Individual Proprietorship Enterprises Law of the People's Republic of China
中华人民共和国个人独资企业法
(Adopted at the 11th Meeting of the Standing Committee of the Ninth National People's Congress on August 30, 1999 and promulgated by Order No. 20 of the President of the People’s Republic of China on August 30, 1999)
（1999年8月30日第九届全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二十号公布 自2000年1月1日起施行）
Contents
目录
Chapter I General Provisions
第一章 总则
Chapter II Establishment of Individual Proprietorship Enterprises
第二章 个人独资企业的设立
Chapter III Investors and Business Management of Individual Proprietorship Enterprises
第三章 个人独资企业的投资人及事务管理
Chapter IV Dissolution and Liquidation of Individual Proprietorship Enterprises
第四章 个人独资企业的解散和清算
Chapter V Legal Responsibilities
第五章 法律责任
Chapter VI Supplementary Provisions
第六章 附 则
Chapter I General Provisions
第一章 总 则
Article 1 This Law is enacted in accordance with the Constitution with a view to regulating activities of individual proprietorship enterprises, protecting the legitimate rights and interests of investors and creditors of individual proprietorship enterprises, maintaining the socio-economic order and promoting the development of the socialist market economy in China.
第一条 为了规范个人独资企业的行为，保护个人独资企业投资人和债权人的合法权益，维护社会经济秩序，促进社会主义市场经济的发展，根据宪法，制定本法。
Article 2 The individual proprietorship enterprise referred to by this Law means a business entity which, in accordance with this Law, is established within China and invested in by one natural person and the property of which is personally owned by the investor who shall assume unlimited liabilities for the debts of the enterprise with his own property.
第二条 本法所称个人独资企业，是指依照本法在中国境内设立，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营实体。
Article 3 The domicile of an individual proprietorship enterprise shall be the place where its major business office is located.
第三条 个人独资企业以其主要办事机构所在地为住所。
Article 4 Individual proprietorship enterprises must abide by law and administrative regulations in their business operations, comply with the principle of honest and good-faith, and may not harm public interests.
第四条 个人独资企业从事经营活动必须遵守法律、行政法规，遵守诚实信用原则，不得损害社会公共利益。
Individual proprietorship enterprises shall fulfill the obligation of tax payment according to law.
个人独资企业应当依法履行纳税义务。
Article 5 The State shall protect the property and other legitimate rights and interests of individual proprietorship enterprises according to law.
第五条 国家依法保护个人独资企业的财产和其他合法权益。
Article 6 Individual proprietorship enterprises shall employ personnel according to law. The legitimate rights and interests of the employees of individual proprietorship enterprises shall be protected by law.
第六条 个人独资企业应当依法招用职工。职工的合法权益受法律保护。
Employees of individual proprietorship enterprises shall establish their trade unions according to law which shall display their activities according to law.
个人独资企业职工依法建立工会，工会依法开展活动。
Article 7 The members of the Chinese Communist Party among the employees of individual proprietorship enterprises shall conduct their activities in accordance with the Constitution of the Chinese Communist Party.
第七条 在个人独资企业中的中国共产党党员依照中国共产党章程进行活动。
Chapter II Establishment of Individual Proprietorship Enterprises
第二章 个人独资企业的设立
Article 8 In establishing an individual proprietorship enterprise, the following requirements shall met:
第八条 设立个人独资企业应当具备下列条件：
(1) the investor being one natural person;
（一）投资人为一个自然人；
(2) having a legal enterprise name;
（二）有合法的企业名称；
(3) having a capital to contributed by the investor;
（三）有投资人申报的出资；
(4) having a fix place for its production and business operation with necessary conditions therefor; and
（四）有固定的生产经营场所和必要的生产经营条件；
(5) having necessary personnel.
（五）有必要的从业人员。
Article 9 In applying for the establishment of an individual proprietorship enterprise, the investor or his entrusted agent shall submit to the registration authority of the locality where the individual proprietorship enterprise is to be situated such documents as a formal application for the establishment of the individual proprietorship enterprise, a document certifying the investor's status and a document permitting the use of production and business operation. Where the application for the establishment of an individual proprietorship enterprise is entrusted to an agent, the agent shall produce the power of attorney issued by the investor and a document certifying his legitimacy as an agent.
第九条 申请设立个人独资企业，应当由投资人或者其委托的代理人向个人独资企业所在地的登记机关提交设立申请书、投资人身份证明、生产经营场所使用证明等文件。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的合法证明。
Individual proprietorship enterprises may not engage in any business prohibited by law or administrative regulations. For the establishment of an individual proprietorship enterprise the business of which is subject to approval by a competent authority according to law or administrative regulations, the document of approval issued by the competent authority shall be submitted when applying for the establishment.
个人独资企业不得从事法律、行政法规禁止经营的业务；从事法律、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。
Article 10 The application for the establishment of an individual proprietorship enterprise shall specify the following particulars:
第十条 个人独资企业设立申请书应当载明下列事项：
(1) the name and domicile of the individual proprietorship enterprise;
（一）企业的名称和住所；
(2) the name and domicile of the investor;
（二）投资人的姓名和居所；
(3) the amount of capital to be contributed by the investor and the mode of capital contributor; and
（三）投资人的出资额和出资方式；
(4) the scope of business of the individual proprietorship enterprise.
（四）经营范围。
Article 11 The name of an individual proprietorship enterprise shall be consistent with the form of its liabilities and the business it will undertake.
第十一条 个人独资企业的名称应当与其责任形式及从事的营业相符合。
Article 12 The registration authority shall, within 15 days counted from the date of receiving a written application for the establishment of an individual proprietorship enterprise, permits the registration where the requirements defined by this Law are met and grant to the applicant a business license or shall deny the registration where the requirements defined by this Law are not met and give the applicant a written reply to state the reasons therefor.
第十二条 登记机关应当在收到设立申请文件之日起十五日内，对符合本法规定条件的，予以登记，发给营业执照；对不符合本法规定条件的，不予登记，并应当给予书面答复，说明理由。
Article 13 The date of issuance of the business licence to an individual proprietorship enterprise shall be the date of its establishment.
第十三条 个人独资企业的营业执照的签发日期，为个人独资企业成立日期。
The investor of an individual proprietorship enterprise may not conduct any business under the name of the enterprise before obtaining the business license for the enterprise.
在领取个人独资企业营业执照前，投资人不得以个人独资企业名义从事经营活动。
Article 14 Where an individual proprietorship enterprise plans to establish a branch, its investor or his entrusted agent shall apply for the registration to a competent registration authority in the locality where the branch is to be established, and shall obtain a business licence for the branch.
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托的代理人向分支机构所在地的登记机关申请登记，领取营业执照。
After the establishment of a branch is approved and registered, its registration shall be reported for the record to the original registration authority of the individual proprietorship enterprise to which the branch is affiliated.
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。
The civil liabilities of a branch shall be assumed by the individual proprietorship enterprise that has established it.
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。
Article 15 Where a registered matter of an individual proprietorship enterprise is to be changed in the period of its continued existence, a registration change shall be applied for to the relevant registration authority according to law within 15 days counted from the date of decision on the change.
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。
Chapter III Investors and Business Management of Individual Proprietorship Enterprises
第三章 个人独资企业的投资人及事务管理
Article 16 Whoever is prohibited by law or administrative regulations from operating profit-making business, may not apply for the establishment of an individual proprietorship enterprise in the capacity of an investor.
第十六条 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。
Article 17 The investor of an individual proprietorship enterprise enjoys the ownership of the property of the enterprise according to law, and the relevant rights may be transferred or inherited according to law.
第十七条 个人独资企业投资人对本企业的财产依法享有所有权，其有关权利可以依法进行转让或继承。
Article 18 The investor of an individual proprietorship enterprise who, while applying for registering the establishment of the enterprise, clearly indicates that the common property of his family is the capital contributed shall assume unlimited liabilities for the debts of the enterprise with the common property of his family according to law.
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承担无限责任。
Article 19 The investor of an individual proprietorship may manage the enterprise business by himself, or may commission or employ any other person with civil capacity to take charge of the management of the enterprise business.
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力的人负责企业的事务管理。
Where the investor of an individual proprietorship enterprise commissions or employs another person to manage the enterprise business, he shall conclude with the person commissioned or employed a written contract to specify the business commissioned and the scope of authorization.
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。
The person commissioned or employed shall fulfill the obligation of honesty, good-faith and diligence, and shall manage the business of the relevant individual proprietorship enterprise in accordance with the contract signed with its investor.
受托人或者被聘用的人员应当履行诚信、勤勉义务，按照与投资人签订的合同负责个人独资企业的事务管理。
The restriction put by the investor of an individual proprietorship enterprise on the power of the person commissioned or employed may not oppose a bona fide party.
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。
Article 20 Any person commissioned or employed by the investor of an individual proprietorship enterprise to manage the enterprise business may not commit any of the following acts:
第二十条 投资人委托或者聘用的管理个人独资企业事务的人员不得有下列行为：
(1) to seek or take bribes by taking advantage of his position;
（一）利用职务上的便利，索取或者收受贿赂；
(2) to embezzle enterprise property by taking advantage of his position or work;
（二）利用职务或者工作上的便利侵占企业财产；
(3) to misappropriate enterprise funds for personal use, or to lend such funds to other persons;
（三）挪用企业的资金归个人使用或者借贷给他人；
(4) to open a bank account for depositing enterprise funds in his own name or in any others name without authorization;
（四）擅自将企业资金以个人名义或者以他人名义开立帐户储存；
(5) to provide guarantee with enterprise property without authorization;
（五）擅自以企业财产提供担保；
(6) to undertake a business that competes with the enterprise without consent of the investor;
（六）未经投资人同意，从事与本企业相竞争的业务；
(7) to conclude a contract or to trade with the enterprise itself without consent of the investor;
（七）未经投资人同意，同本企业订立合同或者进行交易；
(8) to transfer the trademark or other intellectual property rights of the enterprise to others for their use without consent of the investor;
（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；
(9) to divulge business secret of the enterprise; or
（九）泄露本企业的商业秘密；
(10) any other acts prohibited by law or administrative regulations.
（十）法律、行政法规禁止的其他行为。
Article 21 Individual proprietorship enterprises shall establish their account books and practice accounting according to law.
第二十一条 个人独资企业应当依法设置会计帐簿，进行会计核算。
Article 22 Where individual proprietorship enterprises employ workers, they shall conclude labour contracts with the workers according to law, ensure their labour safety, and pay them salaries on time and in full.
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，按时、足额发放职工工资。
Article 23 Individual proprietorship enterprises shall, in accordance with relevant regulations of the State, participate in social insurance programs and pay social insurance premiums for their employees.
第二十三条 个人独资企业应当按照国家规定参加社会保险，为职工缴纳社会保险费。
Article 24 Individual proprietorship enterprises may apply for loans and obtain the right to use land according to law and enjoy other rights defined by law and administrative regulations.
第二十四条 个人独资企业可以依法申请贷款、取得土地使用权，并享有法律、行政法规规定的其他权利。
Article 25 No institutions or individuals may force individual proprietorship enterprises to provide financial resources, material resources or manpower by any means in violation of law or administrative regulations. Individual proprietorship enterprises have the right to reject any acts meant to force them to provide financial resources, material resources or manpower in violation of law.
第二十五条 任何单位和个人不得违反法律、行政法规的规定，以任何方式强制个人独资企业提供财力、物力、人力；对于违法强制提供财力、物力、人力的行为，个人独资企业有权拒绝。
Chapter IV Dissolution and Liquidation of Individual Proprietorship Enterprises
第四章 个人独资企业的解散和清算
Article 26 An individual proprietorship enterprise shall be dissolved in any of the following circumstances:
第二十六条 个人独资企业有下列情形之一时，应当解散；
(1) the decision of the investor to dissolve the enterprise;
（一）投资人决定解散；
(2) the death of the investor or the announcement of his death without an heir or with the decision of his heir to waive the right to inheritance;
（二）投资人死亡或者被宣告死亡，无继承人或者继承人决定放弃继承；
(3) revocation of its business license according to law; or
（三）被依法吊销营业执照；
(4) other circumstances as defined by law or administrative regulations.
（四）法律、行政法规规定的其他情形。
Article 27 When an individual proprietorship enterprise is dissolved, its liquidation shall be done either by the investor himself or by a liquidator designated by a People's Court at the request of its creditors.
第二十七条 个人独资企业解散，由投资人自行清算或者由债权人申请人民法院指定清算人进行清算。
Where the liquidation is done by he investor himself, he shall notify the creditors in writing 15 days before the liquidation. If it is impossible to notify the creditors, he shall make a public announcement. The creditors shall declare their claims within 30 days counted from the date of receiving the notification, or within 60 days counted from the date of the public announcement in the absence of a notification.
投资人自行清算的，应当在清算前十五日内书面通知债权人，无法通知的，应当予以公告。债权人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。
Article 28 After an individual proprietorship enterprise is dissolved, its original investor shall still be liable to pay the debts of the enterprise incurred during the period of its continued existence. However, where creditors do not claim the refund by the debtor within a period of five years, such liabilities shall vanish.
第二十八条 个人独资企业解散后，原投资人对个人独资企业存续期间的债务仍应承担偿还责任，但债权人在五年内未向债务人提出偿债请求的，该责任消灭。
Article 29 After the dissolution of an individual proprietorship enterprise, its property shall be liquidated in the following order:
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：
(1) the salaries and the social insurance premiums owed to its employees;
（一）所欠职工工资和社会保险费用；
(2) the taxes due; and
（二）所欠税款；
(3) other debts.
（三）其他债务。
Article 30 In the period of its liquidation, the individual proprietorship enterprise may not operate any business irrelevant to the purpose of liquidation. Before its property is liquidated in accordance with the preceding Article, the investor may not transfer or hide his property.
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。
Article 31 Where the property of an individual proprietorship enterprise is insufficient for the liquidation, the investor shall pay off the debts with his other property.
第三十一条 个人独资企业财产不足以清偿债务的，投资人应当以其个人的其他财产予以清偿。
Article 32 After the liquidation of an individual proprietorship enterprise is ended, the investor or the liquidator designated by a People's Court shall work out a liquidation report and have its registration cancelled by registration authority within a period of 15 days.
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。
Chapter V Legal Responsibilities
第五章 法律责任
Article 33 In case of a violation of the provisions of this Law by submitting false documents or taking other fraudulent means to obtain the registration of an individual proprietorship enterprise, due correction shall be ordered, and a fine of not more than 5,000 yuan shall be imposed; and the business license shall be concurrently revoked if the case is serious.
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。
Article 34 In case of a violation of the provision of this Law by giving a name inconsistent with the name registered at the competent registration authority, a correction shall be ordered within a prescribed period of time, and a fine of not more than 2,000 yuan shall be imposed.
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。
Article 35 In case of altering , leasing or transferring the business of an individual proprietorship enterprise, correction shall be ordered, the illegal gains shall be confiscated, and a fine of not more than 3,000 yuan shall be imposed; and the business license shall be revoked if the case is serious.
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。
In case of forgery of a business license, the suspension of the business operation shall be ordered, the illegal gains shall be confiscated, and a fine of not more than 5,000 yuan shall be imposed ; and criminal responsibility shall be investigated according to law if the case constitutes a crime.
伪造营业执照的，责令停业，没收违法所得，处以五千元以下的罚款。构成犯罪的，依法追究刑事责任。
Article 36 Where an individual proprietorship enterprise fails to start its business operation over six months following its establishment without justification, or suspends its business operation by itself over six months after its opening, its business license shall be revoked.
第三十六条 个人独资企业成立后无正当理由超过六个月未开业的，或者开业后自行停业连续六个月以上的，吊销营业执照。
Article 37 In case of a violation of the provisions of this Law by operating business in the name of an individual proprietorship enterprise without obtaining a business license, suspension of the business operation shall be ordered and a fine of not more than 3.000 yuan shall be imposed.
第三十七条 违反本法规定，未领取营业执照，以个人独资企业名义从事经营活动的，责令停止经营活动，处以三千元以下的罚款。
In case of failure to apply for a registration change about the change in registered matters of an individual proprietorship enterprise, due registration change within a prescribed period of time shall be ordered; in case of failure to apply for the registration change within the prescribed period of time, a fine of not more than 2,000 yuan shall be imposed.
个人独资企业登记事项发生变更时，未按本法规定办理有关变更登记的，责令限期办理变更登记；逾期不办理的，处以二千元以下的罚款。
Article 38 Where any person commissioned or employed by an investor to manage his individual proprietorship enterprise breaks the contract concluded by the two parties causing thus damage to the investor, the person shall assume the civil liability for damage.
第三十八条 投资人委托或者聘用的人员管理个人独资企业事务时违反双方订立的合同，给投资人造成损害的，承担民事赔偿责任。
Article 39 Any individual proprietorship enterprise that, in violation of the provisions of this Law, infringes upon legitimate rights and interests of its employees, fails to ensure the labour safety for its employees or fails to pay their social insurance premiums shall be punished in accordance with the law or the relevant administrative regulations, and the liability therefor shall be investigated.
第三十九条 个人独资企业违反本法规定，侵犯职工合法权益，未保障职工劳动安全，不缴纳社会保险费用的，按照有关法律、行政法规予以处罚，并追究有关责任人员的责任。
Article 40 When a person commissioned or employed by an investor violates the provisions of Article 20 of this Law, if the case is embezzlement of enterprises property or infringement of enterprise property rights or interests, the return of the property embezzled shall be ordered; if the case involves illegal gains, the illegal gains shall be confiscated; and if the case constitutes a crime, criminal responsibility shall be investigated according to law.
第四十条 投资人委托或者聘用的人员违反本法第二十条规定，侵犯个人独资企业财产权益的，责令退还侵占的财产；给企业造成损失的，依法承担赔偿责任；有违法所得的，没收违法所得；构成犯罪的，依法追究刑事责任。
Article 41 Any violation of law or administrative regulations by individual proprietorship enterprises to provide financial resources, material resources or manpower shall be punished in accordance with the relevant law or administrative regulations, and the liability of the persons responsible therefor shall be investigated.
第四十一条 违反法律、行政法规的规定强制个人独资企业提供财力、物力、人力的，按照有关法律、行政法规予以处罚，并追究有关责任人员的责任。
Article 42 Where an individual proprietorship enterprise and its investor hide or transfer property before or during the period of liquidation to evade liabilities, the property hidden or transferred shall be retrieved according to law, and punishment shall be given in accordance with the relevant regulations; if the case constitutes a crime, criminal responsibility shall be investigated according to law.
第四十二条 个人独资企业及其投资人在清算前或清算期间隐匿或转移财产，逃避债务的，依法追回其财产，并按照有关规定予以处罚；构成犯罪的，依法追究刑事责任。
Article 43 When an investor violates the provisions of this Law and thus holds civil liability for damage and has to pay fines or forfeits as well, if his property is insufficient to cover the payment, or if he has been sentenced to the confiscation of his property, he shall meet the civil liability for damage first.
第四十三条 投资人违反本法规定，应当承担民事赔偿责任和缴纳罚款、罚金，其财产不足以支付的，或者被判处没收财产的，应当先承担民事赔偿责任。
Article 44 Where a registration authority permits the registration of an individual proprietorship enterprise that does not meet the registration requirements defined by this Law, or denies the registration of an individual proprietorship enterprise that meets the registration requirements defined by this Law, the person directly responsible therefor shall be given administrative punishment according to law; if the case constitutes a crime, criminal responsibility shall be investigated according to law.
第四十四条 登记机关对不符合本法规定条件的个人独资企业予以登记，或者对符合本法规定条件的企业不予登记的，对直接责任人员依法给予行政处分；构成犯罪的，依法追究刑事责任。
Article 45 Where the person in charge of a department superior to a registration authority forcibly orders the interested registration authority to permit the registration of an individual proprietorship enterprise that does not meet the registration requirements defined by this Law, or forcibly orders it to deny the registration of an individual proprietorship that meets the registration requirements defined by this Law, or covers up its unlawful registration acts, the person directly responsible therefor shall be given administrative punishment according to law; and if the case constitutes a crime, criminal responsibility shall be investigated according to law.
第四十五条 登记机关的上级部门的有关主管人员强令登记机关对不符合本法规定条件的企业予以登记，或者对符合本法规定条件的企业不予登记的，或者对登记机关的违法登记行为进行包庇的，对直接责任人员依法给予行政处分；构成犯罪的，依法追究刑事责任。
Article 46 Where a registration authority denies the registration of an application that meets the legal requirements or fails to give a reply beyond the legally prescribed time limit, the party concerned may apply for an administrative reconsideration or file an administrative lawsuit in accordance with the law.
第四十六条 登记机关对符合法定条件的申请不予登记或者超过法定时限不予答复的，当事人可依法申请行政复议或提起行政诉讼。
Chapter VI Supplementary Provisions
第六章 附则
Article 47 This Law shall not apply to the foreign-capital enterprises in China.
第四十七条 外商独资企业不适用本法。
Article 48 This Law shall go into effect as of January 1, 2000.
第四十八条 本法自２０００年１月１日起施行。