中华人民共和国合伙企业法修订 中英双语逐条对照版Word下载.docx

1、本法所称合伙企业，是指自然人、法人和其他组织依照本法在中国境内设立的普通合伙企业和有限合伙企业。Article 2 For the purposes of this Law, “partnerships” refer to both general partnerships and limited liability partnerships, both of which are established according to this Law by natural persons, legal persons or other organizations within the territ

2、ory of China.普通合伙企业由普通合伙人组成，合伙人对合伙企业债务承担无限连带责任。本法对普通合伙人承担责任的形式有特别规定的，从其规定。A general partnership is composed of general partners who bear unlimited joint and several liability for the debts of the partnership. Where there are special provisions in this Law on the forms of liability borne by general p

3、artners, those provisions shall prevail.有限合伙企业由普通合伙人和有限合伙人组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。A limited liability partnership is composed of general partners and limited partners, with the former bearing unlimited joint and several liability for the debts of the partnership and the la

4、tter bearing liability for such debts respectively within the limits of the capital contributions subscribed for.第三条国有独资公司、国有企业、上市公司以及公益性的事业单位、社会团体不得成为普通合伙人。Article 3 A wholly State-owned company, a State-owned enterprise, a listed company, or a public welfare undertaking or public organization shal

5、l not become a general partner.第四条合伙协议依法由全体合伙人协商一致、以书面形式订立。Article 4 A partnership agreement shall be lawfully concluded, in written form, on the basis of agreement reached by all the partners through consultation.第五条订立合伙协议、设立合伙企业，应当遵循自愿、平等、公平、诚实信用原则。Article 5 The principles of free will, equality,

6、fairness and good faith shall be observed in concluding a partnership agreement and establishing a partnership.第六条合伙企业的生产经营所得和其他所得，按照国家有关税收规定，由合伙人分别缴纳所得税。Article 6 The partners of a partnership shall, according to the tax regulations of the State, respectively pay taxes on the partnerships incomes d

7、erived from production, business operation and other sources.第七条合伙企业及其合伙人必须遵守法律、行政法规，遵守社会公德、商业道德，承担社会责任。Article 7 A partnership and its partners shall abide by laws and administrative regulations, observe social and business ethics and shoulder social responsibility.第八条合伙企业及其合伙人的合法财产及其权益受法律保护。Articl

8、e 8 The lawful property and rights and interests of a partnership and the partners therein shall be protected by law.第九条申请设立合伙企业，应当向企业登记机关提交登记申请书、合伙协议书、合伙人身份证明等文件。Article 9 For the application for establishment of a partnership, such documents as a written application for registration, a partnership

9、 agreement and the identity papers of the partners shall be submitted to the enterprise registration authority.合伙企业的经营范围中有属于法律、行政法规规定在登记前须经批准的项目的，该项经营业务应当依法经过批准，并在登记时提交批准文件。Where within the business scope of a partnership there is any item for which approval is required prior to registration of the

10、partnership, as provided for by laws or administrative regulations, such approval shall be obtained according to law and the approval document shall be submitted when applying for registration.第十条申请人提交的登记申请材料齐全、符合法定形式，企业登记机关能够当场登记的，应予当场登记，发给营业执照。Article 10 Where the application materials submitted f

11、or registration by an applicant are complete and conform to the statutory form, the enterprise registration authority shall, if it can, grant the registration on the spot and issue a business license.除前款规定情形外，企业登记机关应当自受理申请之日起二十日内，作出是否登记的决定。予以登记的，发给营业执照；不予登记的，应当给予书面答复，并说明理由。In the absence of what is

12、prescribed in the preceding paragraph, the enterprise registration authority shall, within 20 days from the date it receives an application for registration, decide whether or not to grant registration. If it decides to grant registration, it shall issue a business license; otherwise, it shall give

13、a written reply and state the reasons.第十一条合伙企业的营业执照签发日期，为合伙企业成立日期。Article 11 The date of issuance of the business license to a partnership shall be the date of establishment of the partnership.合伙企业领取营业执照前，合伙人不得以合伙企业名义从事合伙业务。Before a partnership obtains the business license, no partner therein shall

14、engage in any partnership activities in the name of the partnership.第十二条合伙企业设立分支机构，应当向分支机构所在地的企业登记机关申请登记，领取营业执照。Article 12 Where a partnership intends to set up a branch, it shall apply for registration to the enterprise registration authority at the place where the branch is to be located, in order

15、 to obtain a business license.第十三条合伙企业登记事项发生变更的，执行合伙事务的合伙人应当自作出变更决定或者发生变更事由之日起十五日内，向企业登记机关申请办理变更登记。Article 13 Where a registered item of a partnership needs to be altered, the managing partner shall, within 15 days from the date a decision on alteration is made or the cause for alteration arises, ap

16、ply to the enterprise registration authority for registration of alteration.第二章 普通合伙企业Chapter II General Partnerships第一节 合伙企业设立Section 1 Establishment of a Partnership第十四条设立合伙企业，应当具备下列条件：Article 14 For establishment of a partnership, the following conditions shall be met:（一）有二个以上合伙人。合伙人为自然人的，应当具有完全民

17、事行为能力；（1） having two or more partners. If a partner is a natural person, he shall have full capacity for civil conduct;（二）有书面合伙协议；（2） having a written partnership agreement;（三）有合伙人认缴或者实际缴付的出资；（3） having capital subscribed for or actually contributed by partners;（四）有合伙企业的名称和生产经营场所；（4） having a name f

18、or the partnership as well as production and business premises; and（五）法律、行政法规规定的其他条件。（5） other conditions provided for by laws and administrative regulations.第十五条合伙企业名称中应当标明“普通合伙”字样。Article 15 The words “general partnership” shall be clearly indicated in the name of a partnership.第十六条合伙人可以用货币、实物、知识产

19、权、土地使用权或者其他财产权利出资，也可以用劳务出资。Article 16 A partner may make capital contributions in cash or in kind, or in the form of intellectual property rights, land-use right or other property rights, or labor services.合伙人以实物、知识产权、土地使用权或者其他财产权利出资，需要评估作价的，可以由全体合伙人协商确定，也可以由全体合伙人委托法定评估机构评估。Where a partner makes cap

20、ital contributions in kind or in the form of intellectual property rights, land-use right or other property rights, the value of which needs to be assessed, the value may be determined by all the partners through consultation, or be assessed by a statutory assessment institution authorized by all th

21、e partners.合伙人以劳务出资的，其评估办法由全体合伙人协商确定，并在合伙协议中载明。Where a partner makes capital contributions in the form of labor services, the method of assessment shall be determined by all the partners through consultation and be clearly stated in the partnership agreement.第十七条合伙人应当按照合伙协议约定的出资方式、数额和缴付期限，履行出资义务。Art

22、icle 17 A partner shall fulfill the obligation of capital contributions in compliance with the form, amount and time limit for contribution, as are specified in the partnership agreement.以非货币财产出资的，依照法律、行政法规的规定，需要办理财产权转移手续的，应当依法办理。Where capital contributions are made with non-monetary property and, a

23、ccording to the provisions of laws or administrative regulations, formalities for transfer of the said property need to be completed, such formalities shall be completed according to law.第十八条合伙协议应当载明下列事项：Article 18 In a partnership agreement, the following items shall be stated clearly:（一）合伙企业的名称和主要

24、经营场所的地点；（1） the name of the partnership and the location of its principal premises for business;（二）合伙目的和合伙经营范围；（2） the objectives of partnership and the scope of business of the partnership;（三）合伙人的姓名或者名称、住所；（3） the names or titles, and domiciles of the partners;（四）合伙人的出资方式、数额和缴付期限；（4） the form, amou

25、nt and time limit for capital contributions to be made by the partners;（五）利润分配、亏损分担方式；（5） the way of distributing profits and sharing losses;（六）合伙事务的执行；（6） the management of partnership affairs;（七）入伙与退伙；（7） the entering into and retiring from the partnership;（八）争议解决办法；（8） the method of dispute settl

26、ement;（九）合伙企业的解散与清算；（9） the dissolution and liquidation of the partnership;（十）违约责任。（10） the liability for breech of agreement.第十九条合伙协议经全体合伙人签名、盖章后生效。合伙人按照合伙协议享有权利，履行义务。Article 19 A partnership agreement shall become effective after all the partners have signed or affixed their seals to it. A partner

27、 shall enjoy rights and undertake liabilities in accordance with the partnership agreement.修改或者补充合伙协议，应当经全体合伙人一致同意；但是，合伙协议另有约定的除外。Amendment and supplement to the partnership agreement shall be subject to agreement reached by all the partners, unless otherwise stipulated in the partnership agreement.

28、合伙协议未约定或者约定不明确的事项，由合伙人协商决定；协商不成的，依照本法和其他有关法律、行政法规的规定处理。For a matter which is not included in the partnership agreement or which is not clearly stated in the agreement, it shall be decided on by the partners through consultation; where consultation fails, it shall be handled according to the provisio

29、ns of this Law and of other laws or administrative regulations.第二节 合伙企业财产Section 2 Property of a Partnership第二十条合伙人的出资、以合伙企业名义取得的收益和依法取得的其他财产，均为合伙企业的财产。Article 20 All the capital contributions made by the partners, the incomes derived, and other property lawfully obtained, in the name of the partnership constitute the property of the partnership.第二十一条合伙人在合伙企业清算前，不得请求分割合伙企业的财产；但是，本法另有规定的除外。Article 21 Prior to liquidation of a partnership, no partner may request to divide the property of the partnership, unl