person who owns more than 25% of the rights and interests of the partnership. (3) Beneficiary of a trust refers to the trustor, trustee, beneficiary and other natural persons who ultimately effectively control the trust. (4) Beneficiary of a fund refers to a natural person who owns more than 25% equity or controls the fund.

Legal basis: People's Republic of China (PRC) Partnership Enterprise Law.

Article 2 The term "partnership enterprise" as mentioned in this Law refers to the general partnership enterprise and limited partnership enterprise established in China by natural persons, legal persons and other organizations in accordance with this Law. A general partnership consists of general partners, who are jointly and severally liable for the debts of the partnership. Where this Law has special provisions on the liability form of general partners, such provisions shall prevail. Limited partnership consists of general partner and limited partner. The general partner shall be jointly and severally liable for the debts of the partnership, and the limited partner shall be liable for the debts of the partnership to the extent of the capital contribution subscribed.

Article 8 The lawful property and rights and interests of a partnership enterprise and its partners shall be protected by law.