entity
entity n. 存在者；实体 为税收上的目的而独立存在的组织或个人，它包括本国法人、外国法人、非营利法人、营利或非营利的非公司化联合、合伙、商业信托、具有共同经济利益的两人以上的联合、州、国家、外国政府等。
ENTITY
entity
entity. An organization (such as a business or a governmental unit) that has a legal identity apart from its members. corporate entity. A corporation’s status as an organization existing independently of its shareholders. • As a separate entity, a corporation can, in its own name, sue and be sued, lend and borrow money, and buy,