文档介绍：第二章
个人独资企业法
Sole Proprietorship Enterprise Law of the People's Republic of China
个人独资企业概念
Article 2    For the purposes of this Law, a SPE shall mean an operation entity established within the territory of China in accordance with this Law, with its capital contributed by a natural person and its assets owned personally by that person, who bears unlimited liability for the debts of the enterprise to the extent of his personal assets.
一、个人独资企业的概念和特征
(一)概念 P346
个人独资企业(Enterprise of Sole Proprietorship),也称独资商号、独资所有制、单人公司、个体企业等,是指依照《个人独资企业法》在中国境内设立,由一个自然人投资,财产为投资人个人所有,投资人以其个人财产对企业债务承担无限责任的经济组织(经营实体)。
一、(二)个人独资企业的特征
1、是由一个自然人投资的企业。
问题一:外国公民在中国境内可以设立个人独资企业吗?
只能是中国公民
问题二:是否所有的中国公民都可以作为个人独资企业的投资人?
Article 16    No one that is prohibited from carrying out profit-making activities as specified by the laws and administrative regulations may, as an investor, apply for establishing an SPE.
一、(二)个人独资企业的特征
1、是由一个自然人投资的企业。
问题二:是否所有的中国公民都可以作为个人独资企业的投资人?
法律、行政法规禁止从事营利性活动的人,不得作为投资人申请设立个人独资企业。如国家公务员、党政机关领导干部、警官、法官、检察官、商业银行工作人员等。
投资人对企业的债务承担无限责任
Article 18    If the investor of an SPE, when applying for the establishment registration of the enterprise, states clearly that the property jointly owned by his family is to be used for making capital contributions, the investor shall bear unlimited liability for the debts of the enterprise with such property in accordance with the law.
一、(二)个人独资企业的特征
2、个人独资企业的投资人对企业的债务承担无限责任。
如果是以投资人的个人财产投资的,以投资人个人财产对企业债务承担无限责任。
《个人独资企业法》18条规定:个人独资企业以家庭共有财产出资的,应以家庭共有财产对企业债务承担无限责任。
一、(二)个人独资企业的特征
3、个人独资企业的内部机构设置简单,经营管理方式灵活。
4、个人独资企业是非法人企业。
将业主人格与独资企业人格视为一体
二、个人独资企业法的概念和基本原则
The Sole Proprietorship Enterprise Law of the People's Republic of China adopted at the 11th Session of the mittee of the Ninth National People's Congress of the People's Republic of China on 30 August 1999 is hereby promulgated, and shall be effective on 1 January 2000.