第一篇：中華人民共和國(guó)個(gè)人獨(dú)資企業(yè)法英文版

(Adopted by the 11th Session of the Standing Committee of the 9th National People‘s Congress)Chapter One: General Provisions

Article 1 With a view to regulate the activities of sole proprietorship enterprises, to protect the lawful rights and interests of sole proprietors and creditors of sole proprietorship enterprises, to safeguard the social and economic order, and to promote the development of socialist market economy, this Law is formulated in accordance with the Constitution.Article 2 For purposes of this Law, a sole proprietorship enterprise means a business entity established within China with its capital contributed by one individual and its assets owned personally by the sole proprietor, who assumes unlimited liability to the extent of his personal assets.Article 3 A sole proprietorship enterprise‘s main place of business shall be its domicile.Article 4 In conducting business activities, a sole proprietorship enterprise shall abide by law and administrative regulations, as well as the principle of good faith and may not harm the public interests.A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law.Article 5 The state shall protect the property and other lawful rights and interests of a sole proprietorship enterprise in accordance with the law.Article 6 A sole proprietorship enterprise shall hire workers in accordance with the law.The lawful rights and interests of its workers are protected by law.The workers of the sole proprietorship enterprise shall establish a labor union in accordance with the law, and the labor union shall conduct its activities in accordance with the law.Article 7 A member of the Chinese Communist Party in a sole proprietorship enterprise shall conduct his activities in accordance with the Charter of the Chinese Communist Party.Chapter Two: Establishment of Sole Proprietorship Enterprise

Article 8 For the establishment of a sole proprietorship enterprise, the following conditions shall be met:

(i)The sole proprietor is a natural person;

(ii)There is a lawful enterprise name;

(iii)There is capital contribution declared by the sole proprietor;

(iv)There is a permanent place and the necessary conditions for production and operation;(v)There are necessary personnel.Article 9 In establishing a sole proprietorship enterprise, the sole proprietor or the agent appointed thereby shall submit such documents as an application for the establishment of a sole proprietorship enterprise, proof of identity of the sole proprietor, proof of use of the place for production and operation, etc.to the registration authority of the place where the sole proprietorship enterprise will be located.Where an agent is appointed to apply for the establishment of the sole proprietorship enterprise, the power of attorney issued by the sole proprietor and the legal identity of the agent shall be presented.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 presented at the time of applying for establishment registration.Article 10 The application form for the establishment of a sole proprietorship enterprise shall set forth the following:

(i)name and domicile of the enterprise;

(ii)name and residence of the sole proprietor;

(iii)the amount and form of capital contribution;

(iv)the scope of business.Article 11 The name of a sole proprietorship enterprise shall be consistent with its form of liability and its type of business.Article 12 Within fifteen days of its receipt of the application documents, the registration authority shall register the sole proprietorship enterprise and issue a business license thereto if the documents comply with the requirements set forth herein, or deny registration and issue a written response stating the reason for denial.Article 13 The date of issuance of the business license for a sole proprietorship enterprise shall be the date of its establishment.Prior to issuance of a business license for sole proprietorship enterprise, the sole proprietor may not engage in any business in the name of the sole proprietorship enterprise.Article 14 In establishing a branch of a sole proprietorship enterprise, the sole proprietor or an agent appointed thereby shall submit an application for registration to the registration authority of the place where the branch will be located, and the branch shall be issued a business license.Upon approval and registration of the branch, its registration certificate shall be filed with the registration authority having jurisdiction over the sole proprietorship enterprise to which such branch belongs.The civil liabilities of the branch shall be borne by the sole proprietorship enterprise establishing such branch.Article 15 Where during its existence, a sole proprietorship enterprise undergoes a change which affects a registered item, an application for registration amendment shall be submitted to the registration authority in accordance with the law within fifteen days of the decision to make such change.Chapter Three: Sole Proprietor and Management of the Sole Proprietor Enterprise‘s Affairs

Article 16 A person who is prohibited from engaging in any for-profit activity may not apply for the establishment of a sole proprietorship enterprise as a sole proprietor.[NextPage]

Article 17 A sole proprietor has lawful title to the assets of the sole proprietorship enterprise, and any related right may be assigned or inherited in accordance with the law.Article 18 Where at the time of application for establishment, the sole proprietor expressly declares any property jointly owned by his family as capital contribution, he shall assume unlimited liability to the extent of such joint property in accordance with the law.Article 19 A sole proprietor may manage the affairs of the sole proprietorship enterprise by himself, and may also appoint or hire another person with the capacity for civil act to manage the sole proprietorship enterprise.Where a sole proprietor appoints or hires another person to manage the affairs of the sole proprietorship enterprise, he shall conclude with the agent or employee a written contract prescribing the entrusted affairs and the scope of authority granted.The agent or employee shall perform the obligations of good faith and due care, and manage the affairs of the sole proprietorship enterprise in accordance with the contract with the sole proprietor.Any restriction by the sole proprietor on the authority of the agent or employee shall not constitutes a defense against a third person in good faith.Article 20 The person appointed or hired by the sole proprietor to manage the affairs of the sole proprietorship enterprise may not engage in any of the following conducts:

(i)demanding or accepting bribes by usurping his official position;

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

(iii)misappropriating funds of the sole proprietorship enterprise by using them for his own purpose or lending them to a third person.(iv)depositing funds of the sole proprietorship enterprise in his own name or in the name of any third person without authorization;

(v)pledging assets of the sole proprietorship enterprise as security without authorization;

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

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

(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;

(ix)disclosing trade secrets of the sole proprietorship enterprise;

(x)any other act prohibited by law or administrative regulations.Article 21 A sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law.Article 22 Where a sole proprietorship enterprise employs workers, it shall enter into labor contracts with the workers, and ensure workplace safety and make full and timely payment of wages.Article 23 A sole proprietorship enterprise shall participate in the social insurance scheme in accordance with the relevant stipulations of the state, and shall pay social insurance premiums for its workers.Article 24 A sole proprietorship enterprise may apply for loan and acquire land-use-rights in accordance with the law, and shall enjoy other rights prescribed by law or administrative regulations.Article 25 No entity or individual may force a sole proprietorship enterprise to contribute funds, goods or labor in any manner in violation of law or administrative regulations;a sole proprietorship enterprise is entitled to reject any attempt forcing it to contribute funds, goods or labor in violation of law.Chapter Four: Dissolution and Liquidation of Sole Proprietorship Enterprise

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

(i)The sole proprietor decides to dissolve the sole proprietorship enterprise;

(ii)The sole proprietor is deceased or is declared deceased, and there is no heir or the heir has renounced his inheritance;

(iii)Its business license is lawfully revoked;

(iv)Any other situation prescribed by law or administrative regulations has occurred.Article 27 Where a sole proprietorship enterprise is to be dissolved, the sole proprietor shall

conduct liquidation himself, or the creditors thereof may apply to the People‘s Court to designate a liquidator to conduct liquidation.Where the sole proprietor conducts liquidation himself, he shall notify the creditors fifteen days prior to liquidation, and where he is unable to give notice, he shall make a public announcement.A creditor who has received such notice shall file a claim with the sole proprietor within thirty days of notification, and a creditor who has not received such notice shall file a claim with the sole proprietor within sixty days of the public announcement.Article 28 Upon dissolution of a sole proprietorship enterprise, the former sole proprietor shall be liable to repay the debt incurred by the sole proprietorship enterprise during its existence, provided that any claim not made by the relevant creditor within five years shall be extinguished.Article 29 Upon dissolution of a sole proprietorship enterprise, its assets shall be paid out in the following order of priority:

(i)wages and social insurance premiums payable;

(ii)taxes payable;

(iii)other debts.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.Article 31 Where the assets of a sole proprietorship enterprise are not sufficient to repay its debts in full, the sole proprietor shall contribute his other personal assets to cover the difference.Article 32 Upon completion of the liquidation of a sole proprietorship enterprise, the sole proprietor or the liquidator designated by the People‘s Court shall prepare a liquidation report, and shall conduct de-registration with the registration authority within fifteen days.Chapter Five: Legal Liabilities

Article 33 Where a sole proprietor, in violation of the provisions hereof, obtains registration for the sole proprietorship enterprise by submitting false documents or by other fraudulent means, he shall be ordered to rectify the situation, and shall be fined not more than five thousand Yuan;where the circumstance is serious, its business license shall be concurrently revoked.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 time limit, and shall be fined not more than two thousand Yuan.Article 35 Where a sole proprietorship enterprise alters, rents 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 circumstance is serious, its business license shall be revoked.Where a person falsifies the business license of a sole proprietorship enterprise, he shall be ordered to cease his business, and any illegal income shall be confiscated, and he shall be fined not more than five thousand Yuan.Where such act constitutes a crime, criminal liability shall be imposed in accordance with the law.[NextPage]

Article 36 If a sole proprietorship enterprise fails to commence business within six months from the time of its establishment, or it ceases to carry out its business for more than six consecutive months, its business license shall be revoked.Article 37 Where a person, in violation of the provisions hereof, engages in any business activity in the name of a sole proprietorship enterprise while no business license has been issued, he shall be ordered to cease such business activity, and he shall be fined not more than three thousand Yuan.Where a registered item of a sole proprietorship enterprise has changed, if amendment registration is not carried out in accordance herewith, the sole proprietorship enterprise shall be ordered to carry out such registration within a prescribed time limit;where amendment registration is not carried out within the prescribed time limit, the sole proprietorship enterprise shall be fined not more than two thousand Yuan.Article 38 If while conducting the affairs of the sole proprietorship enterprise, the person appointed or hired by a sole proprietor breaches the contract between them, thereby causing harm to the sole proprietor, such person shall be liable for civil damages.Article 39 Where a sole proprietorship enterprise, in violation hereof, violates the lawful rights and interests of its workers, fails to ensure the safety of its workers 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.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 make restitution, and where the sole proprietorship enterprise sustains any loss as a result, he shall be liable for damages in accordance with the law;where he has made any illegal gain, such illegal gain shall be confiscated;where a crime is committed, criminal liability shall be imposed.Article 41 Where a sole proprietorship enterprise is forced to contribute resources in the form of labor, goods, or funds in violation of law or administrative regulations, the responsible party shall be sanctioned in accordance with the relevant law or administrative regulation, and liability shall be imposed on the relevant person.Article 42 Where before or during the liquidation of a sole proprietorship enterprise, the sole proprietorship enterprise or the sole proprietor conceals or transfers its/his assets in order to evade debts, such assets shall be reclaimed in accordance with the law and sanction shall be imposed in accordance with the law;where such act constitutes a crime, criminal liability shall be imposed in accordance with the law.Article 43 Where the sole proprietor violates the provisions hereof, thereby incurring civil liability for damages as well as administrative or criminal fine, if his assets are not sufficient to pay the above amounts in full, or his assets are to be confiscated, satisfaction of the relevant civil liability shall have priority.Article 44 Where the registration authority grants registration to an application for the registration of sole proprietorship enterprise which fails to meet the conditions prescribed herein, or fails to grant registration to an application for registration of sole proprietorship enterprise which meets the conditions prescribed herein, the person direct responsible shall be assessed administrative penalties in accordance with the law.Where such act constitutes a crime, criminal liability shall be imposed in accordance with the law.Article 45 Where the department in charge of the registration authority compels it to grant registration to an application which fails to meet the conditions prescribed herein, or engages in cover up for an illegal registration, the person with directly responsible shall be assessed administrative penalties in accordance with the law.Where such act constitutes a crime, criminal

liability shall be imposed in accordance with the law.Article 46 Where the registration authority fails to grant registration to an application which meets the conditions prescribed herein, or fails to issue any response after the legally prescribed time limit has expired, the party may apply for administrative review or bring an administrative suit.Chapter Six: Supplementary Provisions

Article 47 This Law shall not apply to a wholly foreign-owned enterprise.Article 47 This Law shall take effect as from January 1, 2000.

第二篇：中華人民共和國(guó)個(gè)人獨(dú)資企業(yè)法

中華人民共和國(guó)個(gè)人獨(dú)資企業(yè)法

第二十八條 個(gè)人獨(dú)資企業(yè)解散后，原投資人對(duì)個(gè)人獨(dú)資企業(yè)存續(xù)期間的債務(wù)仍應(yīng)承擔(dān)償還責(zé)任，但債權(quán)人在5年內(nèi)未向債務(wù)人提出償債請(qǐng)求的，該責(zé)任消滅。

第三十一條 個(gè)人獨(dú)資企業(yè)財(cái)產(chǎn)不足以清償債務(wù)的，投資人應(yīng)當(dāng)以其個(gè)人的其他財(cái)產(chǎn)予以清償

第四十二條 個(gè)人獨(dú)資企業(yè)及其投資人在清算前或清算期間隱匿或轉(zhuǎn)移財(cái)產(chǎn)，逃避債務(wù)的，依法追回其財(cái)產(chǎn)，并按照有關(guān)規(guī)定予以處罰；構(gòu)成犯罪的，依法追究刑事責(zé)任。

第三篇：個(gè)人獨(dú)資企業(yè)法教案

經(jīng)濟(jì)法概論教案

個(gè)人獨(dú)資企業(yè)法

教學(xué)目的要求（分掌握、熟悉、了解三個(gè)層次）：

掌握個(gè)人獨(dú)資企業(yè)的概念、設(shè)立的條件；熟悉個(gè)人獨(dú)資企業(yè)的出資及事務(wù)執(zhí)行的有關(guān)規(guī)定；了解個(gè)人獨(dú)資企業(yè)的解散和清算

教學(xué)方式、手段、媒介：

結(jié)合經(jīng)濟(jì)建設(shè)和改革實(shí)際采取案例教學(xué)導(dǎo)入,引導(dǎo)啟發(fā)式方法進(jìn)行教學(xué).利用多媒體課件,直觀形象演示個(gè)人獨(dú)資企業(yè)法的概念及原理及相互之間的關(guān)系.教學(xué)內(nèi)容（注明：* 重點(diǎn)

# 難點(diǎn)

？疑點(diǎn)）：

個(gè)人獨(dú)資企業(yè)法

案例：小王認(rèn)為，個(gè)體工商戶(hù)和個(gè)人獨(dú)資企業(yè)都是由自然人出資設(shè)立的，那么個(gè)體工商戶(hù)其實(shí)就是個(gè)人獨(dú)資企業(yè)。請(qǐng)分析小王的觀點(diǎn)是否正確。

一、個(gè)人獨(dú)資企業(yè)法概述

（一）個(gè)人獨(dú)資企業(yè)的概念和特征

個(gè)人獨(dú)資企業(yè)，是指依法在中國(guó)境內(nèi)設(shè)立，由一個(gè)自然人投資，財(cái)產(chǎn)為投資人個(gè)人所有，投資人以其個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任的經(jīng)營(yíng)實(shí)體。

個(gè)人獨(dú)資企業(yè)具有以下法律特征：（1）企業(yè)的投資人為一個(gè)自然人：（2）企業(yè)的財(cái)產(chǎn)為投資人個(gè)人所有，即投資人對(duì)本企業(yè)的財(cái)產(chǎn)依法享有所有權(quán)，其有關(guān)權(quán)利可以依法進(jìn)行轉(zhuǎn)讓或繼承：（3）企業(yè)須依法設(shè)立，即依照《中華人民共和國(guó)個(gè)人獨(dú)資企業(yè)法》規(guī)定的條件與程序設(shè)立；（4）投資人以其個(gè)人全部財(cái)產(chǎn)對(duì)企業(yè)似的債務(wù)承擔(dān)無(wú)限責(zé)任。

（二）個(gè)人獨(dú)資企業(yè)法的概念

個(gè)人獨(dú)資企業(yè)法是指調(diào)整在國(guó)家協(xié)調(diào)經(jīng)濟(jì)運(yùn)行過(guò)程中發(fā)生的關(guān)于個(gè)人獨(dú)資企業(yè)的各種經(jīng)濟(jì)關(guān)系的法律規(guī)范的總稱(chēng)。

個(gè)人獨(dú)資企業(yè)在中國(guó)數(shù)量眾多，而且符合社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展的需要?！吨腥A人民共和國(guó)個(gè)人獨(dú)資企業(yè)法》（以下簡(jiǎn)稱(chēng)《個(gè)人獨(dú)資企業(yè)法》于1999年8月30第九屆全國(guó)人大常委會(huì)第十一次會(huì)議通過(guò)，并于2000年1月1日起施行。《個(gè)人獨(dú)資企業(yè)法》對(duì)于促進(jìn)個(gè)人獨(dú)資企業(yè)規(guī)范經(jīng)營(yíng)、健康發(fā)展，吸納社會(huì)勞動(dòng)力，創(chuàng)造社會(huì)財(cái)富，具有重要意義，應(yīng)該依法鼓勵(lì)和正確引導(dǎo)個(gè)人獨(dú)資企業(yè)的發(fā)展。

二、個(gè)人獨(dú)資企業(yè)的設(shè)立、變更和解散

（一）個(gè)人獨(dú)資企業(yè)的設(shè)立

1、設(shè)立的條件

根據(jù)《個(gè)人獨(dú)資企業(yè)法》的規(guī)定，在中國(guó)境內(nèi)設(shè)立個(gè)人獨(dú)資企業(yè)，必須具備下列條件：（1）投資人為一個(gè)自然人；（2）有合法的企業(yè)名稱(chēng)；（3）有投資人申報(bào)的出資；（4）有固定的生產(chǎn)經(jīng)營(yíng)場(chǎng)所和必要的生產(chǎn)經(jīng)營(yíng)條件；（5）有必要的從業(yè)人員。

2、設(shè)立的程序

申請(qǐng)?jiān)O(shè)立個(gè)人獨(dú)資企業(yè)，應(yīng)當(dāng)有投資人或者委托的代理人向個(gè)人獨(dú)資企業(yè)所在地的登記機(jī)關(guān)提交設(shè)立申請(qǐng)書(shū)、投資人身份證明、生產(chǎn)經(jīng)營(yíng)場(chǎng)所使用證明等文件。委托代理人申請(qǐng)?jiān)O(shè)立登記時(shí)，應(yīng)當(dāng)出具投資人的委托書(shū)和代理人的合法證明。

個(gè)人獨(dú)資企業(yè)不得從事法律、行政法規(guī)禁止經(jīng)營(yíng)的業(yè)務(wù)。從事法律、行政法規(guī)規(guī)定須報(bào)經(jīng)有關(guān)部門(mén)審批的業(yè)務(wù)，應(yīng)當(dāng)在申請(qǐng)?jiān)O(shè)立登記時(shí)提交有關(guān)部門(mén)的批準(zhǔn)文件。

登記機(jī)關(guān)應(yīng)在收到設(shè)立申請(qǐng)文件15日內(nèi)，對(duì)符合《個(gè)人獨(dú)資企業(yè)法》規(guī)定條件的，予以登記，發(fā)給營(yíng)業(yè)執(zhí)照。個(gè)人獨(dú)資企業(yè)營(yíng)業(yè)執(zhí)照的簽發(fā)日期為個(gè)人獨(dú)資企業(yè)成立日期。

個(gè)人獨(dú)資企業(yè)設(shè)立分支機(jī)構(gòu)，應(yīng)由投資人或其委托的代理人向分支機(jī)構(gòu)所在地的登記機(jī)關(guān)申請(qǐng)登記，領(lǐng)取營(yíng)業(yè)執(zhí)照。分支機(jī)構(gòu)的民事責(zé)任以由設(shè)立該分支機(jī)構(gòu)的個(gè)人獨(dú)資企業(yè)承擔(dān)。

（二）個(gè)人獨(dú)資企業(yè)的變更和解散

1、個(gè)人獨(dú)資企業(yè)的變更

個(gè)人獨(dú)資企業(yè)存續(xù)期間登記事項(xiàng)發(fā)生變更的，應(yīng)當(dāng)在作出變更決定之日起15日內(nèi)依法向登記機(jī)關(guān)申請(qǐng)辦理變更登記。

2、個(gè)人獨(dú)資企業(yè)的解散

個(gè)人獨(dú)資企業(yè)有下列情形之一時(shí)，應(yīng)當(dāng)解散：（1）投資人決定解散；（2）投資人死亡或者宣告死亡，無(wú)繼承人或者繼承人決定放棄繼承；（3）被依法吊銷(xiāo)營(yíng)業(yè)執(zhí)照；（4）法律、行政法規(guī)規(guī)定的其他情形。

3、個(gè)人獨(dú)資企業(yè)的清算 個(gè)人獨(dú)資企業(yè)解散，由投資人自行清算或者由債權(quán)人申請(qǐng)人民法院指定清算人進(jìn)行清算。投資人自行清算的，應(yīng)當(dāng)在清算前15日內(nèi)書(shū)面通知債權(quán)人，無(wú)法通知的，應(yīng)當(dāng)予以公告。債權(quán)人應(yīng)當(dāng)在接到通知之日起30日內(nèi)，未接到通知的應(yīng)當(dāng)在公告之日起60日內(nèi)，向投資人申報(bào)期債權(quán)。個(gè)人獨(dú)資企業(yè)解散后，原投資人對(duì)個(gè)人獨(dú)資企業(yè)存續(xù)期間的債務(wù)人應(yīng)承擔(dān)償還責(zé)任。但債權(quán)人在5年內(nèi)未向債務(wù)人提出償債請(qǐng)求的，該責(zé)任消滅。個(gè)人獨(dú)資企業(yè)解散的，財(cái)產(chǎn)應(yīng)當(dāng)按照下列順序清償：（1）所欠職工工資和社會(huì)保險(xiǎn)費(fèi)用；（2）所欠稅款；（3）其它債務(wù)。

清算期間，個(gè)人獨(dú)資企業(yè)不得開(kāi)展與清算目的無(wú)關(guān)的經(jīng)營(yíng)活動(dòng)。清算結(jié)束后，投資人或者人民法院指定的清算人應(yīng)當(dāng)編制清算報(bào)告，并于15日內(nèi)到登記機(jī)關(guān)辦理注銷(xiāo)登記。

【例2—3】李強(qiáng)為在校研究生，經(jīng)濟(jì)上獨(dú)立于其家庭。在校期間李強(qiáng)就做起了修理計(jì)算機(jī)生意并注冊(cè)了個(gè)人企業(yè)，注冊(cè)資本1000元。后生意興隆，先后雇傭員工8人，但未給員工辦理社會(huì)保險(xiǎn)。后因經(jīng)營(yíng)不善，負(fù)債3萬(wàn)元。李強(qiáng)決定將企業(yè)自行解散。請(qǐng)分析：（1）李強(qiáng)設(shè)立的個(gè)人獨(dú)資企業(yè)負(fù)債，債權(quán)人是否可以要求李強(qiáng)的父母代為清償。（2）該個(gè)人獨(dú)資企業(yè)的注冊(cè)資本是否合法。（3）該個(gè)人獨(dú)資企業(yè)是否應(yīng)給員工辦理社會(huì)保險(xiǎn)。（4）李強(qiáng)將該獨(dú)資企業(yè)自行解散的行為是否有效?！窘馕觥浚?）由于李強(qiáng)在經(jīng)濟(jì)上獨(dú)立于其家庭，應(yīng)依法以李強(qiáng)個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任，因此，債權(quán)人無(wú)權(quán)向起家庭求償。（2）《個(gè)人獨(dú)資企業(yè)法》規(guī)定，個(gè)人獨(dú)資企業(yè)應(yīng)有投資人申報(bào)的出資，但沒(méi)有規(guī)定最低注冊(cè)資金，因此，該個(gè)人獨(dú)資企業(yè)的注冊(cè)資本合法。（3）該個(gè)人獨(dú)資企業(yè)應(yīng)當(dāng)按照《個(gè)人獨(dú)資企業(yè)法》的規(guī)定，為企業(yè)員工辦理社會(huì)保險(xiǎn)。（4）李強(qiáng)解散個(gè)人獨(dú)資企業(yè)的行為符合《個(gè)人獨(dú)資企業(yè)法》的規(guī)定，行為有效。

三、個(gè)人獨(dú)資企業(yè)的事務(wù)管理及權(quán)利和義務(wù)

（一）個(gè)人獨(dú)資企業(yè)的事務(wù)管理 依照法律的規(guī)定，個(gè)人獨(dú)資企業(yè)投資人可以自行管理企業(yè)事務(wù)，也可以委托或者聘用其他具有民事行為能力的人負(fù)責(zé)企業(yè)的事務(wù)管理。

投資人委托或者聘用他人管理個(gè)人獨(dú)資企業(yè)事務(wù)，應(yīng)當(dāng)與受托人或者被聘用的人簽訂書(shū)面合同，明確委托的具體內(nèi)容和授予的權(quán)力范圍。受托人或者被聘用的人員應(yīng)當(dāng)履行誠(chéng)信、勤勉義務(wù)，按照與投資人簽訂的合同負(fù)責(zé)個(gè)人獨(dú)資企業(yè)的事務(wù)管理，不得有違反《個(gè)人獨(dú)資企業(yè)法》規(guī)定的10項(xiàng)行為。

（二）個(gè)人獨(dú)資企業(yè)的權(quán)利和義務(wù)

1、個(gè)人獨(dú)資企業(yè)的權(quán)利

國(guó)家依法保護(hù)個(gè)人獨(dú)資企業(yè)的財(cái)產(chǎn)和其他合法權(quán)益。個(gè)人獨(dú)資企業(yè)依法享有經(jīng)營(yíng)自主權(quán)，可以依法申請(qǐng)貸款，可以依法取得土地使用權(quán)，并享有法律、行政法規(guī)規(guī)定的其他權(quán)利。

2、個(gè)人獨(dú)資企業(yè)的義務(wù)

個(gè)人獨(dú)資企業(yè)在享有權(quán)利的同時(shí)必須履行以下義務(wù)：（1）從事經(jīng)營(yíng)活動(dòng)必須遵守法律、行政法規(guī)，遵守城市信用原則，不得損害社會(huì)公共利益；（2）應(yīng)當(dāng)依法履行納稅義務(wù)；（3）應(yīng)當(dāng)依法設(shè)置會(huì)計(jì)賬簿，進(jìn)行會(huì)計(jì)核算；（4）招用職工，應(yīng)當(dāng)依法與職工簽訂勞動(dòng)合同，保障職工的勞動(dòng)安全，按時(shí)、足額發(fā)放職工工資；（5）應(yīng)當(dāng)按照國(guó)家規(guī)定參加社會(huì)保險(xiǎn)，為職工繳納社會(huì)保險(xiǎn)費(fèi)。

討論、思考題、作業(yè) 見(jiàn)作業(yè)冊(cè)

第四篇：個(gè)人獨(dú)資企業(yè)法案例

《中華人民共和國(guó)個(gè)人獨(dú)資企業(yè)法》案例

劉某是某高校的在職研究生，經(jīng)濟(jì)上獨(dú)立于其家庭。2000年8月在工商行政管理機(jī)關(guān)注冊(cè)成立了一家主營(yíng)信息咨詢(xún)的個(gè)人獨(dú)資企業(yè)，取名為“遠(yuǎn)大信息咨詢(xún)有限公司”，注冊(cè)資本為人民幣一元。營(yíng)業(yè)形勢(shì)看好，收益甚豐。于是后來(lái)黃某與劉某協(xié)議參加該個(gè)人獨(dú)資企業(yè)的投資經(jīng)營(yíng)，并注入投資5萬(wàn)元人民幣。經(jīng)營(yíng)過(guò)程中先后共聘用工作人員10名，對(duì)此劉某認(rèn)為自己開(kāi)辦的是私人企業(yè)，并不需要為職工辦理社會(huì)保險(xiǎn)，因此沒(méi)有給職工繳納社會(huì)保險(xiǎn)費(fèi)也沒(méi)有與職工簽訂勞動(dòng)合同。后來(lái)該獨(dú)資企業(yè)經(jīng)營(yíng)不善導(dǎo)致負(fù)債10萬(wàn)元。劉某決定于2001年10月自行解散企業(yè)，但因?yàn)槠髽I(yè)財(cái)產(chǎn)不足清償而被債權(quán)人、企業(yè)職工訴諸人民法院。法院審理后認(rèn)為劉某與黃某形成事實(shí)上的合伙關(guān)系，判決責(zé)令劉、黃補(bǔ)充辦理職工的社會(huì)保險(xiǎn)并繳納保險(xiǎn)費(fèi)，由劉某與黃某對(duì)該企業(yè)的債務(wù)承擔(dān)無(wú)限連帶責(zé)任。

點(diǎn)評(píng)：

本案涉及到《個(gè)人獨(dú)資企業(yè)法》(2000年1月1日施行)的適用問(wèn)題。我們主要從研習(xí)該法的角度來(lái)進(jìn)行分析作以下評(píng)斷：

(1)、該企業(yè)的設(shè)立是否合法。根據(jù)我國(guó)《個(gè)人獨(dú)資企業(yè)法》第二條、第十條的規(guī)定，自然人可以單獨(dú)投資設(shè)立個(gè)人獨(dú)資企業(yè)，設(shè)立時(shí)法律僅要求投資人申報(bào)出資額和出資方式但并不要求須繳納最低注冊(cè)資本金。因此劉某單獨(dú)以一元人民幣經(jīng)法定工商登記程序投資設(shè)立個(gè)人獨(dú)資企業(yè)的做法，符合法律規(guī)定。但根據(jù)第十一條的規(guī)定，“個(gè)人獨(dú)資企業(yè)的名稱(chēng)應(yīng)與其責(zé)任形式相符合”，而個(gè)人獨(dú)資企業(yè)為投資人個(gè)人負(fù)無(wú)限責(zé)任，因此劉某將其取名為“遠(yuǎn)大信息咨詢(xún)有限公司”違反法律規(guī)定，應(yīng)予與糾正。

2)、劉某允許另一公司參加投資，共同經(jīng)營(yíng)的行為是否合法。根據(jù)《個(gè)人獨(dú)資企業(yè)法》第二條、第八條、第十五條的規(guī)定，個(gè)人獨(dú)資企業(yè)須為一個(gè)自然人單獨(dú)投資設(shè)立，企業(yè)存續(xù)期間登記事項(xiàng)發(fā)生變更時(shí)應(yīng)當(dāng)在作出變更決定之日起十五日內(nèi)申請(qǐng)辦理變更登記。因此，劉某如允許他人參加投資經(jīng)營(yíng)，必須依法辦理變更登記，并改變?yōu)槠渌再|(zhì)的企業(yè)，因?yàn)榇藭r(shí)已經(jīng)不符合個(gè)人獨(dú)資企業(yè)的法定條件了

(3)、該企業(yè)是否應(yīng)當(dāng)與職工簽訂勞動(dòng)合同并為其辦理社會(huì)保險(xiǎn)。根據(jù)我國(guó)的社會(huì)保障方面的立法規(guī)定、《勞動(dòng)法》的相關(guān)規(guī)定，該企業(yè)不與職工簽訂勞動(dòng)合同不為職工辦理社會(huì)保險(xiǎn)的做法違反法律的強(qiáng)制性規(guī)定?！秱€(gè)人獨(dú)資企業(yè)法》第二十二條、第二十三條的對(duì)此也作出了規(guī)定：“個(gè)人獨(dú)資企業(yè)招用職工的，應(yīng)當(dāng)依法與職工簽訂勞動(dòng)合同”，并“按照國(guó)家規(guī)定參加社會(huì)保險(xiǎn)，為職工繳納社會(huì)保險(xiǎn)費(fèi)”。因此劉某的理由不成立。

(4)、該企業(yè)的債權(quán)人在劉某不能清償債務(wù)時(shí)能否向劉某的家庭求償。根據(jù)《個(gè)人獨(dú)資企業(yè)法》

第二條、第十八條的規(guī)定，劉某經(jīng)濟(jì)上獨(dú)立于其家庭，且法律規(guī)定只有投資人在申請(qǐng)?jiān)O(shè)立個(gè)人獨(dú)資企業(yè)進(jìn)行登記時(shí)明確以其家庭共有財(cái)產(chǎn)作為個(gè)人出資的，才可以依法由家庭共有財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任，因此債權(quán)人不能向劉某的家庭求償，而應(yīng)當(dāng)是由劉某個(gè)人負(fù)無(wú)限責(zé)任。

(5)、劉某決定自行解散企業(yè)的做法是否合法。根據(jù)《個(gè)人獨(dú)資企業(yè)法》第二十六條第(一)的規(guī)定，劉某作為該企業(yè)的投資人，有權(quán)決定自行解散個(gè)人獨(dú)資企業(yè)，因此劉某的做法并不違法。

(6)、就本案而言，由于黃某后來(lái)加入投資經(jīng)營(yíng)，因此該個(gè)人獨(dú)資企業(yè)事實(shí)上已轉(zhuǎn)變?yōu)楣裰g的合伙關(guān)系，由此，法律責(zé)任也應(yīng)當(dāng)由合伙人劉某、黃某承擔(dān)。人民法院的判決是正確的。

第五篇：第四章 個(gè)人獨(dú)資企業(yè)法

第四章 個(gè)人獨(dú)資企業(yè)法

第一節(jié) 個(gè)人獨(dú)資法的概述P66

個(gè)人獨(dú)資企業(yè)是個(gè)人創(chuàng)業(yè)的主要形式。在我國(guó)，個(gè)人獨(dú)資企業(yè)的發(fā)展雖然比較滯后，但自從《個(gè)人獨(dú)資企業(yè)法》于2000年實(shí)施以來(lái)，也興起了個(gè)人創(chuàng)辦獨(dú)資企業(yè)的熱潮。獨(dú)資企業(yè)與其它企業(yè)類(lèi)型有哪些不同的特征，創(chuàng)辦獨(dú)資企業(yè)需要具備怎樣的條件以及如何來(lái)創(chuàng)辦獨(dú)資企業(yè)是本章需要了解的問(wèn)題。

一、個(gè)人獨(dú)資企業(yè)的特征

在我國(guó)，個(gè)人獨(dú)資企業(yè)是指在中國(guó)境內(nèi)依法設(shè)立的，由一個(gè)自然人投資，財(cái)產(chǎn)為投資人個(gè)人所有，投資人以其個(gè)人財(cái)產(chǎn)對(duì)企業(yè)承擔(dān)無(wú)限責(zé)任的經(jīng)營(yíng)實(shí)體。與其他企業(yè)形式相比，個(gè)人獨(dú)資企業(yè)具有這樣一些特征：

第一，個(gè)人獨(dú)資企業(yè)是一個(gè)自然人投資興辦的企業(yè)，根據(jù)法律的規(guī)定，這一自然人還必須是中國(guó)公民。其自然人只能是中國(guó)人，且只能是一個(gè)；

第二，個(gè)人獨(dú)資企業(yè)的全部財(cái)產(chǎn)都?xì)w于投資人個(gè)人所有，投資人對(duì)企業(yè)財(cái)產(chǎn)享有所有權(quán)，可以完全自主地決定企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)。

第三，個(gè)人獨(dú)資企業(yè)的債務(wù)由投資人個(gè)人承擔(dān)，投資人對(duì)個(gè)人獨(dú)資企業(yè)的債務(wù)承擔(dān)無(wú)限連帶責(zé)任，當(dāng)企業(yè)的資產(chǎn)不足以?xún)斶€債務(wù)時(shí)，投資人應(yīng)以自己個(gè)人的全部財(cái)產(chǎn)承擔(dān)債務(wù)的清償。其無(wú)限責(zé)任，是指當(dāng)獨(dú)資企業(yè)財(cái)產(chǎn)不足清償企業(yè)債務(wù)時(shí)，投資人以個(gè)人其他財(cái)產(chǎn)予以清償，直至全部清償，若不能全部清償則個(gè)人亦破產(chǎn)。我國(guó)目前不實(shí)行個(gè)人破產(chǎn)制度，若個(gè)人財(cái)產(chǎn)仍不足清償，以后也無(wú)能力清償?shù)?，則成為無(wú)法執(zhí)行的“死債”，往往被免除清償責(zé)任。但是在我國(guó)的司法實(shí)踐中，若是家庭經(jīng)營(yíng)的，要以其家庭共有財(cái)產(chǎn)承擔(dān)清償債務(wù)的責(zé)任。

第四，個(gè)人獨(dú)資企業(yè)不具有法人資格。（區(qū)別于公司制企業(yè)）個(gè)人獨(dú)資企業(yè)是自然人從事生產(chǎn)經(jīng)營(yíng)等民事活動(dòng)的一種特殊組織形式，在這種企業(yè)中，直接享受民事權(quán)利、承擔(dān)民事義務(wù)的是投資人個(gè)人，個(gè)人獨(dú)資企業(yè)不是獨(dú)立的民事主體，不具有法人資格。個(gè)人獨(dú)資企業(yè)盡管是一個(gè)非法人企業(yè)，但可以以自己的名義從事市場(chǎng)經(jīng)營(yíng)活動(dòng)。

從上述特征可以看出：我國(guó)對(duì)個(gè)人獨(dú)資企業(yè)法的定位包括以下幾層意思： 第一，“獨(dú)資”指一個(gè)自然人投資設(shè)立的企業(yè)，投資的“自然人”僅指中國(guó)人，不包括外商。如果外國(guó)自然人單獨(dú)投資在我國(guó)設(shè)立企業(yè)，應(yīng)當(dāng)適用外資企業(yè)法，屬于外商獨(dú)資企業(yè)。

第二，投資以及企業(yè)所得財(cái)產(chǎn)為投資人所有，投資人即企業(yè)的主人。個(gè)人獨(dú)資企業(yè)的顯著特征是個(gè)人所有制企業(yè)，投資人的投資以及企業(yè)所得收益均歸個(gè)人所有，投資人享有企業(yè)財(cái)產(chǎn)所有權(quán)，其有關(guān)權(quán)利可以依法進(jìn)行轉(zhuǎn)讓或繼承。同時(shí)，投資人也是企業(yè)的負(fù)責(zé)人和代表人，享有企業(yè)的經(jīng)營(yíng)權(quán)和管理權(quán)。

第三，個(gè)人獨(dú)資企業(yè)非法人組織，投資人以個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任。個(gè)人獨(dú)資企業(yè)不是法人，它的民事權(quán)利與義務(wù)由投資人即企業(yè)的主人享有和承擔(dān)，并且投資人還要以自己的個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任。雖然個(gè)人獨(dú)資企業(yè)與一人公司相似，但一人公司為企業(yè)法人，公司以企業(yè)財(cái)產(chǎn)獨(dú)立承擔(dān)民事責(zé)任，出資人僅以其出資額為限對(duì)公司承擔(dān)有限責(zé)任。我國(guó)法律沒(méi)有一人公司的規(guī)定（國(guó)有獨(dú)資公司為有限責(zé)任公司的一種特殊形式），因此，個(gè)人獨(dú)資企業(yè)資本再多、人員再眾、規(guī)模再大，也只能是個(gè)人獨(dú)資企業(yè)，不能成為公司。由于個(gè)人獨(dú)資企業(yè)投資人是以個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任，避免了一人公司股東濫用公司人格損害債權(quán)人利益的可能。

第四，該企業(yè)是設(shè)立在中國(guó)境內(nèi)的一個(gè)市場(chǎng)經(jīng)營(yíng)實(shí)體，不包括個(gè)體攤販和無(wú)必要從業(yè)人員的個(gè)體工商戶(hù)。所謂“在中國(guó)境內(nèi)設(shè)立”，是指在我國(guó)的國(guó)境和邊境內(nèi)設(shè)立，排除了國(guó)境線外的外國(guó)和與港、澳、臺(tái)劃定邊界的港、澳、臺(tái)一方。所謂“經(jīng)營(yíng)實(shí)體”，是指具有一定規(guī)模的生產(chǎn)經(jīng)營(yíng)組織，含固定的生產(chǎn)經(jīng)營(yíng)場(chǎng)所和必要的生產(chǎn)經(jīng)營(yíng)條件以及必要的從業(yè)人員。這些條件的要求，將個(gè)人獨(dú)資企業(yè)與公民經(jīng)登記取得營(yíng)業(yè)執(zhí)照從事工商業(yè)經(jīng)營(yíng)的個(gè)體工商戶(hù)區(qū)別開(kāi)來(lái)。對(duì)于那些資金雄厚，頗具規(guī)模，已經(jīng)擺脫了擺攤設(shè)點(diǎn)、流動(dòng)銷(xiāo)售經(jīng)營(yíng)方式的個(gè)體工商戶(hù)，如果符合個(gè)人獨(dú)資企業(yè)條件的，應(yīng)當(dāng)允許他們轉(zhuǎn)為個(gè)人獨(dú)資企業(yè)。至于私營(yíng)企業(yè)暫行條例中“雇工8人以上的營(yíng)利性經(jīng)濟(jì)組織為私營(yíng)企業(yè)”的規(guī)定，沒(méi)有科學(xué)依據(jù)，個(gè)人獨(dú)資企業(yè)法沒(méi)有明確規(guī)定，因此雇工人數(shù)不能作為個(gè)人獨(dú)資企業(yè)的衡量標(biāo)準(zhǔn)，但“必要的從業(yè)人員”尚需有關(guān)機(jī)關(guān)作出解釋?zhuān)允顾痉▽?shí)踐有可操作性。

二、個(gè)人獨(dú)資企業(yè)法的概念P67 廣義和狹義之分

第二節(jié)個(gè)人獨(dú)資企業(yè)的設(shè)立

一、設(shè)立條件

由于個(gè)人獨(dú)資企業(yè)投資人對(duì)企業(yè)債務(wù)承擔(dān)連帶責(zé)任的特點(diǎn)，因此，法律對(duì)于個(gè)人獨(dú)資企業(yè)的設(shè)立規(guī)定了較為寬松的條件。設(shè)立個(gè)人獨(dú)資企業(yè)應(yīng)當(dāng)具備的條件主要有：

第一，投資人為一個(gè)自然人。企業(yè)投資者是一個(gè)自然人，這是個(gè)人獨(dú)資企業(yè)區(qū)別于其他企業(yè)組織形式的顯著特征。投資設(shè)立企業(yè)的自然人不得為法律、法規(guī)禁止從事?tīng)I(yíng)利性活動(dòng)的人，同時(shí)，限制行為能力人和無(wú)民事行為能力人不得作為投資人申請(qǐng)?jiān)O(shè)立獨(dú)資企業(yè)。

例 如張某在某縣工商局工作，因業(yè)余時(shí)間無(wú)事可作，于是決定開(kāi)一家小吃店，利用業(yè)余時(shí)間經(jīng)營(yíng)。工商局在收到張某提交的設(shè)立個(gè)人獨(dú)資企業(yè)的申請(qǐng)書(shū)、身份證明及生產(chǎn)經(jīng)營(yíng)場(chǎng)所使用證明等申請(qǐng)文件后，經(jīng)審查后認(rèn)為，張某為國(guó)家機(jī)關(guān)工作人員，不能從事?tīng)I(yíng)利性活動(dòng)，因此，工商部門(mén)作出不予登記的決定。

第二，有合法的企業(yè)名稱(chēng)。企業(yè)名稱(chēng)是企業(yè)間相互區(qū)別的識(shí)別性標(biāo)志。個(gè)人獨(dú)資企業(yè)由于要以其個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任，《個(gè)人獨(dú)資企業(yè)法》規(guī)定企業(yè)的名稱(chēng)應(yīng)當(dāng)與其責(zé)任形式及從事的營(yíng)業(yè)相符合。因此，在個(gè)人獨(dú)資企業(yè)的名稱(chēng)中不允許出現(xiàn)“有限”或“公司”字樣或與企業(yè)所從事的經(jīng)營(yíng)內(nèi)容不一致的名稱(chēng)。例如： 李某欲開(kāi)一家經(jīng)營(yíng)嬰幼兒玩具的小店，向工商部門(mén)申請(qǐng)?jiān)O(shè)立個(gè)人獨(dú)資企業(yè)，企業(yè)名稱(chēng)定為“天使寶寶玩具公司”，并提交了設(shè)立申請(qǐng)書(shū)等法律規(guī)定的文件。工商局在經(jīng)過(guò)審查后認(rèn)為，該獨(dú)資企業(yè)的名稱(chēng)為“天使寶寶玩具公司”與其責(zé)任形式不符，也不符合法律的規(guī)定，不予登記。

可見(jiàn)，設(shè)立獨(dú)資企業(yè)，起名也非常的重要。

第三，有投資人申報(bào)的出資。由于個(gè)人獨(dú)資企業(yè)經(jīng)營(yíng)和決策比較靈活，并且投資人、以其個(gè)人財(cái)產(chǎn)對(duì)企業(yè)的債務(wù)承擔(dān)無(wú)限責(zé)任，因此在設(shè)立時(shí)沒(méi)有規(guī)定最低的注冊(cè)資本限額。只要求個(gè)人獨(dú)資企業(yè)在設(shè)立時(shí)要申報(bào)創(chuàng)辦該企業(yè)的必要出資。所申報(bào)的出資是企業(yè)存在和發(fā)展的必備物質(zhì)基礎(chǔ)。出資形式可以多樣化，可以用貨幣，也可以用實(shí)物、土地使用權(quán)、知識(shí)產(chǎn)權(quán)等財(cái)產(chǎn)出資。出資可以是個(gè)人財(cái)產(chǎn)，也可以是家庭共有財(cái)產(chǎn)。但是以家庭共有財(cái)產(chǎn)作為個(gè)為出資的，投資人應(yīng)當(dāng)在設(shè)立登記申請(qǐng)書(shū)上予以注明。

第四，有固定的生產(chǎn)經(jīng)營(yíng)場(chǎng)所和必要的生產(chǎn)經(jīng)營(yíng)條件。

第五、有必要的從業(yè)人員。

二、設(shè)立程序（P68一般了解）

三、個(gè)人獨(dú)資企業(yè)投資者的資格限制

（1）法律、行政法規(guī)禁止從事?tīng)I(yíng)利性活動(dòng)的人，即限制國(guó)家公務(wù)人員經(jīng)商辦企業(yè)，從中謀利。

（2）無(wú)民事行為能力或限制民事行為能力的人。

（3）對(duì)企業(yè)破產(chǎn)負(fù)有個(gè)人責(zé)任的企業(yè)的法定代表人或因違法經(jīng)營(yíng)被吊銷(xiāo)執(zhí)照負(fù)有個(gè)責(zé)任的企業(yè)法定代表人、投資者及其它人員，自相關(guān)事實(shí)發(fā)生起未滿(mǎn)三年者。

（4）個(gè)人負(fù)債較多，未能及時(shí)清還者。

第三節(jié)個(gè)人獨(dú)資企業(yè)的管理

一、管理方式：個(gè)人獨(dú)資企業(yè)的投資人，可以自行管理企業(yè)事務(wù)，也可以委托或聘用其它具有民事行為能力的人負(fù)責(zé)企業(yè)的事務(wù)管理。

二、管理內(nèi)容P71 三個(gè)方面內(nèi)容（一般了解）

三、個(gè)人獨(dú)資企業(yè)的權(quán)利 P71（一般了解）

第四節(jié) 個(gè)人獨(dú)資企業(yè)的變更和轉(zhuǎn)讓

一、個(gè)人獨(dú)資企業(yè)的變更

個(gè)人獨(dú)資企業(yè)的變更登記，與其它企業(yè)的變更登記大同小異，注意時(shí)間，自作出變更決定之日起，15天內(nèi)申請(qǐng)變更登記。

二、個(gè)人獨(dú)資企業(yè)的轉(zhuǎn)讓即投資人將企業(yè)整體出讓給他人的經(jīng)營(yíng)行為。其轉(zhuǎn)讓的具體規(guī)定，詳見(jiàn)P72—73 五條規(guī)定。

第五節(jié) 個(gè)人獨(dú)資企業(yè)的解散和清算

一、個(gè)人獨(dú)資企業(yè)的解散即個(gè)人獨(dú)資企業(yè)終止活動(dòng)，使其民事主體資格歸

于消滅的行為。

投資人決定解散；投資人死亡或被宣告死亡，無(wú)繼承人或繼承人決定放棄繼承；被吊銷(xiāo)營(yíng)業(yè)執(zhí)照以及法律、行政法規(guī)規(guī)定的其它情形，都可以使個(gè)人獨(dú)資企業(yè)解散。

二、個(gè)人獨(dú)資企業(yè)的清算

企業(yè)一旦解散，便涉及到清算問(wèn)題。個(gè)人獨(dú)資企業(yè)解散，既可由投資人自行清算，也可由債權(quán)人申請(qǐng)法院指定清算人清算。

清算的順序：一是所欠職工工資和社保費(fèi)用；二是所欠稅款；三是其它債務(wù)。個(gè)企解散后，原投資人對(duì)其企業(yè)存續(xù)期間的債務(wù)仍承擔(dān)償還責(zé)任，但債權(quán)人在5年內(nèi)未向債務(wù)人提出清償請(qǐng)求的，該責(zé)任歸于消滅。

案例分析

案例一：2006年2月，周某依照《個(gè)人獨(dú)資企業(yè)法》規(guī)定，投資60萬(wàn)元設(shè)立了一家裝飾材料廠。同年8月份，該廠聘用的業(yè)務(wù)員胡某利用外出采購(gòu)原材料的機(jī)會(huì)，將其經(jīng)手的17萬(wàn)元貨款借給某個(gè)體戶(hù)用于經(jīng)營(yíng)活動(dòng)，胡某私下從該個(gè)體戶(hù)處接受利息(好處費(fèi))9000元。胡某的行為使得裝飾材料廠資金周轉(zhuǎn)困難，影響了正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)。周某要求胡某盡快歸還借出的資金，但胡某不僅不歸還資金，反而不辭而別。周某遂向公安機(jī)關(guān)舉報(bào)。公安機(jī)關(guān)經(jīng)過(guò)偵查后，以涉嫌犯公司、企業(yè)人員受賄罪和挪用資金罪，依法將胡某逮捕，并追回全部借出的資金。此后，胡某后悔不已：“我原以為占用企業(yè)貨款是民事糾紛，沒(méi)想到是犯罪行為?！?/p>

問(wèn)：胡某的行為屬于民事糾紛還是犯罪行為？為什么？

答案：這是一起個(gè)人獨(dú)資企業(yè)的雇員侵害本企業(yè)的財(cái)產(chǎn)利益而被追究刑事責(zé)任的案件，胡某的行為不屬于一般的民事糾紛，而屬于犯罪行為。

一是胡某的行為已構(gòu)成受賄罪。按《刑法》規(guī)定，公司、企業(yè)的工作人員利用職務(wù)上的便利，索取他人財(cái)物或者非法收受他人財(cái)物，為他人謀取利益，數(shù)額較大的行為。且行為人在主觀方面是直接故意，明知索賄或受賄是利用職務(wù)上的便利實(shí)施的；在客觀方面表現(xiàn)為利用職務(wù)上的便利，索取或者收受數(shù)額較大的財(cái)物，則構(gòu)成受賄罪。本案中胡某的行為已觸犯《刑法》這一規(guī)定，因而構(gòu)成受賄罪被予以逮捕。

二是胡某有行為還構(gòu)成了挪用資金罪。該罪指公司、企業(yè)或者其他單位的工作人員，利用職務(wù)上的便利，挪用本單位資金歸個(gè)人使用或者借貸給他人、數(shù)額較大、超過(guò)三個(gè)月未還的，或者雖未超過(guò)三個(gè)月，但數(shù)額較大、進(jìn)行營(yíng)利活動(dòng)的，或者進(jìn)行非法活動(dòng)的行為。胡某的行為無(wú)論出于何種動(dòng)機(jī)均屬于挪用企業(yè)資金，則構(gòu)成挪用資金罪。

綜上所述，周某的行為實(shí)際上已經(jīng)觸犯了《刑法》中規(guī)定的公司、企業(yè)人員受賄罪和挪用資金罪，被依法逮捕，咎由自取。