具有特殊税收特征的企业，以股份表示其所有者权益，由1至35个自然人或法人（股东）拥有，他们根据股份比例每年获取一部分净利润，对企业债务承担的责任以其承诺投资于企业的资金为限。

An enterprise with special tax features, having ownership interests in the form of shares, owned by one to thirty-five natural or corporate persons (shareholders) who receive a share of annual net profits as determined by their respective share percentages, and whose liability for enterprise obligations is limited to the funds they agree to invest in the enterprise.

 来源：国际贸易英英、英汉双解词典（经济科学出版社）