第一篇：中華人民共和國個人獨資企業法

中華人民共和國個人獨資企業法

第二十八條 個人獨資企業解散后，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5年內未向債務人提出償債請求的，該責任消滅。

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

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，并按照有關規定予以處罰；構成犯罪的，依法追究刑事責任。

第二篇：中華人民共和國個人獨資企業法英文版

(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.

第三篇：第四章 個人獨資企業法

第四章 個人獨資企業法

第一節 個人獨資法的概述P66

個人獨資企業是個人創業的主要形式。在我國，個人獨資企業的發展雖然比較滯后，但自從《個人獨資企業法》于2000年實施以來，也興起了個人創辦獨資企業的熱潮。獨資企業與其它企業類型有哪些不同的特征，創辦獨資企業需要具備怎樣的條件以及如何來創辦獨資企業是本章需要了解的問題。

一、個人獨資企業的特征

在我國，個人獨資企業是指在中國境內依法設立的，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承擔無限責任的經營實體。與其他企業形式相比，個人獨資企業具有這樣一些特征：

第一，個人獨資企業是一個自然人投資興辦的企業，根據法律的規定，這一自然人還必須是中國公民。其自然人只能是中國人，且只能是一個；

第二，個人獨資企業的全部財產都歸于投資人個人所有，投資人對企業財產享有所有權，可以完全自主地決定企業的生產經營活動。

第三，個人獨資企業的債務由投資人個人承擔，投資人對個人獨資企業的債務承擔無限連帶責任，當企業的資產不足以償還債務時，投資人應以自己個人的全部財產承擔債務的清償。其無限責任，是指當獨資企業財產不足清償企業債務時，投資人以個人其他財產予以清償，直至全部清償，若不能全部清償則個人亦破產。我國目前不實行個人破產制度，若個人財產仍不足清償，以后也無能力清償的，則成為無法執行的“死債”，往往被免除清償責任。但是在我國的司法實踐中，若是家庭經營的，要以其家庭共有財產承擔清償債務的責任。

第四，個人獨資企業不具有法人資格。（區別于公司制企業）個人獨資企業是自然人從事生產經營等民事活動的一種特殊組織形式，在這種企業中，直接享受民事權利、承擔民事義務的是投資人個人，個人獨資企業不是獨立的民事主體，不具有法人資格。個人獨資企業盡管是一個非法人企業，但可以以自己的名義從事市場經營活動。

從上述特征可以看出：我國對個人獨資企業法的定位包括以下幾層意思： 第一，“獨資”指一個自然人投資設立的企業，投資的“自然人”僅指中國人，不包括外商。如果外國自然人單獨投資在我國設立企業，應當適用外資企業法，屬于外商獨資企業。

第二，投資以及企業所得財產為投資人所有，投資人即企業的主人。個人獨資企業的顯著特征是個人所有制企業，投資人的投資以及企業所得收益均歸個人所有，投資人享有企業財產所有權，其有關權利可以依法進行轉讓或繼承。同時，投資人也是企業的負責人和代表人，享有企業的經營權和管理權。

第三，個人獨資企業非法人組織，投資人以個人財產對企業債務承擔無限責任。個人獨資企業不是法人，它的民事權利與義務由投資人即企業的主人享有和承擔，并且投資人還要以自己的個人財產對企業債務承擔無限責任。雖然個人獨資企業與一人公司相似，但一人公司為企業法人，公司以企業財產獨立承擔民事責任，出資人僅以其出資額為限對公司承擔有限責任。我國法律沒有一人公司的規定（國有獨資公司為有限責任公司的一種特殊形式），因此，個人獨資企業資本再多、人員再眾、規模再大，也只能是個人獨資企業，不能成為公司。由于個人獨資企業投資人是以個人財產對企業債務承擔無限責任，避免了一人公司股東濫用公司人格損害債權人利益的可能。

第四，該企業是設立在中國境內的一個市場經營實體，不包括個體攤販和無必要從業人員的個體工商戶。所謂“在中國境內設立”，是指在我國的國境和邊境內設立，排除了國境線外的外國和與港、澳、臺劃定邊界的港、澳、臺一方。所謂“經營實體”，是指具有一定規模的生產經營組織，含固定的生產經營場所和必要的生產經營條件以及必要的從業人員。這些條件的要求，將個人獨資企業與公民經登記取得營業執照從事工商業經營的個體工商戶區別開來。對于那些資金雄厚，頗具規模，已經擺脫了擺攤設點、流動銷售經營方式的個體工商戶，如果符合個人獨資企業條件的，應當允許他們轉為個人獨資企業。至于私營企業暫行條例中“雇工8人以上的營利性經濟組織為私營企業”的規定，沒有科學依據，個人獨資企業法沒有明確規定，因此雇工人數不能作為個人獨資企業的衡量標準，但“必要的從業人員”尚需有關機關作出解釋，以使司法實踐有可操作性。

二、個人獨資企業法的概念P67 廣義和狹義之分

第二節個人獨資企業的設立

一、設立條件

由于個人獨資企業投資人對企業債務承擔連帶責任的特點，因此，法律對于個人獨資企業的設立規定了較為寬松的條件。設立個人獨資企業應當具備的條件主要有：

第一，投資人為一個自然人。企業投資者是一個自然人，這是個人獨資企業區別于其他企業組織形式的顯著特征。投資設立企業的自然人不得為法律、法規禁止從事營利性活動的人，同時，限制行為能力人和無民事行為能力人不得作為投資人申請設立獨資企業。

例 如張某在某縣工商局工作，因業余時間無事可作，于是決定開一家小吃店，利用業余時間經營。工商局在收到張某提交的設立個人獨資企業的申請書、身份證明及生產經營場所使用證明等申請文件后，經審查后認為，張某為國家機關工作人員，不能從事營利性活動，因此，工商部門作出不予登記的決定。

第二，有合法的企業名稱。企業名稱是企業間相互區別的識別性標志。個人獨資企業由于要以其個人財產對企業債務承擔無限責任，《個人獨資企業法》規定企業的名稱應當與其責任形式及從事的營業相符合。因此，在個人獨資企業的名稱中不允許出現“有限”或“公司”字樣或與企業所從事的經營內容不一致的名稱。例如： 李某欲開一家經營嬰幼兒玩具的小店，向工商部門申請設立個人獨資企業，企業名稱定為“天使寶寶玩具公司”，并提交了設立申請書等法律規定的文件。工商局在經過審查后認為，該獨資企業的名稱為“天使寶寶玩具公司”與其責任形式不符，也不符合法律的規定，不予登記。

可見，設立獨資企業，起名也非常的重要。

第三，有投資人申報的出資。由于個人獨資企業經營和決策比較靈活，并且投資人、以其個人財產對企業的債務承擔無限責任，因此在設立時沒有規定最低的注冊資本限額。只要求個人獨資企業在設立時要申報創辦該企業的必要出資。所申報的出資是企業存在和發展的必備物質基礎。出資形式可以多樣化，可以用貨幣，也可以用實物、土地使用權、知識產權等財產出資。出資可以是個人財產，也可以是家庭共有財產。但是以家庭共有財產作為個為出資的，投資人應當在設立登記申請書上予以注明。

第四，有固定的生產經營場所和必要的生產經營條件。

第五、有必要的從業人員。

二、設立程序（P68一般了解）

三、個人獨資企業投資者的資格限制

（1）法律、行政法規禁止從事營利性活動的人，即限制國家公務人員經商辦企業，從中謀利。

（2）無民事行為能力或限制民事行為能力的人。

（3）對企業破產負有個人責任的企業的法定代表人或因違法經營被吊銷執照負有個責任的企業法定代表人、投資者及其它人員，自相關事實發生起未滿三年者。

（4）個人負債較多，未能及時清還者。

第三節個人獨資企業的管理

一、管理方式：個人獨資企業的投資人，可以自行管理企業事務，也可以委托或聘用其它具有民事行為能力的人負責企業的事務管理。

二、管理內容P71 三個方面內容（一般了解）

三、個人獨資企業的權利 P71（一般了解）

第四節 個人獨資企業的變更和轉讓

一、個人獨資企業的變更

個人獨資企業的變更登記，與其它企業的變更登記大同小異，注意時間，自作出變更決定之日起，15天內申請變更登記。

二、個人獨資企業的轉讓即投資人將企業整體出讓給他人的經營行為。其轉讓的具體規定，詳見P72—73 五條規定。

第五節 個人獨資企業的解散和清算

一、個人獨資企業的解散即個人獨資企業終止活動，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，無繼承人或繼承人決定放棄繼承；被吊銷營業執照以及法律、行政法規規定的其它情形，都可以使個人獨資企業解散。

二、個人獨資企業的清算

企業一旦解散，便涉及到清算問題。個人獨資企業解散，既可由投資人自行清算，也可由債權人申請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用；二是所欠稅款；三是其它債務。個企解散后，原投資人對其企業存續期間的債務仍承擔償還責任，但債權人在5年內未向債務人提出清償請求的，該責任歸于消滅。

案例分析

案例一：2006年2月，周某依照《個人獨資企業法》規定，投資60萬元設立了一家裝飾材料廠。同年8月份，該廠聘用的業務員胡某利用外出采購原材料的機會，將其經手的17萬元貨款借給某個體戶用于經營活動，胡某私下從該個體戶處接受利息(好處費)9000元。胡某的行為使得裝飾材料廠資金周轉困難，影響了正常的生產經營活動。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。周某遂向公安機關舉報。公安機關經過偵查后，以涉嫌犯公司、企業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：“我原以為占用企業貨款是民事糾紛，沒想到是犯罪行為。”

問：胡某的行為屬于民事糾紛還是犯罪行為？為什么？

答案：這是一起個人獨資企業的雇員侵害本企業的財產利益而被追究刑事責任的案件，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成受賄罪。按《刑法》規定，公司、企業的工作人員利用職務上的便利，索取他人財物或者非法收受他人財物，為他人謀取利益，數額較大的行為。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上的便利實施的；在客觀方面表現為利用職務上的便利，索取或者收受數額較大的財物，則構成受賄罪。本案中胡某的行為已觸犯《刑法》這一規定，因而構成受賄罪被予以逮捕。

二是胡某有行為還構成了挪用資金罪。該罪指公司、企業或者其他單位的工作人員，利用職務上的便利，挪用本單位資金歸個人使用或者借貸給他人、數額較大、超過三個月未還的，或者雖未超過三個月，但數額較大、進行營利活動的，或者進行非法活動的行為。胡某的行為無論出于何種動機均屬于挪用企業資金，則構成挪用資金罪。

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

第四篇：個人獨資企業法教案

經濟法概論教案

個人獨資企業法

教學目的要求（分掌握、熟悉、了解三個層次）：

掌握個人獨資企業的概念、設立的條件；熟悉個人獨資企業的出資及事務執行的有關規定；了解個人獨資企業的解散和清算

教學方式、手段、媒介：

結合經濟建設和改革實際采取案例教學導入,引導啟發式方法進行教學.利用多媒體課件,直觀形象演示個人獨資企業法的概念及原理及相互之間的關系.教學內容（注明：* 重點

# 難點

？疑點）：

個人獨資企業法

案例：小王認為，個體工商戶和個人獨資企業都是由自然人出資設立的，那么個體工商戶其實就是個人獨資企業。請分析小王的觀點是否正確。

一、個人獨資企業法概述

（一）個人獨資企業的概念和特征

個人獨資企業，是指依法在中國境內設立，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。

個人獨資企業具有以下法律特征：（1）企業的投資人為一個自然人：（2）企業的財產為投資人個人所有，即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：（3）企業須依法設立，即依照《中華人民共和國個人獨資企業法》規定的條件與程序設立；（4）投資人以其個人全部財產對企業似的債務承擔無限責任。

（二）個人獨資企業法的概念

個人獨資企業法是指調整在國家協調經濟運行過程中發生的關于個人獨資企業的各種經濟關系的法律規范的總稱。

個人獨資企業在中國數量眾多，而且符合社會主義市場經濟發展的需要。《中華人民共和國個人獨資企業法》（以下簡稱《個人獨資企業法》于1999年8月30第九屆全國人大常委會第十一次會議通過，并于2000年1月1日起施行。《個人獨資企業法》對于促進個人獨資企業規范經營、健康發展，吸納社會勞動力，創造社會財富，具有重要意義，應該依法鼓勵和正確引導個人獨資企業的發展。

二、個人獨資企業的設立、變更和解散

（一）個人獨資企業的設立

1、設立的條件

根據《個人獨資企業法》的規定，在中國境內設立個人獨資企業，必須具備下列條件：（1）投資人為一個自然人；（2）有合法的企業名稱；（3）有投資人申報的出資；（4）有固定的生產經營場所和必要的生產經營條件；（5）有必要的從業人員。

2、設立的程序

申請設立個人獨資企業，應當有投資人或者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。

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。

登記機關應在收到設立申請文件15日內，對符合《個人獨資企業法》規定條件的，予以登記，發給營業執照。個人獨資企業營業執照的簽發日期為個人獨資企業成立日期。

個人獨資企業設立分支機構，應由投資人或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。分支機構的民事責任以由設立該分支機構的個人獨資企業承擔。

（二）個人獨資企業的變更和解散

1、個人獨資企業的變更

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15日內依法向登記機關申請辦理變更登記。

2、個人獨資企業的解散

個人獨資企業有下列情形之一時，應當解散：（1）投資人決定解散；（2）投資人死亡或者宣告死亡，無繼承人或者繼承人決定放棄繼承；（3）被依法吊銷營業執照；（4）法律、行政法規規定的其他情形。

3、個人獨資企業的清算 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。投資人自行清算的，應當在清算前15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30日內，未接到通知的應當在公告之日起60日內，向投資人申報期債權。個人獨資企業解散后，原投資人對個人獨資企業存續期間的債務人應承擔償還責任。但債權人在5年內未向債務人提出償債請求的，該責任消滅。個人獨資企業解散的，財產應當按照下列順序清償：（1）所欠職工工資和社會保險費用；（2）所欠稅款；（3）其它債務。

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。清算結束后，投資人或者人民法院指定的清算人應當編制清算報告，并于15日內到登記機關辦理注銷登記。

【例2—3】李強為在校研究生，經濟上獨立于其家庭。在校期間李強就做起了修理計算機生意并注冊了個人企業，注冊資本1000元。后生意興隆，先后雇傭員工8人，但未給員工辦理社會保險。后因經營不善，負債3萬元。李強決定將企業自行解散。請分析：（1）李強設立的個人獨資企業負債，債權人是否可以要求李強的父母代為清償。（2）該個人獨資企業的注冊資本是否合法。（3）該個人獨資企業是否應給員工辦理社會保險。（4）李強將該獨資企業自行解散的行為是否有效。【解析】（1）由于李強在經濟上獨立于其家庭，應依法以李強個人財產對企業債務承擔無限責任，因此，債權人無權向起家庭求償。（2）《個人獨資企業法》規定，個人獨資企業應有投資人申報的出資，但沒有規定最低注冊資金，因此，該個人獨資企業的注冊資本合法。（3）該個人獨資企業應當按照《個人獨資企業法》的規定，為企業員工辦理社會保險。（4）李強解散個人獨資企業的行為符合《個人獨資企業法》的規定，行為有效。

三、個人獨資企業的事務管理及權利和義務

（一）個人獨資企業的事務管理 依照法律的規定，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。

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力范圍。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，不得有違反《個人獨資企業法》規定的10項行為。

（二）個人獨資企業的權利和義務

1、個人獨資企業的權利

國家依法保護個人獨資企業的財產和其他合法權益。個人獨資企業依法享有經營自主權，可以依法申請貸款，可以依法取得土地使用權，并享有法律、行政法規規定的其他權利。

2、個人獨資企業的義務

個人獨資企業在享有權利的同時必須履行以下義務：（1）從事經營活動必須遵守法律、行政法規，遵守城市信用原則，不得損害社會公共利益；（2）應當依法履行納稅義務；（3）應當依法設置會計賬簿，進行會計核算；（4）招用職工，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；（5）應當按照國家規定參加社會保險，為職工繳納社會保險費。

討論、思考題、作業 見作業冊

第五篇：個人獨資企業法案例

《中華人民共和國個人獨資企業法》案例

劉某是某高校的在職研究生，經濟上獨立于其家庭。2000年8月在工商行政管理機關注冊成立了一家主營信息咨詢的個人獨資企業，取名為“遠大信息咨詢有限公司”，注冊資本為人民幣一元。營業形勢看好，收益甚豐。于是后來黃某與劉某協議參加該個人獨資企業的投資經營，并注入投資5萬元人民幣。經營過程中先后共聘用工作人員10名，對此劉某認為自己開辦的是私人企業，并不需要為職工辦理社會保險，因此沒有給職工繳納社會保險費也沒有與職工簽訂勞動合同。后來該獨資企業經營不善導致負債10萬元。劉某決定于2001年10月自行解散企業，但因為企業財產不足清償而被債權人、企業職工訴諸人民法院。法院審理后認為劉某與黃某形成事實上的合伙關系，判決責令劉、黃補充辦理職工的社會保險并繳納保險費，由劉某與黃某對該企業的債務承擔無限連帶責任。

點評：

本案涉及到《個人獨資企業法》(2000年1月1日施行)的適用問題。我們主要從研習該法的角度來進行分析作以下評斷：

(1)、該企業的設立是否合法。根據我國《個人獨資企業法》第二條、第十條的規定，自然人可以單獨投資設立個人獨資企業，設立時法律僅要求投資人申報出資額和出資方式但并不要求須繳納最低注冊資本金。因此劉某單獨以一元人民幣經法定工商登記程序投資設立個人獨資企業的做法，符合法律規定。但根據第十一條的規定，“個人獨資企業的名稱應與其責任形式相符合”，而個人獨資企業為投資人個人負無限責任，因此劉某將其取名為“遠大信息咨詢有限公司”違反法律規定，應予與糾正。

2)、劉某允許另一公司參加投資，共同經營的行為是否合法。根據《個人獨資企業法》第二條、第八條、第十五條的規定，個人獨資企業須為一個自然人單獨投資設立，企業存續期間登記事項發生變更時應當在作出變更決定之日起十五日內申請辦理變更登記。因此，劉某如允許他人參加投資經營，必須依法辦理變更登記，并改變為其他性質的企業，因為此時已經不符合個人獨資企業的法定條件了

(3)、該企業是否應當與職工簽訂勞動合同并為其辦理社會保險。根據我國的社會保障方面的立法規定、《勞動法》的相關規定，該企業不與職工簽訂勞動合同不為職工辦理社會保險的做法違反法律的強制性規定。《個人獨資企業法》第二十二條、第二十三條的對此也作出了規定：“個人獨資企業招用職工的，應當依法與職工簽訂勞動合同”，并“按照國家規定參加社會保險，為職工繳納社會保險費”。因此劉某的理由不成立。

(4)、該企業的債權人在劉某不能清償債務時能否向劉某的家庭求償。根據《個人獨資企業法》

第二條、第十八條的規定，劉某經濟上獨立于其家庭，且法律規定只有投資人在申請設立個人獨資企業進行登記時明確以其家庭共有財產作為個人出資的，才可以依法由家庭共有財產對企業債務承擔無限責任，因此債權人不能向劉某的家庭求償，而應當是由劉某個人負無限責任。

(5)、劉某決定自行解散企業的做法是否合法。根據《個人獨資企業法》第二十六條第(一)的規定，劉某作為該企業的投資人，有權決定自行解散個人獨資企業，因此劉某的做法并不違法。

(6)、就本案而言，由于黃某后來加入投資經營，因此該個人獨資企業事實上已轉變為公民之間的合伙關系，由此，法律責任也應當由合伙人劉某、黃某承擔。人民法院的判決是正確的。