合伙企业法中英逐条对照版

1、LZaW Of the PeOPIe, s RePUbIiC Of China On PartnerShiPS笫一章总 则ChaPter I General PrOViSiOnS第一条 为了规合伙企业的行为，保护合伙企业及其合伙人、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，制定本法。ArtiCIe 1 ThiS LaW is enacted in Order to regulate the behavior Of PartnerShips, to PrOteCt the IaWfUI rights and interests Of PartnerShiPS and th

2、e Partners and CreditOrS therein, to maintain SOCiaI and economic order, and to PrOmOte the development Of the SOCialiSt market economy.第二条 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设立的普通合 伙企业和有限合伙企业。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。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

3、认缴的出资额为限对合伙企业债务承担责任。ArtiCIe 2 FOr the PUrPOSeS Of this Law, "partnerships” refer to both general PartnerShiPS and 1imited 1iabiIity PartnerShips, both Of WhiCh are estab1ished according to this LaW by natural PerSOns, IegaI PerSOnS Or Other OrganiZatiOnS Within the territory Of China general Pa

4、rtnerShiP is COmPOSeCl Of general PartnerS WhO bear UnIimited JOint and SeVeral IiabiIity for the debts Of the PartnerShiP Where there are SPeCiaI PrOViSiOnS in this LaW On the forms Of 1iabi1ity borne by general partners, those PrOViSiOnS Shal1 PreVai L 1imited 1iability PartnerShiP is COmPOSed Of

5、general PartnerS and 1imited partners. With the former bearing UnI imited joint and SeVeraI 1 lability for the debts Of the Partnership and the Iatter bearing IiabiIity for SUeh debts respectively Within the IimitS Of the CaPitaI 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

6、伙人。Article 3 WhOlly State-OWned COmPanyt a State-OWned enterprise, a IiSteCl COmPanyt Or a PUbliC WeIfare Undertaking Or PUbIiC OrganiZatiOn ShalI 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。ArtiCIe 4 A PartnerShiP agreement Shal 1 be IaWfUlIy COnClUdedt in Written form, On the basis Of

7、 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, fairness and good faith ShaIl 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

8、。Art icle 6 The PartnerS Of a PartnerShiP shall, according to the tax regulations Of the State, respectively Pay taxes On the Partnership* S inCOmeS derived 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。ArtiCIe 7 A PartnerShiP and its PartnerS Shal

9、I abide by IaWS and administrative regulati Ons, ObSerVe SOCial and bus in ess ethics and ShOUlder SOCiaI 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。ArtiCIe 8 The IaWfUI PrOPerty and rights and interests Of a PartnerShiP and the PartnerS therein ShalI be PrOteCted by IaW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、

10、合伙协议书、合伙人明 等文件。合伙企业的经营围中有属于法律、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。Article 9 FOr the applicatiOn for establishment Of a PartnerShiPt SUCh documents as a Written applicati On for regi strati on. a PartnerShiP agreement and the identity PaPerS Of the PartnerS ShalI be SUbmitted to the enterp

11、rise registration authorityWhere Withi n the bus in ess SCOPe Of a PartnerShiP there is any item for WhiCh appi'oval is required pi'ior to registratiOn Of the PartnerShiPf as PrOVided for by IaWS Or administrative regulatiOns, SUCh approval ShaI1 be Obtained according to IaW and the approval

12、 document ShalI be SUbmitted When applying for registration 第十条合伙企业的经营围中有属于法律、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。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，作出是否登记的决定。 予以登记的，发给营业执照；不予登i己的，应当给予书面答复，并说明理由。ArtiCIe 10 Where the application InateriaIS SUbmitted for registration by an applicant are COmPIete

13、and COnfOrnI to the StatUtOry form, the enterprise registration authority shall, if it Cant grant the registratiOn On the SPOt and issue a business IiCenSeIn the absence Of What is PreSCribed in the PreCeding ParagraPhf the enterprise registratiOn authority Shal 1, Within 20 days from the date it re

14、ceives an appl ication for registration, decide Whether Or not to grant registration. Ifit decides to grant registration. it ShalI issue a business license； otherwise, it ShalI give 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。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。ArtiCIe 11 The date Of

15、 issuance Of the business IiCenSe to a PartnerShiP ShalI be the date Of establishment Of the PartnerShiPBefOre a PartnerShiP ObtainS the business IiCenSet no Partner therein Shall 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。ArtiCIe

16、 12 Where a PartnerShiP intends to Set UP a branch, it ShaII apply for registration to the enterprise registration authority at the PIaCe Where the branch is to be located, in Order to Obtain a business 1icense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，向企业登记机关申请办理变更登记。ArtiCIe 13 Where a re

17、gistered item Of a PartnerShiP needs to be altered, the managing Partner ShalIt Within 15 days from the date a decision On alteration is made Or the CaUSe for alteratiOn arises, apply to the enterprise registration authority for registration Of alteration.笫二章普通合伙企业笫一节合伙企业设立ChaPter II GeneraI Partner

18、ShiPSSeCtiOn 1 EStabliShment Of a PartnerShiP第十四条设立合伙企业，应当具备下列条件：(一) 有二个以上合伙人。合伙人为自然人的，应当具有完全民事行为能力；(二) 有书面合伙协议；(三) 有合伙人认缴或者实际缴付的出资；(四) 有合伙企业的名称和生产经营场所；(五) 法律、行政法规规定的其他条件。ArtiCIe 14 FOr establishment Of a Partnership, the following ConCIitiOnS ShalI be met：(1 ) having two Or more PartnerS If a Partn

19、er is a natural PerSOn. he ShalI have full CaPaCity for CiViI conduct；(2) having a Written PartnerShiP agreement；(3) having CaPital SUbSCribed for Or actually COntributed by Partners；(4) having a name for the PartnerShiP as WelI as PrOdUCtiOn and business premises； and(5) Other COnditiOnS PrOvided f

20、or by IaWS and administrative regulations第十五条 合伙企业名称中应当标明"普通合伙”字样。ArtiCIe 15 The WOrdS UgeneraI PartnerShiPn Shall be ClearIy indicated in the name Of a PartnerShiP第十六条 合伙人可以用货币、实物、知识产权、土地使用权或者其他財产权利出资，也可 以用劳务出资。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。合伙人以劳务出资的，其评估

21、办法由全体合伙人协商确定，并在合伙协议中载明。ArtiCIe 16 A Partner may make CaPitaI COntribUtiOnS in CaSh Or in kind, Or in the foi'm Of intellectual PrOPerty rights, IanCl-USe right Or Other PrOPerty rights, Or IabOr SerViCeSWhere a Partner makes CaPitaI COntribUtiOnS in kind Or in the form OfintelIectual PrOPerty ri

22、ghts, Iand-USe right Or Other PrOPerty i'ights, the VaIUe Of Whieh needs to be assessed, the VaIUe may be determined by all the PartnerS through COnSUltatiOnt Or be assessed by a StatUtOry assessment institution authorized by all the PartnerSWhere a Partner makes CaPitaI COntribUtiOnS in the for

23、m Of IabOr services, the JnethOd Of assessment Shal1 be determined by al 1 the PartnerS through COnSUItatiOn and be Cleal'ly StateCl 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。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。ArtiCIe 17 A Partner ShaIl fulfi11 the ObligatiOn Of

24、 CaPital COntribUtiOnS in COmPIiance With the form, amount and time Iimit for COntribution, as are SPeCified in the PartnerShiP agreementWhere CaPitaI COntribUtiOnS are made With non-monetary PrOPerty ond. according to the PrOViSiOnS Of IaWS Or administrative regulatiOns, formalities for transfer Of

25、 the Said PrOPerty need to be completed, SUCh formalities ShaI1 be COmPleted according to IaW.第十八条 合伙协议应当载明下列爭项：（-）合伙企业的名称和主要经营场所的地点；（二）合伙目的和合伙经营围；（三）合伙人的或者名称、住所；（四）合伙人的出资方式、数额和缴付期限；（五）利润分配、亏损分担方式；（六）合伙事务的执行；（七）入伙与退伙；（A）争议解决办法；（九）合伙企业的解散与清算；（十）违约责任。Article 18 In a PartnerShiP agreement, the followin

26、g items Shal 1 be Stated clearly：（1）the name Of the PartnerShiP and the IOCatiOn Of its PrinCiPal PrenliSeS for business；（2）the ObjeCtiVeS Of PartnerShiP and the SCOPe Of business Of the Partnership：（3）the names Or titles, and domiciles Of the partners；（4）the form, amount and time 1imit for CaPital

27、COntribUtiOnS to be made by the partners；(5) the Way Of distributing PrOfitS and Sharing losses；(6) the management Of PartnerShiP affairs；(7) the entering into and retiring from the Partnership；(8) the method Of dispute SettIement；(9) the dissolutiOn and IiqUidatiOn Of the Partnership； and(10) the 1

28、 lability 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。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。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。Article 19 PartnerShiP agreement ShaI1 become effective after al 1 the PartnerS have Signed Or affixed their SeaIS to it. A Partn

29、er ShalI enjoy rights and Undertake 1iabiIitieS in accordance With the PartnerShiP agreementAmendment and SUPPIement to the PartnerShiP agreement ShalI be SUbjeCt to agreement reached by al 1 the PartnerSt UnleSS OtherWiSe StiPUIated in the PartnerShiP agreementFOr a matter WhiCh is not included in

30、the PartnerShiP agreement Or WhiCh is not CIearIy Stated in the agreement, it ShaI1 be decided On by the PartnerS through COnSUItation； Where COnSUItatiOn fails, it ShaI1 be handled according to the PrOViSiOnS Of this LaW and Of Other IaWS Or administrative regulations笫二节合伙企业财产SeCtiOn 2 PrOPerty Of

31、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。ArtiCIe 20 AlI the CaPitaI COntribUtiOnS made by the PartnerSt the incomes derived, and Other PrOPerty IaWfUI Iy Obtainedt in the name Of the Partnership COnSt itUte 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

32、外。合伙人在合伙企业清算前私自转移或者处分合伙企业财产的，合伙企业不得以此对抗善 意第三人。ArtiCIe 21 PriOr to IiqUidatiOn Of a Partnership, no Partner may request to divide the PrOPerty Of the PartnerShiPt Unless OtherWiSe PrOVided for in this Law.Where, PriOr to IiqUidatiOn Of a Partnership, a Partner PriVateIy transfers Or disposes Of the P

33、rOPerty Of the PartnerShiPt the PartnerShiP ShaI 1 not Set it UP against a bona fide third Party第二十二条除合伙协议另有约定外，合伙人向合伙人以外的人转让其在合伙企业中的全部 或者部分财产份额时，须经其他合伙人一致同意。合伙人之间转让在合伙企业中的全部或者部分财产份额时，应当通知其他合伙人。ArtiCIe 22 When a Partner intends to assign all Or Part Of his ShareS Of the PartnerShiP PrOPerty to anyon

34、e Other than the PartnerS therein, he ShaI1 Obtain COnSent Of all the Other PartnerSt UnIeSS OtherWiSe StiPUIated in the PartnerShiP agreementWhen a Partner intends to assign al 1 Or Part Of his ShareS Of the PartnerShiP PrOPerty to another partner, he ShaII nOtify the rest Of the Partnets 第二十三条合伙人向

35、合伙人以外的人转让其在合伙企业中的财产份额的，在同等条件下， 其他合伙人有优先购买权；但是，合伙协议另有约定的除外。ArtiCIe 23 Where a Partner assigns his ShareS Of the PartnerShiP PrOPerty to anyone Other than the PartnerS thereir the Other PartnerS ShalIt Under equal conditions, enjoy first PriOrity in PUrChaSing his ShareSt UnIeSS OtherWiSe StiPUIated i

36、n the PartnerShiP agreement第二十四条合伙人以外的人依法受让合伙人在合伙企业中的财产份额的，经修改合伙协议 即成为合伙企业的合伙人，依照本法和修改后的合伙协议享有权利，履行义务。ArtiCIe 24 When anyone Other than the PartnerS IaWfUlly ObtainS a Partnei',s assigned ShareS Of PrOPerty Of a Partnership, he ShalIf UPOn amendment made to the PartnerShiP agreement, become a Pa

37、rtner in the Partnership, and enjoy the rights and Undertake the IiabiIitieS in accordance With this LaW and the amended PartnerShiP agreement 第二十五条 合伙人以其在合伙企业中的财产份额出质的，须经其他合伙人一致同意；未经 其他合伙人一致同意，其行为无效，由此给善意第三人造成损失的，由行为人依法承担赔偿 责任。Article 25 Where a Partner intends to PUt his ShareS Of PrOPerty in a Pa

38、rtnerShiP to PIedget he ShalI Obtain COnSent Of all the Other partners； Without SUCh consent, his act in questiOn ShalI be invalid and, if IOSSeS are CaUSed to a bona fide third Partyt he Shall be Iiable for the IOSSeS according to IaW.第三节合伙事务执行SeCtiOn 3 Management Of PartnerShiP AffairS第二十六条 合伙人对执行

39、合伙事务享有同等的权利。按照合伙协议的约定或者经全体合伙人决定，可以委托一个或者数个合伙人对外代表合 伙企业，执行合伙事务。作为合伙人的法人、其他组织执行合伙事务的，由其委派的代表执行。Article 26 l 1 PartnerS Shall enjoy equal right in the management Of PartnerShiP affairsOne Or more PartnerS may, in accordance With the PartnerShiP agreement Or through decision by all the partners, be auth

40、orized to represent the Partner*ship in its relations With PeOPIe OUtSide the Partnership and to unage PartnerShiP affairsWhere a IegaI PerSOn Or any Other OrganiZatiOn manages PartnerShiP affairs in the CaPaCity Of a Partnerf it Shall Send its representative to manage SUCh affairs 第二十七条依照本法第二十六条第二款

41、规定委托一个或者数个合伙人执行合伙事务的，其 他合伙人不再执行合伙事务。不执行合伙事务的合伙人有权监督执行事务合伙人执行合伙事务的情况。ArtiCIe 27 Where One Or more PartnerS are authorized to manage PartnerShiP affairs, as PrOVided for in the SeCOnd ParagraPh Of ArtiCIe 26 Of this LaWt no Other PartnerS ShalI rnnage SUCh affairsThe PartnerS not unaging PartnerShiP a

42、ffairs ShalI have the right to SUPerViSe the management Of SUCh affairs by the managing PartnerS第二十八条由一个或者数个合伙人执行合伙事务的，执行事务合伙人应当定期向其他合伙 人报告事务执行情况以及合伙企业的经营和财务状况，其执行合伙事务所产生的收益归合伙 企业，所产生的费用和亏损由合伙企业承担。合伙人为了解合伙企业的经营状况和财务状况，有权查阅合伙企业会计账簿等财务资 料。ArtiCIe 28 Where PartnerShiP affairs are Inanaged by One Or mor

43、e partners, the num aging Partner (S) shall, at regular in tervals, report to the Other PartnerS the State Of management and business OPeratiOnS and the financial StatUS Of the PartnerShiP and the incomes derived from Inanagement Of PartnerShiP affairs ShalI belong to the PartnerShiP and the expense

44、s Or IOSSeS entailed Shal 1 be borne by the PartnerShiPPartners Shal 1 have the right to COnSUIt SUCh financial data as the accounting books Of the PartnerShiP in Order to become acquainted With the State Of business OPeratiOnS and the financial StatUS Of the PartnerShiP第二十九条合伙人分别执行合伙事务的，执行事务合伙人可以对其

45、他合伙人执行的事务提 出异议。提出异议时，应当暂停该项事务的执行。如果发生争议，依照本法第三十条规定作 出决定。受委托执行合伙事务的合伙人不按照合伙协议或者全体合伙人的决定执行事务的，其他 合伙人可以决定撤销该委托。Article 29 Where PartnerS manage PartnerShiP affairs separately, One unaging Partner may raise ObjeCtiOnS to the management done by anOther In that event, management Of the affairs in questiOn

46、 ShalI be SUSPended If any dispute arises, a decision On the matter may be made according to the PrOViSiOnS in Article 30 Of this LaW.Where a Partner authorized to manage PartnerShiP affairs fails to do it according to the PartnerShiP agreement Or the decision made by all the Partnets, the Other Par

47、tnerS may decide to revoke the authorization.第三十条 合伙人对合伙企业有关事项作出决议，按照合伙协议约定的表决办法办理。合 伙协议未约定或者约定不明确的，实行合伙人一人一票并经全体合伙人过半数通过的表决办 法。本法对合伙企业的表决办法另有规定的，从其规定。ArtiCIe 30 Where the PartnerS intend to adopt a resolution On a matter relating to the PartnerShiPl the method Of VOte StiPUlated in the PartnerShiP

48、agreement ShalI be USed Where no SUCh method is StiPUIated Ot CIearly StiPUlated in the Partnership agreement, the method Whereby One PerSOn has One VOte and a resolutiOn is adopted by a majority VOte Of al 1 the PartnerS Shall be USed.Where this LaW PrOVideS OthenViSe With respect to the method Of

49、VOte for a Partnership, SUCh PrOViSiOnS Shal1 Prevai1.第三十一条除合伙协议另有约定外，合伙企业的下列事项应当经全体合伙人一致同意：（一）改变合伙企业的名称；（二）改变合伙企业的经营围、主要经营场所的地点；（三）处分合伙企业的不动产；（四）转让或者处分合伙企业的知识产权和其他财产权利；（五）以合伙企业名义为他人提供担保;（六）聘任合伙人以外的人担任合伙企业的经营管理人员。ArtiCIe 31 UnIeSS OtherWiSe StiPUlateeI in the PartnerShiP agreement, the following mat

50、ters reIating to a PartnerShiP ShalI be SUbjeCt to COnSent Of all the partners：(1) alteration Of the name Of the Partnership；(2) alteration Of the business SCOPe Or the main business PremiSeS Of the Partnership；(3) disposal Of the immovables Of the Partnership；(4) assignment Or disposal Of the intel

51、lectual PrOPerty rights Or Other PrOPerty rights Of the Partnership；(5) PrOViSiOn Of guaranty for anOther PerSOn in the name Of the Partnership； and(6) appointment Of PerSOnS Other than the PartnerS as managers Of the PartnerShiP第三十二条合伙人不得自营或者同他人合作经营与本合伙企业相竞争的业务。除合伙协议另有约定或者经全体合伙人一致同意外，合伙人不得同本合伙企业进行交

52、 易。合伙人不得从事损害本合伙企业利益的活动。Article 32 NO Partner may, by himself Or through COOPeratiOn With another PerSOnt engage in business in COmPetitiOn With the PartnerShiP in WhiCh he is a PartnerNO Partner may COnClUCt business ti'ansactions WLth the PartnerShiP in WhiCh he is a partner. UnIeSS OtherWiSe S

53、tiPUIated in the PartnerShiP agreement Or ConSented by all the PartnerSNO PerSOn uy engage in any activities that harm the interests Of the PartnerShiP in WhiCh he is a Partner第三十三条 合伙企业的利润分配、亏损分担，按照合伙协议的约定办理；合伙协议未约定 或者约定不明确的，由合伙人协商决定；协商不成的，由合伙人按照实缴出资比例分配、分 担；无法确定出资比例的，由合伙人平均分配、分担。合伙协议不得约定将全部利润分配给部分

54、合伙人或者由部分合伙人承担全部亏损。Article 33 The PrOfitS Or IOSSeS Of a PartnerShiP ShalI be distributed among Or borne by the PartnerS according to the PartnerShiP agreement； Where SUCh matter is not StiPUIated Or not Clearly StiPUIated in the PartnerShiP agreement, it ShalI be decided On by the PartnerS through C

55、OnSUItation； Where COnSUItatiOn fails, the PrOfitS Or IOSSeS Shal 1 be Shared PrO rata by all the PartnerS On the basis Of their actual CaPital COntribUtiOns； Where the PrOPOrtiOnS Of the CaPital COntribUtiOnS made by the PartnerS CannOt be determined, the PrOfitS Or IOSSeS ShaI1 be equally Shared b

56、y all Of them PartnerShiP agreement may not StiPUlate that al 1 the PrOfitS are distributed among Part Of the PartnerS Or al 1 the IOSSeS are borne by Part Of the PartnerS 第三十四条合伙人按照合伙协议的约定或者经全体合伙人决定，可以増加或者减少对合伙 企业的出资。ArtiCIe 34 A Partner may, in COnfOrmity With the PartnerShiP agreement Or the deci

57、sion by all the Partner*s. increase Or reduce his CaPitaI COntribUtiOnS to the PartnerShiP第三十五条被聘任的合伙企业的经营管理人员应当在合伙企业授权围履行职务。被聘任的合伙企业的经营管理人员，超越合伙企业授权围履行职务，或者在履行职务过 程中因故意或者重大过失给合伙企业造成损失的，依法承担赔偿责任。ArtiCIe 35 manager appointed by a PartnerShiP Shal 1 fulfill his duties Within the SCOPe Of POWer authori

58、zed by the PartnerShiPWhere a manager appointed by a PartnerShiP CaUSeS IOSSeS to the PartnerShiP by PerfOrming his duties beyond the SCOPe Of POWer authorized by the Partnership, Or by intentional acts Or through gross negligence in the COUrSe Of PerfOrmanCe Of his duties, he Shal1 be Iiable for the IOSSeS according to IaW第三十六条 合伙企业应当依照法律、行政法规的规定建立企业财务、会计制度。ArtiCIe 36 PartnerShiP Shal1 establish its financial and accounting SyStemS in accordance With the PrOViSiOnS Of IaWS and administrative regulations 第四节合伙企业与第三人关系SeCtion 4 ReI