合伙企业法中英逐条对照版

1、Law of the Peoples Republic of China on Partnerships第一章 总 那么Chapter I General Provisions 第一条 为了标准合伙企业的行为， 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开展，制定本法。Article 1 This Law is enacted in order to regulate the behavior of partnerships, to protect the lawful rights and interests of partnerships an

2、d the partners and creditors therein, to maintain social 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内设立的普通 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当无限连带责任。 本法对普 通合伙人承当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当无限连 带

3、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当责任。Article 2 For the purposes of this Law,“ partnerships refer to both general partnerships andlimited liability partnerships, both of which are established according to this Law by natural persons, legal persons or other organizations within the territory of China.A gener

4、al 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 partners, those provisions shall prevail.A limited liability partnership is compos

5、ed of general partners and limited partners, with the former bearing unlimited joint and several liability for the debts of the partnership and the latter 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

6、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 shall 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 th

7、e 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、老实信用原那么。Article 5 The principles of free will, equality, 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

8、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 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，承当社 会责任。Article 7 A partnership and it

9、s 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。Article 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

10、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。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工程的， 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 partnership, such documents as a written application for registration, a partnership agreement and the identity papers of the partners shall be sub

11、mitted to the enterprise registration authority.Where within the business scope of a partnership there is any item for which approval is required prior to registration of the partnership, as provided for by laws or administrative regulations, such approval shall be obtained according to law and the

12、approval document shall be submitted when applying for registration.第十条 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工程的，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。Article 10 Where the application materials submitted for registration by an applicant ar

13、e 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.In the absence of what is prescribed in the preceding paragraph, the enterprise registration authority shall, within 20 days from the

14、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 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。Article 11

15、 The date of issuance of the business license to a partnership shall be the date of establishment of the partnership.Before a partnership obtains the business license, 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，

16、 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 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。A

17、rticle 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, apply to the enterprise registration authority for registration of alteration.第二章 普通合伙企业第一节 合伙企业设立Chap

18、ter II General PartnershipsSection 1 Establishment of a Partnership第十四条 设立合伙企业，应当具备以下条件：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。Article 14 For establishment of a partnership, the following conditions shall be met: 1 having two or more partners. If a

19、 partner is a natural person, he shall have full capacity for civil 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 well as production and business premises; and 5 other conditions provided

20、 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“ generalpartnership all bseh clearly indicated in the name of a partnership.第十六条 合伙人可以用货币、 实物、知识产权、土地使用权或者其他财产权利出资，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、方法由全体合伙人协商确定，并在合伙协议中载明。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.Where a partner makes capital contributions in kind or in the form of intellectual property rights

22、, 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 the partners.Where a partner makes capital contributions in the form of lab

23、or 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。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。Article 17 A partner shall fulfill the obligation of capital cont

24、ributions in compliance with the form, amount and time limit for contribution, as are specified in the partnership agreement.Where capital contributions are made with non-monetary property and, according to the provisions of laws or administrative regulations, formalities for transfer of the said pr

25、operty need to be completed, such formalities shall be completed according to law.第十八条 合伙协议应当载明以下事项：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范围；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；八争议解决方法；九合伙企业的解散与清算；十违约责任。Article 18 In a partnership agreement, the following items shall be stated clearly:

26、 1 the name of the partnership and the location of its principal premises 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 limit for capital contributions to be made by the pa

27、rtners; 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 settlement; 9 the dissolution and liquidation of the partnership; and 10 the liability for breech of agreement.第十九条 合伙

28、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 A partnership agreement shall become effective after all the partners have signed or affixed their seals to it. A partner shall enjoy rights and und

29、ertake liabilities in accordance with the partnership agreement.Amendment and supplement to the partnership agreement shall be subject to agreement reached by all the partners, unless otherwise stipulated in the partnership agreement.For a matter which is not included in the partnership agreement or

30、 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 provisions 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、

31、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。合伙人在合伙企业清算前私自转移或者处分合

32、伙企业财产的， 合伙企业不得以此对抗善 尺尺I意第三人。Article 21 Prior to liquidation of a partnership, no partner may request to divide the property of the partnership, unless otherwise provided for in this Law.Where, prior to liquidation of a partnership, a partner privately transfers or disposes of the property of the par

33、tnership, the partnership shall 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 或者局部财产份额时，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局部财产份额时，应当通知其他合伙人。Article 22 When a partner intends to assign all or part of his shares of the partnership property to anyone other than th

34、e partners therein, he shall obtain consent of all the other partners, unless otherwise stipulated in the partnership agreement.When a partner intends to assign all or part of his shares of the partnership property to another partner, he shall notify the rest of the partners.第二十三条 合伙人向合伙人以外的人转让其在合伙企

35、业中的财产份额的，在同等条件下， 其他合伙人有优先购置权；但是，合伙协议另有约定的除外。Article 23 Where a partner assigns his shares of the partnership property to anyone other than the partners therein, the other partners shall, under equal conditions, enjoy first priority in purchasing his shares, unless otherwise stipulated in the partner

36、ship 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。Article 24 When anyone other than the partners lawfully obtains a partners assigned shares of property of a partnership, he shall, upon amendment made to the partnership agreement, become a partner in the par

37、tnership, and enjoy the rights and undertake the liabilities 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， 由行为人依法承当赔偿 责任。Article 25 Where a partner intends to put his shares of property in a partnership t

38、o pledge, he shall obtain consent of all the other partners; without such consent, his act in question shall be invalid and, if losses are caused to a bona fide third party, he shall be liable for the losses according to law.第三节 合伙事务执行Section 3 Management of Partnership Affairs第二十六条 合伙人对执行合伙事务享有同等的权

39、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 All partners shall enjoy equal right in the management of partnership affairs.One or more partners may, in accordance with the partnership agreement or through decision by all the partners, be authorized t

40、o represent the partnership in its relations with people outside the partnership and to manage partnership affairs.Where a legal person or any other organization manages partnership affairs in the capacity of a partner, 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规定委托一个

41、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。Article 27 Where one or more partners are authorized to manage partnership affairs, as provided for in the second paragraph of Article 26 of this Law, no other partners shall manage such affairs.The partners not managing partnership affa

42、irs shall 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当。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。Article 28 Where partnership affairs are managed by one or mor

43、e partners, the managing partner s shall, at regular intervals, report to the other partners the state of management and business operations and the financial status of the partnership and the incomes derived from management of partnership affairs shall belong to the partnership and the expenses or

44、losses entailed shall be borne by the partnership.Partners shall have the right to consult 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他合伙

45、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 managing partner may raise objections to the management done by another. In that event, management of the affairs in questi

46、on shall 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 partners, the other

47、partners 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方法办理。 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方 法。本法对合伙企业的表决方法另有规定的，从其规定。Article 30 Where the partners intend to adopt a resolution on a matter relating to the partnership, the method of vote stipulated in the partne

48、rship agreement shall be used. Where no such method is stipulated or clearly stipulated in the partnership agreement, the method whereby one person has one vote and a resolution is adopted by a majority vote of all the partners shall be used.Where this Law provides otherwise with respect to the meth

49、od of vote for a partnership, such provisions shall prevail.第三十一条 除合伙协议另有约定外，合伙企业的以下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范围、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。Article 31 Unless otherwise stipulated in the partnership agreement, the following matters

50、relating to a partnership shall 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 intellectual p

51、roperty 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 易。合伙人不得从

52、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 person, engage in business in competition with the partnership in which he is a partner.No partner may conduct business transactions with the partnership in which he is a partner, unless otherwise stipulated in t

53、he partnership agreement or consented by all the partners.No person may 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局部合伙人或者由

54、局部合伙人承当全部亏损。Article 33 The profits or losses of a partnership shall be distributed among or borne by the partners according to the partnership agreement; where such matter is not stipulated or not clearly stipulated in the partnership agreement, it shall be decided on by the partners through consult

55、ation; where consultation fails, the profits or losses shall 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 losses shall be equally shared by all o

56、f them.A partnership agreement may not stipulate that all the profits are distributed among part of the partners or all the losses 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， 可以增加或者减少对合伙 企业的出资。Article 34 A partner may, in conformity with the partnership agreement or the decision

57、by all the partners, increase or reduce his capital 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范围内履行职务。 被聘任的合伙企业的经营管理人员， 超越合伙企业授权范围履行职务， 或者在履行职务 过程中因成心或者重大过失给合伙企业造成损失的，依法承当赔偿责任。Article 35 A manager appointed by a partnership shall fulfill his duties within the scope of power auth

58、orized by the partnership.Where a manager appointed by a partnership causes losses 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 shall be liable for the losses according to law.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。Article 36 A partnership shall establish its financial and accounting systems in accordance with the provisions of la