法律文本

中華人民共和國個人獨資企業法

Law of the People’s Republic of China on Sole Proprietorship

主席令第二十號

Presidential Decree No. 20

（1999年8月30日第九屆全國人民代表大會常務委員會第十一次會議通過 1999年8月30日中華人民共和國主席令第20號公布，自2000年1月1日起施行）

(Adopted at the 11th Meeting of the Standing Committee of the Ninth National People's Congress and promulgated by Order No. 20 of the President of the People's Republic of China on August 30, 1999)

目錄

Contents

  第一章 總則

Chapter 1 General Provisions

  第二章 個人獨資企業的設立

Chapter 2 Establishment of Sole Proprietorship Enterprises

  第三章 個人獨資企業的投資人及事務管理

Chapter 3 Investors of Sole Proprietorship Enterprises and Management of their Affairs

  第四章 個人獨資企業的解散和清算

Chapter 4 Dissolution and Liquidation of a Sole Proprietorship

  第五章 法律責任

Chapter 5 Legal Liabilities

  第六章 附則

Chapter 6 Supplementary Provisions

第一章 總則

Chapter 1 General Provisions

第一條   為了規範個人獨資企業的行為，保護個人獨資企業投資人和債權人的合法權益，維護社會經濟秩序，促進社會主義市場經濟的發展，根據憲法，制定本法。

Article 1 This Law is formulated pursuant to the Constitution for the purposes of standardising the activities of sole proprietorship enterprises, protecting the legitimate rights and interests of investors and creditors of sole proprietorship enterprises, safeguarding social and economic order, and promoting the development of socialist market economy.

第二條   本法所稱個人獨資企業，是指依照本法在中國境內設立，由一個自然人投資，財產為投資人個人所有，投資人以其個人財產對企業債務承擔無限責任的經營實體。

Article 2 A sole proprietorship enterprise referred to in this Law shall mean a business entity established in China pursuant to this Law in which a natural person invests, the assets are owned personally by the investor, and the investor shall bear unlimited liability with his/her personal assets for the debts of the enterprise.

第三條   個人獨資企業以其主要辦事機構所在地為住所。

Article 3 A sole proprietorship enterprise's main place of business shall be its domicile.

第四條   個人獨資企業從事經營活動必須遵守法律、行政法規，遵守誠實信用原則，不得損害社會公共利益。

Article 4 In conducting business activities, a sole proprietorship enterprise shall abide by laws and administrative regulations, observe the principle of good faith and may not harm the public interest.

個人獨資企業應當依法履行納稅義務。

A sole proprietorship enterprise shall fulfill its obligation to pay taxes in accordance with the law.

第五條   國家依法保護個人獨資企業的財產和其他合法權益。

Article 5. The State protects the property and other lawful rights and interests of a sole proprietorship in accordance with law.

第六條   個人獨資企業應當依法招用職工。職工的合法權益受法律保護。

Article 6 A sole proprietorship enterprise shall recruit workers in accordance with the law. The legal rights and interests of employees shall receive the protection of the law.

個人獨資企業職工依法建立工會，工會依法開展活動。

. The employees of a sole proprietorship shall establish a trade union in accordance with the law. The trade union shall conduct its activities in accordance with the law.

第七條   在個人獨資企業中的中國共產黨黨員依照中國共產黨章程進行活動。

Article 7 A member of the Chinese Communist Party in a sole proprietorship enterprise shall conduct his activities in accordance with the Constitution of the Chinese Communist Party.

第二章 個人獨資企業的設立

Chapter 2 Establishment of Sole Proprietorship Enterprises

第八條   設立個人獨資企業應當具備下列條件：

Article 8 To establish a sole proprietorship enterprise, the following conditions shall be met:

（一）投資人為一個自然人；

1. The investor is a natural person;

（二）有合法的企業名稱；

2. having a lawful enterprise name;

（三）有投資人申報的出資；

(III) there is capital contribution declared by the investor;

（四）有固定的生產經營場所和必要的生產經營條件；

(IV) There is a fixed place and necessary conditions for production and operation;

（五）有必要的從業人員。

(V) it has the necessary employees.

第九條   申請設立個人獨資企業，應當由投資人或者其委托的代理人向個人獨資企業所在地的登記機關提交設立申請書、投資人身份證明、生產經營場所使用證明等文件。委托代理人申請設立登記時，應當出具投資人的委托書和代理人的合法證明。

Article 9 For establishment of a sole proprietorship enterprise, the investor or his/her entrusted agent shall submit an application form for establishment, identity document of the investor, proof of use of manufacturing and business premises etc to the registration authorities at the location of the sole proprietorship enterprise. When an authorized agent applies for registration of establishment, the power of attorney issued by the investor and the legal certificate of the agent shall be presented.

個人獨資企業不得從事法律、行政法規禁止經營的業務；從事法律、行政法規規定須報經有關部門審批的業務，應當在申請設立登記時提交有關部門的批準文件。

A sole proprietorship enterprise may not engage in any business prohibited by law or administrative regulations; where the sole proprietorship enterprise intends to engage in any business which requires approval by the relevant authority, the approval document issued by the relevant authority shall be submitted at the time of applying for establishment registration.

第十條   個人獨資企業設立申請書應當載明下列事項：

Article 10 An application form for the establishment of a sole proprietorship enterprise shall set forth the following:

（一）企業的名稱和住所；

1. the name and domicile of the enterprise;

（二）投資人的姓名和居所；

2. Name and domicile of the investor;

（三）投資人的出資額和出資方式；

(III) the amount and method of capital contribution by the investor;

（四）經營範圍。

(IV) Business scope.

第十一條   個人獨資企業的名稱應當與其責任形式及從事的營業相符合。

Article 11. The name of a sole proprietorship must correspond to the form of liability and the business in which it operates.

第十二條   登記機關應當在收到設立申請文件之日起十五日內，對符合本法規定條件的，予以登記，發給營業執照；對不符合本法規定條件的，不予登記，並應當給予書面答複，說明理由。

Article 12 The registration authority shall, within 15 days from the date of receiving the application documents for establishment, register those which accord with the conditions provided for in this Law and issue business licenses; it shall not register those which do not conform with the conditions provided for in this Law, and shall give a written reply explaining the reasons.

第十三條   個人獨資企業的營業執照的簽發日期，為個人獨資企業成立日期。

Article 13 The date of issuance of the business license for a sole proprietorship enterprise shall be the date of its establishment.

在領取個人獨資企業營業執照前，投資人不得以個人獨資企業名義從事經營活動。

Prior to obtaining a business licence for sole proprietorship enterprise, an investor shall not engage in business activities in the name of the sole proprietorship enterprise.

第十四條   個人獨資企業設立分支機構，應當由投資人或者其委托的代理人向分支機構所在地的登記機關申請登記，領取營業執照。

Article 14 Where a wholly individually-owned enterprise establishes a branch, the investor or his entrusted agent shall apply for registration to the registration authority of the place where the branch is located and obtain the business license.

分支機構經核準登記後，應將登記情況報該分支機構隸屬的個人獨資企業的登記機關備案。

Upon approval and registration of the branch, its registration shall be filed with the registration authority of the sole proprietorship to which the branch is affiliated.

分支機構的民事責任由設立該分支機構的個人獨資企業承擔。

The civil liabilities of the branch shall be borne by the sole proprietorship enterprise that establishes the branch.

第十五條   個人獨資企業存續期間登記事項發生變更的，應當在作出變更決定之日起的十五日內依法向登記機關申請辦理變更登記。

Article 15 Where there is any change in the registration matters of a sole proprietorship enterprise during its existence, an application for change registration shall be submitted to the registration authorities pursuant to the law within 15 days from the date of the decision for the change.

第三章 個人獨資企業的投資人及事務管理

Chapter 3 Investors of Sole Proprietorship Enterprises and Management of their Affairs

第十六條   法律、行政法規禁止從事營利性活動的人，不得作為投資人申請設立個人獨資企業。

Article 16 A person who is prohibited by laws and administrative regulations from engaging in any for-profit activity may not apply for the establishment of a sole proprietorship enterprise as an investor.

第十七條   個人獨資企業投資人對本企業的財產依法享有所有權，其有關權利可以依法進行轉讓或繼承。

Article 17. The investor in a sole proprietorship enjoys the right of ownership in the property of the enterprise in accordance with law. The relevant rights may be assigned or inherited in accordance with law.

第十八條   個人獨資企業投資人在申請企業設立登記時明確以其家庭共有財產作為個人出資的，應當依法以家庭共有財產對企業債務承擔無限責任。

Article 18. Where the investor in a sole proprietorship clearly uses jointly owned family property as the individual contribution at the time of applying for establishment and registration of the enterprise, the investor must, in accordance with law, use the jointly owned family property to bear unlimited liability with respect to the debts of the enterprise.

第十九條   個人獨資企業投資人可以自行管理企業事務，也可以委托或者聘用其他具有民事行為能力的人負責企業的事務管理。

Article 19 The investor of a sole proprietorship may manage the affairs of the sole proprietorship enterprise by himself, and may also entrust or employ any other person with the capacity for civil acts to manage the sole proprietorship enterprise.

投資人委托或者聘用他人管理個人獨資企業事務，應當與受托人或者被聘用的人簽訂書面合同，明確委托的具體內容和授予的權利範圍。

Where a sole proprietor appoints or hires another person to manage the affairs of the sole proprietorship enterprise, he shall enter into a written contract with the person appointed or hired, specifying the specific matters delegated and the scope of authority granted.

受托人或者被聘用的人員應當履行誠信、勤勉義務，按照與投資人簽訂的合同負責個人獨資企業的事務管理。

The agent or employee shall perform the obligations of good faith and due diligence, and manage the affairs of the sole proprietorship enterprise in accordance with the contract with the sole proprietor.

投資人對受托人或者被聘用的人員職權的限制，不得對抗善意第三人。

Any restriction by the sole proprietor on the authority of the agent or employee shall not be a valid defense against a third party acting in good faith.

第二十條   投資人委托或者聘用的管理個人獨資企業事務的人員不得有下列行為：

Article 20 The person entrusted or employed by the sole proprietor to manage the affairs of the sole proprietorship enterprise may not engage in any of the following conducts:

（一）利用職務上的便利，索取或者收受賄賂；

1. taking advantage of their positions to demand or accept bribes;

（二）利用職務或者工作上的便利侵占企業財產；

(II) converting property of the sole proprietorship enterprise by using his official position or working relationship;

（三）挪用企業的資金歸個人使用或者借貸給他人；

3. misappropriating funds of the sole proprietorship enterprise by using them for his own purpose or lending them to a third person;

（四）擅自將企業資金以個人名義或者以他人名義開立帳戶儲存；

(IV) depositing funds of the sole proprietorship enterprise in his own name or in the name of any third person without authorization;

（五）擅自以企業財產提供擔保；

(V) to provide guarantee with its property without authorization;

（六）未經投資人同意，從事與本企業相競爭的業務；

(VI) engaging in any business in competition with the sole proprietorship enterprise without consent by the sole proprietor;

（七）未經投資人同意，同本企業訂立合同或者進行交易；

(VII) entering into any contract or conducting any transaction with the sole proprietorship enterprise without consent by the sole proprietor;

（八）未經投資人同意，擅自將企業商標或者其他知識產權轉讓給他人使用；

(VIII) assigning any trademark or other intellectual property of the sole proprietorship enterprise to a third person for use without consent by the sole proprietor;

（九）泄露本企業的商業秘密；

(IX) Disclosing trade secrets of the sole proprietorship enterprise;

（十）法律、行政法規禁止的其他行為。

10. other acts prohibited by laws and administrative regulations.

第二十一條   個人獨資企業應當依法設置會計帳簿，進行會計核算。

Article 21 A sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law.

第二十二條   個人獨資企業招用職工的，應當依法與職工簽訂勞動合同，保障職工的勞動安全，按時、足額發放職工工資。

Article 22 Where a sole proprietorship enterprise employs workers, it shall enter into labour contracts with the workers in accordance with law, ensure labour safety of the workers and make full and prompt payment of wages.

第二十三條   個人獨資企業應當按照國家規定參加社會保險，為職工繳納社會保險費。

Article 23 A sole proprietorship enterprise shall participate in social insurance and pay social insurance premiums for its employees in accordance with the provisions of the state.

第二十四條   個人獨資企業可以依法申請貸款、取得土地使用權，並享有法律、行政法規規定的其他權利。

Article 24. A sole proprietorship may apply for loans and obtain land use rights in accordance with law, and enjoy other rights stipulated by laws and administrative regulations and rules.

第二十五條   任何單位和個人不得違反法律、行政法規的規定，以任何方式強制個人獨資企業提供財力、物力、人力；對於違法強制提供財力、物力、人力的行為，個人獨資企業有權拒絕。

Article 25. No unit or individual may violate the provisions of laws and administrative regulations and force a sole proprietorship in any way to provide financial, material or human resources; a sole proprietorship has the right to refuse unlawful acts which force it to provide financial, material or human resources.

第四章 個人獨資企業的解散和清算

Chapter 4 Dissolution and Liquidation of a Sole Proprietorship

第二十六條   個人獨資企業有下列情形之一時，應當解散；

Article 26 A sole proprietorship enterprise shall be dissolved in any of the following circumstances:

（一）投資人決定解散；

1. The investor decides to dissolve;

（二）投資人死亡或者被宣告死亡，無繼承人或者繼承人決定放棄繼承；

2. The sole proprietor is deceased or is declared deceased and there is no heir or the heir has renounced his inheritance;

（三）被依法吊銷營業執照；

(III) Its business license is revoked in accordance with law; or

（四）法律、行政法規規定的其他情形。

(IV) Other circumstances prescribed in laws and administrative regulations.

第二十七條   個人獨資企業解散，由投資人自行清算或者由債權人申請人民法院指定清算人進行清算。

Article 27. Where a sole proprietorship dissolves, the investor may liquidate the enterprise by himself or herself or a creditor may apply to the people's court to appoint a liquidator to carry out liquidation.

投資人自行清算的，應當在清算前十五日內書面通知債權人，無法通知的，應當予以公告。債權人應當在接到通知之日起三十日內，未接到通知的應當在公告之日起六十日內，向投資人申報其債權。

Where the sole proprietor conducts liquidation himself, he shall notify the creditors in writing fifteen days before liquidation. Where he is unable to notify the creditors, he shall make a public announcement. Creditors must report their claims to the investor within thirty (30) days of receiving a notice or within sixty (60) days of the public announcement if they have not received a notice.

第二十八條   個人獨資企業解散後，原投資人對個人獨資企業存續期間的債務仍應承擔償還責任，但債權人在五年內未向債務人提出償債請求的，該責任消滅。

Article 28 Upon dissolution of a sole proprietorship enterprise, the former investor shall be liable to repay the debt incurred by the sole proprietorship enterprise during its existence, provided that any claim not made by the creditor within five years shall be extinguished.

第二十九條   個人獨資企業解散的，財產應當按照下列順序清償：

Article 29 Upon dissolution of a sole proprietorship enterprise, its assets shall be paid out in the following order of priority:

（一）所欠職工工資和社會保險費用；

1. Wages and social insurance premiums in arrears;

（二）所欠稅款；

(II) Outstanding taxes;

（三）其他債務。

(III) other debts.

第三十條   清算期間，個人獨資企業不得開展與清算目的無關的經營活動。在按前條規定清償債務前，投資人不得轉移、隱匿財產。

Article 30 During liquidation, a sole proprietorship enterprise may not engage in any business activity unrelated to the liquidation. The sole proprietor may not transfer or conceal the property of the sole proprietorship enterprise prior to full payment of its debt.

第三十一條   個人獨資企業財產不足以清償債務的，投資人應當以其個人的其他財產予以清償。

Article 31. Where the property of a sole proprietorship is insufficient to pay its debts, the investor must pay the debts with other personal property of the individual.

第三十二條   個人獨資企業清算結束後，投資人或者人民法院指定的清算人應當編制清算報告，並於十五日內到登記機關辦理注銷登記。

Article 32 Upon completion of liquidation of a sole proprietorship enterprise, the investor or the liquidator designated by the People's Court shall formulate a liquidation report, and complete deregistration formalities with the registration authorities within 15 days.

第五章 法律責任

Chapter 5 Legal Liabilities

第三十三條   違反本法規定，提交虛假文件或采取其他欺騙手段，取得企業登記的，責令改正，處以五千元以下的罰款；情節嚴重的，並處吊銷營業執照。

Article 33 Where an enterprise, in violation of the provisions of this Law, obtains its registration by submitting falsified documents or by other fraudulent means, it shall be ordered to make rectification and be fined not more than 5,000 yuan; if the circumstances are serious, its business license shall, in addition, be revoked.

第三十四條   違反本法規定，個人獨資企業使用的名稱與其在登記機關登記的名稱不相符合的，責令限期改正，處以二千元以下的罰款。

Article 34 Where the name of a sole proprietorship enterprise, in contravention to the provisions hereof, is not consistent with the name registered with the registration authority, the sole proprietorship enterprise shall be ordered to rectify the situation within a prescribed period of time and shall be fined not more than two thousand Yuan.

第三十五條   塗改、出租、轉讓營業執照的，責令改正，沒收違法所得，處以三千元以下的罰款；情節嚴重的，吊銷營業執照。

Article 35 Where a sole proprietorship enterprise alters, leases or assigns its business license to any other person, it shall be ordered to rectify the situation, and any resulting illegal income shall be confiscated, and the sole proprietorship enterprise shall be fined not more than three thousand Yuan; where the circumstances are serious, its business license shall be revoked.

偽造營業執照的，責令停業，沒收違法所得，處以五千元以下的罰款。構成犯罪的，依法追究刑事責任。

Where a person forges a business license, he shall be ordered to suspend his business, and the illegal gains shall be confiscated, and he shall be fined not more than 5,000 Yuan. If a crime is constituted, the criminal liability shall be investigated according to law.

第三十六條   個人獨資企業成立後無正當理由超過六個月未開業的，或者開業後自行停業連續六個月以上的，吊銷營業執照。

Article 36 Where a sole proprietorship enterprise does not commence business within six months from establishment without a proper reason, or suspends business for six months or more upon commencement of business, its business licence shall be revoked.

第三十七條   違反本法規定，未領取營業執照，以個人獨資企業名義從事經營活動的，責令停止經營活動，處以三千元以下的罰款。

Article 37 Where a person, in violation of the provisions hereof, engages in business activities in the name of a sole proprietorship enterprise without obtaining a business license, he shall be ordered to cease such business activities, and shall be fined not more than CNY3,000.

個人獨資企業登記事項發生變更時，未按本法規定辦理有關變更登記的，責令限期辦理變更登記；逾期不辦理的，處以二千元以下的罰款。

Where a registered item of a sole proprietorship enterprise has changed and the sole proprietorship enterprise fails to complete the relevant registration formalities for change pursuant to the provisions of this Law, it shall be ordered to complete registration formalities for change within a stipulated period; where it fails to complete registration formalities within the stipulated period, a fine of not more than RMB2,000 shall be imposed.

第三十八條   投資人委托或者聘用的人員管理個人獨資企業事務時違反雙方訂立的合同，給投資人造成損害的，承擔民事賠償責任。

Article 38. Where a person entrusted or employed by the investor to manage a sole proprietorship breaches the contract signed by both parties, and causes damage to the investor, the said person shall assume civil liability for compensation.

第三十九條   個人獨資企業違反本法規定，侵犯職工合法權益，未保障職工勞動安全，不繳納社會保險費用的，按照有關法律、行政法規予以處罰，並追究有關責任人員的責任。

Article 39 Where a sole proprietorship enterprise, in violation hereof, infringes the lawful rights and interests of its employees, fails to ensure the safety of its employees or fails to pay their social insurance premiums, it shall be sanctioned in accordance with the relevant laws or administrative regulations, and liability shall be imposed on the relevant person.

第四十條   投資人委托或者聘用的人員違反本法第二十條規定，侵犯個人獨資企業財產權益的，責令退還侵占的財產；給企業造成損失的，依法承擔賠償責任；有違法所得的，沒收違法所得；構成犯罪的，依法追究刑事責任。

Article 40 Where the person appointed or hired by a sole proprietor infringes on the property interests of the sole proprietorship enterprise, he shall be ordered to return the embezzled property; where the sole proprietorship enterprise sustains any losses as a result, he shall be liable for damages in accordance with the law; where he has made any illegal gains, such gains shall be confiscated; where a crime is constituted, criminal liability shall be imposed.

第四十一條   違反法律、行政法規的規定強制個人獨資企業提供財力、物力、人力的，按照有關法律、行政法規予以處罰，並追究有關責任人員的責任。

Article 41. Where, in violation of laws and administrative regulations and rules, a sole proprietorship is forced to provide financial, material or human resources, the party responsible for the coercion shall receive punishment in accordance with relevant laws and administrative regulations and rules, and the liability of the relevant person responsible shall be pursued.

第四十二條   個人獨資企業及其投資人在清算前或清算期間隱匿或轉移財產，逃避債務的，依法追回其財產，並按照有關規定予以處罰；構成犯罪的，依法追究刑事責任。

Article 42 Where before or during the liquidation of a sole proprietorship enterprise, the sole proprietorship enterprise or the investor conceals or transfers its/his assets in order to evade debts, such assets shall be recovered in accordance with the law, and punishment shall be imposed in accordance with the relevant provisions; where such act constitutes a crime, criminal liability shall be imposed in accordance with the law.

第四十三條   投資人違反本法規定，應當承擔民事賠償責任和繳納罰款、罰金，其財產不足以支付的，或者被判處沒收財產的，應當先承擔民事賠償責任。

Article 43 Where an investor violates the provisions of this Law and shall bear civil compensation liability and pay fines and penalties, and his/her assets are insufficient for payment or the assets are subject to confiscation, civil compensation liability shall be borne first.

第四十四條   登記機關對不符合本法規定條件的個人獨資企業予以登記，或者對符合本法規定條件的企業不予登記的，對直接責任人員依法給予行政處分；構成犯罪的，依法追究刑事責任。

Article 44. Where a registration organ has registered a sole proprietorship that does not conform with the conditions stipulated by this Law, or it does not register an enterprise that conforms with the conditions stipulated by this Law, the person directly responsible shall receive administrative punishment in accordance with law; where such conduct constitutes a crime, criminal liability shall be pursued in accordance with law.

第四十五條   登記機關的上級部門的有關主管人員強令登記機關對不符合本法規

Article 45 the related officials in charge of the superior department of the registration office order the registration office to check the non-conformity

定條件的企業予以登記，或者對符合本法規定條件的企業不予登記的，或者對登記機關的違法登記行為進行包庇的，對直接責任人員依法給予行政處分；構成犯罪的，依法追究刑事責任。

Where a qualified enterprise is registered, or the enterprise meeting the conditions set forth herein is not registered, or illegal registration activities of the registration authority are covered up, the person directly liable shall be given administrative sanctions according to the law; if a crime is constituted, criminal liability shall be investigated according to the law.

第四十六條   登記機關對符合法定條件的申請不予登記或者超過法定時限不予答複的，當事人可依法申請行政複議或提起行政訴訟。

Article 46 Where the registration authorities do not grant registration for an application which satisfies the statutory criteria, or do not reply within the statutory period, the parties concerned may apply for administrative review or file an administrative lawsuit pursuant to the law.

第六章 附則

Chapter 6 Supplementary Provisions

第四十七條   外商獨資企業不適用本法。

Article 47 This Law shall not apply to wholly foreign-owned enterprises.

第四十八條   本法自2000年1月1日起施行。

Article 48 This Law shall go into effect as of January 1, 2000.