中华人民共和国个人独资企业法_2000.01.01生效_中英对照.docx

中华人民共和国个人独资企业法发文机关:全国人民代表大会常务委员会Promulgatedby：StandingCommitteeoftheNationalPeople'sCongress发布日期:1999.08.30PromulgationDate：1999.08.30生效日期:2000.01.01EffectiveDate：2000.01.01时文效号性:现行有效:主席令第二十号ValidityStatus：DocumentNo.：validPresidentialDecreeNo.20r-三.A工*ajLaWofthePeople,sRepublicofChinaonSoleProprietorship中华人民共和国个人独资企业法hkAdopted30August1999atthe11thSessionoftheStanding主席令第二十号Committeeofthe9thNationalPeople'sCongress.z.Promulgated30August1999byPresidentialDecreeNo.20ofthe（1999年8月30日第九届全People'sRepublicofChina国人民代表大会常务委员会第十一次会议通过1999年8月30日中华人民共和国主席令第20号公布，自2000年1月1日起施行）夫iCHAPTERIGENERALPRINCIPLES第一章总则f1、，一人,VL,广人Article1.ThisLawisformulatedinaccordancewiththe第一条为了规范个人独资企Constitutiontoregulatetheconductofsoleproprietorship,protect业的行为，保护个人独资企业投资thelegalrightsofinvestorsandcreditorsofsoleproprietorship,maintainsocialandeconomicorder,andpromotethedevelopment人和债权人的合法权益，维护社会ofthesocialistmarketeconomy.经济秩序，促进社会主义市场经济的发展，根据宪法，制定本法。，AAArticle2.InthisLaw,asoleproprietorshipreferstoabusiness第二条本法所称个人独资企1/15entityestablishedwithinChinainaccordancewiththisLawwhere业，是指依照本法在中国境内设theenterpriseisinvestedinbyanaturalperson,theenterprise'spropertyisownedbytheindividualinvestor,andtheinvestorbears®WoltersKluwer威科先行Q法律信息库立，由一个自然人投资，财产为投unlimitedliabilitywithrespecttotheobligationsoftheenterprisebywayoftheindividual'sproperty.资人个人所有，投资人以其个人财产对企业债务承担无限责任的经营实体。第三条个人独资企业以其主Article3.Theaddressofasoleproprietorshipistheplacewherethemainofficeoftheenterpriseislocated.要办事机构所在地为住所。第四条个人独资企业从事经Article4.Asoleproprietorshipinitsbusinessactivitiesmustobeylawsandadministrativeregulationsandrules,obeytheprinciples营活动必须遵守法律、行政法规，ofhonestyandtrust,andmustnotharmthepublicinterestsof遵守诚实信用原则，不得损害社会society.公共利益。Asoleproprietorshipshallobservetaxationdutiesinaccordancewithlaw.个人独资企业应当依法履行纳税义务。第五条国家依法保护个人独Article5.TheStateprotectsthepropertyandotherlawfulinterestsofasoleproprietorshipinaccordancewithlaw.资企业的财产和其他合法权益。第六条个人独资企业应当依Article6.Asoleproprietorshipshallrecruitpersonnelinaccordancewithlaw.Thelegalrightsofpersonnelshallbe法招用职工。职工的合法权益受法protectedbylaw.律保护。Theemployeesofasoleproprietorshipshallbeentitledtoestablishalabourunioninaccordancewithlaw.Thetradeunion个人独资企业职工依法建立工shallactinaccordancewithlaw.会，工会依法开展活动。第七条在个人独资企业中的Article7.MembersoftheChineseCommunistPartywithinasoleproprietorshipshallcarryoutactivitiesinaccordancewiththe中国共产党党员依照中国共产党章constitutionoftheChineseCommunistParty.程进行活动。第二章个人独资企业的设立CHAPTERIlESTABLISHMENTOFASOLEPROPRIETORSHIP第八条设立个人独资企业应Article8.Theestablishmentofasoleproprietorshipmustsatisfythefollowingconditions:当具备下列条件：(1)theinvestorisanaturalperson;（一）投资人为一个自然人；(2)theenterprisehasalawfulbusinessname;（二）有合法的企业名称；(3)theenterprisehasregisteredcapitalcontributionsbytheinvestor;（三）有投资人申报的出资；(4)theenterprisehasafixedproductionandoperationsiteandpossessesthenecessaryproductionandoperationconditions;and（四）有固定的生产经营场所和必要的生产经营条件；(5)theenterprisehastherequisiteemployees.（五）有必要的从业人员。第九条申请设立个人独资企Article9.Inapplyingfortheestablishmentofasoleproprietorship,theinvestororanentrustedagentmustsubmitanapplicationform,业，应当由投资人或者其委托的代identitycardoftheinvestorandthepermitfortheuseofthe理人向个人独资企业所在地的登记productionandoperationsitetotheregistrationorganintheareainwhichtheindividualsoleinvestmententerpriseistobesituated.机关提交设立申请书、投资人身份Whenanentrustedagentappliesforestablishmentand证明、生产经营场所使用证明等文registration,theentrustedagentmustproduceanauthorityofpowerfromtheinvestorandlegalcertificationoftheagency.件。委托代理人申请设立登记时，应当出具投资人的委托书和代理人Asoleproprietorshipmustnotengageinbusinessthatisprohibitedbylawandadministrativeregulationsandrules;wherea的合法证明。soleproprietorshipengagesinbusinessthatisrequiredbylawandadministrativeregulationsandrulestobeapprovedbyrelevant个人独资企业不得从事法律、departments,itmustsubmittheapprovaldocumentationoftherelevantdepartmentatthetimeofapplyingforestablishmentand行政法规禁止经营的业务；从事法registration.律、行政法规规定须报经有关部门审批的业务，应当在申请设立登记时提交有关部门的批准文件。第十条个人独资企业设立申Article10.Thefollowingmattersmustbecontainedintheapplicationformfortheestablishmentofasoleproprietorship:请书应当载明下列事项：(1)thenameandaddressoftheenterprise;（一）企业的名称和住所；(2)thenameandaddressoftheinvestor;（二）投资人的姓名和居所；(3)theamountofinvestmentcontributionoftheinvestorandthemethodofcontribution;and（三）投资人的出资额和出资(4)thescopeofbusiness.方式；（四）经营范围。第十一条个人独资企业的名Article11.Thenameofasoleproprietorshipshallcorrespondtoitsformofliabilityandthebusinessinwhichitoperates.称应当与其责任形式及从事的营业相符合。第十二条登记机关应当在收Article12.Theregistrationorganshall,withinfifteen(15)daysofreceivingapplicationdocumentsforestablishment,registerthose到设立申请文件之日起十五日内，whichaccordwiththeconditionsintheprovisionsofthisLawand对符合本法规定条件的，予以登issueabusinesslicence;itshallnotregisterthosewhichdonotconformwiththeconditionsintheprovisionsofthisLaw,but记，发给营业执照；对不符合本法shouldgiveawrittenanswerexplainingreasonsforrejectingthe规定条件的，不予登记，并应当给application.予书面答复，说明理由。第十三条个人独资企业的营Article13.Thedateofissueofasoleproprietorship'sbusinesslicenceisthedateofestablishmentoftheindividualsole业执照的签发日期，为个人独资企investmententerprise.业成立日期。Aninvestormustnotengageinbusinessactivitiesinthenameofasoleproprietorshipbeforereceivingtheindividualsoleinvestment在领取个人独资企业营业执照enterprise'sbusinesslicence.前，投资人不得以个人独资企业名义从事经营活动。第十四条个人独资企业设立分支机构，应当由投资人或者其委Article 14. In establishing branch organisations of a sole proprietorship, the investor or the entrusted agent must submit an application for registration to the registration organ in the area in托的代理人向分支机构所在地的登which the branch organisation is situated, and receive a business licence.记机关申请登记，领取营业执照。分支机构经核准登记后，应将 登记情况报该分支机构隶属的个人 独资企业的登记机关备案。After a branch organisation has been approved and registered, it must report its registration to the registration organ of the individual sole investment enterprise to which the branch is subordinate.The civil liability of a branch organisation shall be assumed by the individual sole investment enterprise that established that branch.分支机构的民事责任由设立该分支机构的个人独资企业承担。第十五条个人独资企业存续期间登记事项发生变更的，应当在作出变更决定之日起的十五日内依法向登记机关申请办理变更登记.Article15.Wheretherearechangesintheregistrationmattersofasoleproprietorshipduringitsperiodofoperation,theenterpriseshouldapplytotheregistrationorganinaccordancewithlawtocompleteachangeofregistrationwithinfifteen(15)daysfromthedaythatthedecisiontochangewasmade.a,s川A“us*chapteriiiTheinvestorinasoleproprietorship第三章个人独资企业的投资ANDBUSINESSADMINISTRATION人及事务管理i、一、一,Article16.Apersonwhoisprohibitedbylawandadministrative第十六条法律、行政法规禁PPyregulationsandrulesfromengaginginprofitearningactivitiesmust止从事营利性活动的人，不得作为notapplyasaninvestorintheestablishmentofasole投资人申请设立个人独资企业。Proprietorship.2,"Article17.Theinvestorinasoleproprietorshipenjoystherightof第十七条个人独资企业投资ownershipinthepropertyoftheenterpriseinaccordancewithlaw.人对本企业的财产依法享有所有Therelevantrightsassociatedwiththeinvestorcanbetransferred权，其有关权利可以依法进行转让orbequeathedinaccordancewithlaw.或继承。第十八条个人独资企业投资人在申请企业设立登记时明确以其家庭共有财产作为个人出资的，应当依法以家庭共有财产对企业债务Article18.Wheretheinvestorinasoleproprietorshipclearlyusesjointly-ownedfamilypropertyastheindividualcontributionatthetimeofapplyingforestablishmentandregistrationoftheenterprise,theinvestormust,inaccordancewithlaw,usejointly-ownedfamilypropertytoassumeunlimitedliabilitywithrespecttothedebtsoftheenterprise.承担无限责任。第十九条个人独资企业投资人可以自行管理企业事务，也可以委托或者聘用其他具有民事行为能Article19.Theinvestorinasoleproprietorshipmayindependentlymanagetheenterprise,andmayalsoentrustoremployanotherpersonwhohasthecapacitytoperformcivilactstoberesponsibleforthemanagementoftheenterprise.力的人负责企业的事务管理。Wheretheinvestorentrustsoremploysanotherpersontomanageasoleproprietorship,theinvestorshouldsignawrittencontract投资人委托或者聘用他人管理个人独资企业事务，应当与受托人withthepersonentrustedortheemployee.Thecontractmustclearlystipulatethespecificcontentsoftheentrustmentrelationshipandthescopeoftherightconferred.或者被聘用的人签订书面合同，明确委托的具体内容和授予的权利范围。Thepersonentrustedortheemployeeshouldcarryouthisorherdutiesingoodfaithandwithdiligence,andinaccordancewiththemanagementdutiesoftheindividualsoleinvestmententerpriseassumedunderthecontractsignedwiththeinvestor.受托人或者被聘用的人员应当履行诚信、勤勉义务，按照与投资Theinvestormustnotopposeabonafidethirdpartywithrespecttothelimitsofauthorityofpersonnelentrustedoremployed.人签订的合同负责个人独资企业的事务管理。投资人对受托人或者被聘用的人员职权的限制，不得对抗善意第三人。第二十条投资人委托或者聘Article20.Personnelentrustedoremployedbytheinvestortomanageasoleproprietorshipmustnotperformthefollowingacts:用的管理个人独资企业事务的人员(1)usehisorherpositiontoexhortorreceivebribes;不得有下列行为：(2)usehisorherpositionorworktoembezzlethepropertyofthe（一）利用职务上的便利，索enterprise;取或者收受贿赂；(3)misappropriateenterprisefundsfortheuseoftheindividualorlendenterprisefundstoanotherperson;（二）利用职务或者工作上的(4)openanunauthorisedbankaccountanddepositenterprise便利侵占企业财产；fundsintheirownnameorinthenameofanotherperson;（三）挪用企业的资金归个人(5)supplyunauthorisedguaranteesusingthepropertyoftheenterprise;使用或者借贷给他人；(6)engageinbusinessthatisincompetitionwiththeenterprise（四）擅自将企业资金以个人withouttheagreementoftheinvestor;名义或者以他人名义开立帐户储(7)concludeacontractorcarryoutbusinesswiththeenterprise存；withouttheapprovaloftheinvestor;(8)transferthetrademarkorotherintellectualpropertytoathird（五）擅自以企业财产提供担partywithouttheapprovaloftheinvestor;保；(9)leaktradesecretsoftheenterprise;or（六）未经投资人同意，从事(10)performotheractsprohibitedbylawsandadministrativeregulationsandrules.与本企业相竞争的业务;（七）未经投资人同意，同本企业订立合同或者进行交易；（八）未经投资人同意，擅自将企业商标或者其他知识产权转让给他人使用；(九)泄露本企业的商业秘密；(+)法律、行政法规禁止的其他行为。第二十一条个人独资企业应当依法设置会计帐簿，进行会计核Article 21. A sole proprietorship must set up an account book in accordance with law and carry out auditing.算。第二十二条个人独资企业招用职工的，应当依法与职工签订劳 动合同，保障职工的劳动安全，按Article22.Whereasoleproprietorshiprecruitsemployees,itmustsignlabourcontractswiththeemployeesinaccordancewithlaw,safeguardthesafetyofemployeeswhileatworkandpaythefullamountofwagestothepersonnelaccordingtotheschedule.时、足额发放职工工资。f,一Z人,“山，”qArticle23.Asoleproprietorshipmustparticipateinsocial第二十三条个人独资企业应insuranceandpaythesocialinsurancepremiumsforits当按照国家规定参加社会保险，为employeesinaccordancewithstateregulations.职工缴纳社会保险费。第一十四条人J独+仆"jArticle24.Asoleproprietorshipmayapplyforloansandobtainlanduserightsinaccordancewithlaw,andenjoyotherrights以依法申请贷款、取得土地使用stipulatedbylawsandadministrativeregulationsandrules.权，并享有法律、行政法规规定的其他权利。,一人Article25.Nounitorindividualmayviolatetheprovisionsoflaws第二十五条任何单位和个人oradministrativerulesandregulations,andforceasole不得违反法律、行政法规的规定，proprietorshipbyanymeanstoprovidefinancial,materialor以任何方式强制个人独资企业提供humandonations;asoleproprietorshiphastherighttoresistunlawfulactswhichforceittoprovidefinancial,materialorhuman财力、物力、人力；对于违法强制donations.提供财力、物力、人力的行为，个人独资企业有权拒绝。AlsRA“心但虹CHAPTERIV-DISSOLUTIONANDLIQUIDATIONOFASOLE第四章个人独资企业的解散PROPRIETORSHIP和清算第二十六条个人独资企业有Article26.Whenoneofthefollowingsituationsoccursinasoleproprietorship,theenterpriseshalldissolve:下列情形之一时，应当解散；(1)theinvestordecidestodissolvetheenterprise;（一）投资人决定解散；(2)theinvestordiesortheinvestor'sdeathisannouncedandthereisnoinheritorortheinheritordecidestorelinquishtheinheritance;（二）投资人死亡或者被宣告(3)thebusinesslicenceisrevokedinaccordancewithlaw;or死亡，无继承人或者继承人决定放弃继承；(4)othersituationsstipulatedbylawsandadministrativeregulationsandrules.（三）被依法吊销营业执照；（四）法律、行政法规规定的其他情形。第二十七条个人独资企业解Article27.Whereasoleproprietorshipdissolves,theinvestormayliquidatetheenterprisebyhimselforherselforacreditormay散，由投资人自行清算或者由债权applytothepeople'scourttoappointaliquidatortocarryout人申请人民法院指定清算人进行清liquidation.算。Wheretheinvestorliquidatestheenterprisebyhimselforherself,theinvestormustnotifythecreditorsinwritingfifteen(15)days投资人自行清算的，应当在清beforetheliquidation.Wherecreditorsareunabletobenotified,theinvestorshallmakeapublicannouncement.Creditorsmust算前十五日内书面通知债权人，无reporttheirrightofdebttotheinvestorwithinthirty(30)daysof一、工,n八,receivinganotificationor,whereanotificationisnotreceived,法通知的，应当予以公告。债权人withinsixty(60)daysofthepublicannouncement.应当在接到通知之日起三十日内，未接到通知的应当在公告之日起六十日内，向投资人申报其债权。ALl,.t人I心如，“Article28.Afterdissolutionofasoleproprietorship,theformer第二十八条个人独资企业解investorshallstillassumetheliabilitytopaythedebtsofthe散后，原投资人对个人独资企业存individualsoleinvestmententerpriseaccruedduringitsperiodof,+壮,r-十u,w、廿,operation.Wherethecreditorshavenotmadearequesttothe续期间的债务仍应承担偿还责任，debtortopaythedebtswithinfive(5)years,thatliability但债权人在五年内未向债务人提出extinguishes.偿债请求的，该责任消灭。第二十九条 个人独资企业解散的，财产应当按照下列顺序清偿：Article 29. Whereasoleproprietorshipdissolves,thepropertyshallbeliquidatedinaccordancewiththefollowingorderofpriority:(1) wagesowedtotheemployeesorsocialinsurancepremiums;(2) taxesowed;（一）所欠职工工资和社会保otherdebts.险费用；（二）所欠税款;第三十条清算期间，个人独 资企业不得开展与清算目的无关的 经营活动。在按前条规定清偿债务 前，投资人不得转移、隐匿财产。第三十一条 个人独资企业财产不足以清偿债务的，投资人应当（三）其他债务。Article 30. Duringtheliquidationperiod,asoleproprietorshipmustnotdevelopbusinessactivitiesthathavenorelevancetotheobjectiveofliquidation.Theinvestormustnottransferorconcealpropertybeforethedebtsarepaidinaccordancewiththeprecedingprovision.Article 31. Wherethepropertyofasoleproprietorshipisinsufficienttopayitsdebts,theinvestormustpaythedebtswithotherpropertyofhisorherown.以其个人的其他财产予以清偿。第三十二条 个人独资企业清 算结束后，投资人或者人民法院指 定的清算人应当编制清算报告，并 于十五日内到登记机关办理注销登 记。第五章法律责任第三十三条违反本法规定， 提交虚假文件或采取其他欺骗手 段，取得企业登记的，责令改正， 处以五千元以下的罚款；情节严重 的，并处吊销营业执照。第三十四条违反本法规定， 个人独资企业使用的名称与其在登 记机关登记的名称不相符合的，责 令限期改正，处以二千元以下的罚 款。第三十五条涂改、出租、转 让营业执照的，责令改正，没收违 法所得，处以三千元以下的罚款； 情节严重的，吊销营业执照。伪造营业执照的，责令停业，Article 32. Aftertheconclusionoftheliquidationofasoleproprietorship,theinvestororaliquidatorappointedbythepeople'scourtshoulddrawupaliquidationreportandcompletecancellationofregistrationprocedureswiththeregistrationorganwithinfifteen(15)days.CHAPTERVLEGALLIABILITYArticle 33. WherefalsedocumentsaresuppliedorotherdeceptivemethodsareadoptedtoobtaintheregistrationofanenterpriseinviolationoftheprovisionsofthisLaw,thepartyresponsibleshallbeorderedtorectifythesituationandafineofnomorethan5,000yuanshallbeimposed;wherethecircumstancesareserious,thebusinesslicenceshallberevoked.Article 34. WherethenameusedbyasoleproprietorshipdoesnotaccordwiththenameregisteredwiththeregistrationorganinviolationoftheprovisionsofthisLaw,theenterprisewillbeorderedtorectifythesituationwithinalimitedtimeandshallreceiveafineofnomorethan2,000yuan.Article 35. Whereabusinesslicenceisaltered,leasedortransferred,thepartyresponsibleshallbeorderedtorectifythesituation,illegalincomeshallbeconfiscatedandafineofnomorethan3,000yuanshallbeimposed;wherethecircumstancesareserious,thebusinesslicenceshallberevoked.Whereabusinesslicenceisforged,anorde