国际商法课件第二章

1、Chapter Two Law of Business Organizations I. Introduction II. Partnership Law III. Law of Corporations IV. Foreign Investment Enterprises in ChinaAfter learning this character, the students are required to:1. Know about the different forms of the business organizations.2. Legal requirement for partn

2、erships3. Incorporation procedures.Teaching aims Key Terms Sole proprietorship 个人独资企业 Partnership 合伙企业 Limited partnership 有限合伙 Limited liability partnership 有限责任合伙 Incorporated company 股份有限公司 No-liability company 无限责任公司 Joint venture 合资企业 Legal Person 法人 Joint and several liabilities 连带责任 Several l

3、iability 个人责任 Memorandum of association/articles of incorporation 公司章程 By-laws 附则 内部细则 Board of directors 董事会 Board of shareholders 股东会 Debt security 债券 Force majeure 不可抗力 Insolvent liquidation 破产清算 Jurisdiction 司法权，裁判权，管辖权I. Introduction Business organization, also called business enterprise, refer

4、s to the economic organization that pursues management activities with its own name with certain scale. There are two kinds of meaning with international business organization: one is the organization pursuing international business activities; and the other is forms of international business organi

5、zations. 商事组织：即以企业为主的盈利性组织。企业是指依法成立并具有一定组织形式，以营利为目的的独立从事商业生产经营和商业服务活动的经济组织。If people want to commence a business, there are a number of factors have to be considered, including： 1) The purpose of the business. 2) Its duration. 3) The cost. 4) The taxation. 5) The setting up procedure. 6) The type of

6、 assets required. 7) Who should be entitled to participate in income distributions. 8) Who should be entitled to participate in capital distributions. 9) Whether the members interest should be transferable. 10) The region of the business organization. 11) The function of the member of the business o

7、rganization.商事组织的类型：商事组织的类型：商事组织主要有四种基本法律形式：个人企业（Sole or Individual Proprietorship）合伙企业（Partnership）公司企业（Corporation）跨国公司（Transnational Corporation,TNC）。个人企业（Sole or Individual Proprietorship）个人企业，即个人独资经营企业，是有一名出资者单独出资并从事经营管理的企业。特征：1.个人企业是由一个自然人投资的企业。2.个人企业的投资人以个人财产对企业的债务承担无限责任。3.从法律性质上而言，个人企业不具备独立法

8、人的资格，它的财产与出资人的个人财产混同。合伙企业（Partnership）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。中华人民共和国合伙企业法于1997年2月23日颁布，于2006年8月27日修订，2007年6月1日起施行。例外：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。公司企业（Corporation）公司是指依照公司法的规定设立的，以营利为目的的法人组织。分为有限责任公司和股份有限公司。跨国公司（Transnational Corporation,TNC）跨国公司（Transnational Corpora

9、tion），又称多国公司（Multi-national Enterprise）、国际公司（International Firm）、超国家公司（Supernational Enterprise） 和宇宙公司（Cosmo-corporation）等。跨国公司主要是指发达资本主义国家的垄断企业，以本国为基地，通过对外直接投资，在世界各地设立分支机构或子公司，从事国际化生产和经营活动的垄断企业。II. Partnership Law（合伙法）合伙的概述合伙的概述合伙为人类社会最古老的企业形式之一，早在公元前18世纪古巴比伦的汉穆拉比法典已有规定。早期：二人以上共同出资，共营事业，共享利益，共担风险的合

10、同。（简称：四共）衍生：有限合伙（Limited Partnership）、有限责任合伙（Limited Liability Partnership）。II. Partnership Law（合伙法）1. Definition and Nature of PartnershipPartnership is the relation which subsists between persons carrying on a business in common with view of profit. The requirements of a partnership are: two or mo

11、re persons; carrying out a business; as co-owners; for profits.Advantages and Disadvantages of a PartnershipThe advantages of a partnership can be summarized as below:(1) Informality and inexpensiveness in setting up. (2) Flexibility. (3) Tax. Advantages and Disadvantages of a PartnershipThe disadva

12、ntages of a partnership are as below: (1) Liability. (2) Transfer of interest is not as easy as the transfer of share in the company. (3) Unanimous decisions. (4) Agency.2. Important preliminaries (1) Formalities/procedure 1) A partnership agreement lasting for more than one year must be evidenced i

13、n writing. 2) Limitations on a partnership. 3) Anti-discrimination and equal opportunity legislation apply to partnership.(2) Partnership ContractPartnership contract is an agreement between partners concerning to the firm business. The following contents are often included in a partnership contract

14、:1) The name of the partnership and partners, and the address of them. 2) The nature of the partnership and operation scope of it. 3) The duration. 4) Method and number of capital contributing. 5) Profit distribution and loss taken. 6) Management. 7) Incoming, outgoing and dissolution. 8) Liability

15、for breach of the contract. 9) Other content.(3) Professional Restrictions(4) Partner by EstoppeTwo persons may not be partners， yet in the eyes of a third person they may appear to be partners. If the third person deals with one of the apparent partners， he may be harmed and seek to recover damages

16、 from both of the apparent partners. 禁止反言原则概述禁止反言原则概述 禁止反言是普通法上的一项重要的法律原则。若一当事人因另一禁止反言是普通法上的一项重要的法律原则。若一当事人因另一当事人之陈述产生依赖，则另一当事人不得否定其先前的陈述。当事人之陈述产生依赖，则另一当事人不得否定其先前的陈述。 禁止反言是指合同的一方既然已经放弃其在合同中可以主张的禁止反言是指合同的一方既然已经放弃其在合同中可以主张的某种权利，则不得再向他方主张这种权利。某种权利，则不得再向他方主张这种权利。 学者间该原则的概念尚无统一的定论，英国学者鲍尔对禁止反学者间该原则的概念尚无统一

17、的定论，英国学者鲍尔对禁止反言原则所作的定义为：言原则所作的定义为：“假如某人（声明人）以言语或行动向别人假如某人（声明人）以言语或行动向别人（受声明人）作声明，又或声明人有义务说话或采取行动而不履行（受声明人）作声明，又或声明人有义务说话或采取行动而不履行义务，因此，以缄默或不行动作出声明，而声明人的实际或者推定义务，因此，以缄默或不行动作出声明，而声明人的实际或者推定的意向是，而结果亦是：导致受声明人基于该声明改变（坏的改变）的意向是，而结果亦是：导致受声明人基于该声明改变（坏的改变）了处境，日后在任何声明人与受声明人之间的诉讼中，假如受声明了处境，日后在任何声明人与受声明人之间的诉讼中，

18、假如受声明人在适当的时候，用适当的方法反对，声明人不得做任何与他事前人在适当的时候，用适当的方法反对，声明人不得做任何与他事前作的声明有实质上不同的陈词，亦不得举证证明该不同的陈词。作的声明有实质上不同的陈词，亦不得举证证明该不同的陈词。”确立禁反言原则的意义确立禁反言原则的意义1、防止当事人滥用处分权，维护诉讼程序安定。2、确立科学的推定原则，有利于发现案件事实。3、制约职权主义的泛滥，防止案件久拖不决。For example, David thinks that Wilson, a wealthy person, is a partner of Porter, a poor person.

19、 David decides to do business with Porter. If Porter does not perform as agreed, and David can prove that Wilson misled him to believe that Wilson and Porter were partners, he may sue Wilson for damages suffered when Porter failed to perform as agreed.3. Rights of a Partner(1) Management of the Part

20、nership(2) Right to Share in the Profits and Surplus(3) Right to Inspect Related Materials(4) Property Rights of a Partner(5) Right to Gain Compensation4. Duties and Liabilities of a Partner(1) DutiesThis kind of duty includes each partners following activities:a. Refraining from business in competi

21、tion with the partnership, engaging in self-dealing, or usurping partnership opportunities unless copartners consent.b. Holding the duties of loyalty and care.c. Dealing with copartners in good faith.(2) Liabilities1) Liabilities of partners in contract.2) Liabilities of partners for wrongs.3) Liabi

22、lities of incoming partner.a. The actions that each partner participating in the partnership affairs takes will bind the partnership and other partners.b. The right limit to certain partner cannot resist the third party.c. The tortuous act one partner performs when participating in the management, t

23、o which the liability will be undertaken by the partnership.d. The debts after a new partner being admitted as the partner of the partnership, the new partner thus will be liable for it. But before the new partner is admitted as the partner, there are three kinds of conditions: the new partner will

24、take joint liability with other partners, such as in France and in Japan; the new partner will not take any liability, such as in England; the new partner will be liable for the debt，except if the debt is only paid with the property of the partnership，such as in the US.e. To the partner that has lef

25、t the partnership，if the debt incurred before the partners departure，then the left partner should be liable for it.6. Partnership PropertyThe relationship of the partnership property includes internal property relationship between the partners and the external property relationship. It includes the

26、following four aspects:(1) Unified management and use of the partnership property(2) The accumulative property of the partnership should be possessed by all the partners.(3) Surplus distribution and performance of debt.The surplus gained from the management of the partnership belongs to all the part

27、ners. Partners can distribute the surplus according to the following rules: 1) If there are distribution provisions in the agreement among the partners, they can distribute the surplus under it.2) If there isnt distribution provision in the agreement, the partners can distribute the surplus accordin

28、g to the regulation of law. For example, partners will distribute the surplus equally regardless of the number and kind of their financial contribution in Germany.3) Partners distribute surplus and share losses according their financial contribution specified in the agreement.(4) Disposition of the

29、property after the termination of the partnershipIf theres still surplus after the partnership ends up, all the partners have rights to distribute it. They can distribute it according to the predetermined proportion provided in the agreement or according to their financial contribution.7. Dissolutio

30、n （解散）Dissolution is the ending or the breaking up of a partnership. A partnership may be dissolved as follows: (1) By retirement of a partner where the firm is of no fixed duration. (2) By completion of the agreed period or venture. (3) By death or bankruptcy. (4) By unlawfully carrying out the bus

31、iness. (5) By order of a court.8. Winding Up（清算）Winding up refers to the procedure followed by distributing or liquidating any remaining partnership assets after dissolution. Generally, creditors are paid first. Then the capital contribution is returned to the partners. After this if there are exces

32、s funds the liquidator will distribute them in proportion to their respective shares in the profits.9. Limited Partnership（有限合伙）A limited partnership is a form of partnership similar to a general partnership, except for one or more general partners, and there are one or more limited partners. 简称LP ，

33、是指至少一名普通合伙人和至少一名有限合伙人组成的企业，其中普通合伙人负责执行合伙事务，对外代表合伙组织，并对合伙债务承担无限责任，而有限合伙人不参加合伙业务的经营，不对外代表合伙组织，只按一定比例分配利润和分担亏损，且仅以出资为限对合伙债务承担责任。A limited partnership has the following characteristics:(1) The number scope of a limited partnership is from 2 to 50 partners, and there is at least one general partner.(2) T

34、he general partners have management control, representing the partnership and have joint and several liabilities for the debts of it. While the limited partners cannot participate in the management and control of the partnerships business, their liability for the debts of the partnership is the capi

35、tal contributions to the partnership.(3) As a whole a limited partnership should have unlimited liabilities for its debts , because there is at least one general partner(4) A limited partner can contribute money, material property, intellectual property rights, land-use right, and so on to the partn

36、ership, but he or she cannot contribute labor to it(5) The death or bankruptcy of a limited partner cannot certainly affect the partnerships existence.(6) A limited partner and a general partner can transfer to each other under certain condition.合伙企业法第三章第60条84条61条：250个合伙人设立，至少一个普通合伙人；62条：标明“有限合伙”字样；

37、64条：有限合伙人不得以劳务出资；68条：有限合伙人不执行合伙事务，不得对外代表有限合伙企业。70条：有限合伙人可以同本有限合伙企业进行交易；80条：作为有限合伙人的自然人死亡、被依法宣告死亡或者作为有限合伙人的法人及其组织终止时，其继承人或者权利承受人可以依法可以依法取得该有限合伙人在有限合伙企业中的资格。10. Limited Liability Partnership（有限责任合伙）（有限责任合伙） A limited liability partnership is made up of two or more than two partners, approved and regis

38、tered by the competent authority, and it is liable for its debts with the partnership property. Each partner has unlimited liabilities for his own misconduct, and other copartners have limited liabilities for it, but the extent of the liability is his profit in the partnership. For the liability tha

39、t caused by ones neglectful conduct, all the partners should be liable for it. Limited Liability Partnership（有限责任合伙）（有限责任合伙） 简称 LLP，是指两个或两个以上合伙人组成，经依法核准登记注册，以合伙财产对合伙债务承担责任，各合伙人对自己的行为引起的合伙组织债务承担无限责任，对其他对其他合伙人的疏忽、不当、渎职合伙人的疏忽、不当、渎职等行为引起的合伙组织债务以自己在合伙中的利益为限承担承担有限责任有限责任的实体。特殊的普通合伙企业（特殊的普通合伙企业（Special Gene

40、ral Partnership） 是指，一个合伙人或者数个合伙人在执业活动中因故意或重大过失造成合伙企业债务的，应当承担无限责任或无限连带责任，其他合伙人以其在合伙企业中的份额为限承担责任。 合伙人在执业活动中非因故意非因故意或者重大过失重大过失造成的合伙企业债务以及合伙企业的其他债务，由全体合伙人承担无限连带责任。合伙法第五十五条以专业知识专业知识和专门技能专门技能为客户提供有偿服务的专业服务机构，可以设立为特殊的普通合伙企业特殊的普通合伙企业。有限责任有限责任合伙合伙制度的特征：制度的特征：1.主要以专业知识和专门技能为客户提供有偿服务的专业服务机构；2.内部责任承担和合伙人在执业过程中的

41、过错相关，而这种过错程度须是达到“故意或重大过失”。 A limited liability partnership has elements of partnerships and corporations, but unlike shareholders, the partners have the right to manage the business directly. Comparing it with the general partnership, the essential differences are：(1) Scope of a partners liability s

42、hield；(2) Annual filing requirement.Case Study Three registered accountants Zhang, Wang and Li set up a public accounting firm jointly with the name Special General Partnership, supplying the services of auditing and certification of registered capital. During the auditing affairs in 2008, there hap

43、pened the following matters: 1) When Zhang was auditing A Public Companys accounting report, he left out part of the sales revenues with gross negligence. The court held that the public accounting firm should be responsible for the loss of A. But Zhang thought that he didnt do this on purpose, thus

44、all the partners should take joint liability for the loss.2) When Wang was certificating the registered capital of B company, he made a mistake with negligence, and thus led to some economic losses of the creditor of B company. The court held that Wangs negligence did not belong to gross negligence.

45、 Answer the following questions:(1) Was Zhangs allegation right? Why?(2) What should the partners deal with the losses caused by Wang? Please present your reasons.Answers：(1) Zhangs allegation was not right. According to the partnership law, when one or more of the partners action leads to some debt

46、s of the partnership deliberately or with gross negligence, they should take unlimited liability or unlimited joint liability, and other partners take limited liability in accordance with their profit proportion in the partnership. In this case, Zhangs action was with gross negligence, so he would t

47、ake unlimited liability, and other partners took limited liability.(2) To the losses caused by Wang, all the partners should take unlimited joint liabilities. According to the partnership law, when one or more of the partners action leads to some debts of the partnership not deliberately or not with

48、 gross negligence, all the partners should take unlimited joint liabilities. In this case, Wangs action did not belong to gross negligence, so all the partners should take unlimited liabilities.案例分析 甲、乙、丙、丁计划成立一个合伙企业。他们在草拟合伙协议时，甲说出资为现金12万元，并参与日常工作，按劳务作价5000元；乙出资为现金30万元，由于手中现金紧张，声明其中50%，即15万元，在合伙企业成立

49、半年后才能缴付，并且他不同意甲日常工作，按劳务作价5000元；丙出资汽车一辆，不办理过户，仅以使用权出资，作价9万元；丁提供经营场所，以2所房屋的使用权出资，作价10万元。约定经营期3年。 合伙企业于2013年4月1日成立，并且经营顺利。半年以后，丙在为合伙企业运货的归途中翻车，车毁人亡。其子要求赔偿汽车价款25万元，并代替其父成为合伙人。甲、乙、丁仅仅知道丙之子刚刚刑满出狱，对其不甚了解，不同意其成为合伙人，但不知汽车是否该赔。又过了2个月，乙的债权人张某，也是合伙企业的客户，向合伙企业主张：乙拖欠他15万元，至今不还，所以，他欠合伙企业的14万5千元货款也不还了，相互抵消，5千元的差额也不

50、要了。 2014年春天，合伙企业失火，将1所房屋烧毁。丁要求赔偿其损失。甲认为合伙企业已经没有什么前途，提出退火，其他几个合伙人不同意。在一次会上，甲又提出转让其出资份额，将其出资份额转让给李某，丁不同意。会后，甲单独与丁协商，将其出资份额转让给丁，丁同意了。事后乙知道了，坚决反对。合伙企业解散已是不可避免。问：问：1、甲以劳务作价5000元出资，是否可以？ 2、如何认定乙的出资？3、合伙企业失火，将1所房屋烧毁。应该由谁承担损失赔偿责任？4、丁是否可以房屋的使用权出资？5、合伙企业是否应该赔偿汽车价款25万元？6、丙之子是否可以成为合伙人？7、甲是否可以将其份额转让给李某？8、乙反对甲将其出

51、资份额转让给丁，反对是否有效？9、张某是否可以向合伙企业主张乙拖欠他15万元债款？10、甲是否可以退伙？ 11、在清算期间，如果全体合伙人以个人财产承担清算责任后，仍不能清偿合伙企业的债务，如何处理？解析：解析：1、甲以劳务作价、甲以劳务作价5000元出资，是否可以？元出资，是否可以？ 甲不可以劳务作价5000元出资。如果以劳务作价出资，应该取得全体合伙人的同意。由于乙不同意甲以日常工作，按劳务作价5000元出资，所以甲的劳务作价5000元出资无效。中华人民共和国合伙企业法第十一条规定：合伙人可以用货币、实物、土地使用权、知识产权或者其他财产权利出资；上述出资应当是合伙人的合法财产及财产权利。

52、经全体合伙人协商一致，合伙人也可以用劳务出资，其评估办法由全体合伙人协商确定。2、 如何认定乙的出资？如何认定乙的出资？ 乙的出资只能按15万元计算。出资额只能按实际到位的数额计算，认缴而未实际缴纳的，不得计入。解析：解析： 3、合伙企业失火，将、合伙企业失火，将1所房屋烧毁。应该由谁承担损失赔所房屋烧毁。应该由谁承担损失赔偿责任？偿责任？ 合伙企业失火，将1所房屋烧毁。应该由所有权人承担损失赔偿责任。转移所有权的财产意外毁损灭失的风险由合伙企业承担，未转移所有权的财产意外毁损灭失的风险由物之所有人承担。该房屋所有权没有转移给合伙企业，所以，该损失所有人承担。但如果是合伙企业生产经营过程中因生

53、产管理不当而失火，应当由合伙企业承担责任。4、丁是否可以房屋的使用权出资？、丁是否可以房屋的使用权出资？ 丁可以用房屋的使用权出资。实物出资有2种形式：一是转移所有权，二是不转移所有权，只提供使用权或使用权加收益权。丁可以用房屋的使用权出资。解析：解析：、合伙企业是否应该赔偿汽车价款、合伙企业是否应该赔偿汽车价款25万元？万元？ 合伙企业不应该赔偿汽车价款25万元。转移所有权的财产意外毁损灭失的风险由合伙企业承担，未转移所有权的财产以外毁损灭失的风险由物之所有人承担。丙的汽车所有权没有转移给合伙企业，所以，该损失所有人承担。、丙之子是否可以成为合伙人？、丙之子是否可以成为合伙人？ 丙之子不可以

54、成为合伙人。合伙企业有人和的性质，新人入伙，一定要得到全体原有合伙人的同意。合伙企业法规定，新合伙人入伙，以全体合伙人一致同意为条件，并依法订立书面入伙协议；未获一致同意的，不得入伙。解析：解析：、甲是否可以将其份额转让给李某？、甲是否可以将其份额转让给李某？ 甲不可以将其份额转让给李某。合伙企业法规定，合伙出资份额的对外转让，必须经其他合伙人一致同意。乙反对甲将其出资份额转让给丁，所以，甲不可以将其份额转让给李某。合伙企业法第二十一条规定：合伙企业存续期间，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

55、额时，应当通知其他合伙人。8、乙反对甲将其出资份额转让给丁，反对是否有效？、乙反对甲将其出资份额转让给丁，反对是否有效？ 乙反对甲将其出资份额转让给丁，反对无效。由于不影响合伙企业的人合性质，合伙企业法规定内部转让，不以其他合伙人同意为条件，只需通知其他合伙人即可。合伙企业法第二十一条规定：合伙企业存续期间，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。解析：解析：、张某是否可以向合伙企业主张乙拖欠他、张某是否可以向合伙企业主张乙拖欠他15万元债款？万元债款？ 张某不可以向合伙企

56、业主张乙拖欠他15万元债款。合伙企业法规定，合伙人的债权人不得对合伙企业主张抵销权。因为，该债权人对合伙企业的负债，实质上是对全体合伙人负债；而对他欠债的，只是个别合伙人。如果允许二者抵销，就等于强迫其他合伙人对个别合伙人的个人债务承担责任。这样做，违反了合伙制度的本意，加大了合伙人的风险，不利于合伙企业这种经济组织形式的发展。10、甲是否可以退、甲是否可以退伙伙？ 甲不可以退伙。中华人民共和国合伙企业法第四十六条规定： 合伙协议约定合伙企业的经营期限的，有下列情形之一时，合伙人可以退伙：（一）合伙协议约定的退伙事由出现；（二）经全体合伙人同意退伙；（三）发生合伙人难于继续参加合伙企业的事由；

57、（四）其他合伙人严重违反合伙协议约定的义务。其中，第2项规定意思是，在合伙协议有约定经营期限的情况下，合伙人未经其他合伙人一致同意，不得以单方通知退伙。该合伙企业约定经营期3年，其他几个合伙人又不同意其退伙，所以，甲不可以退伙。 解析：解析：11、在清算期间，如果全体合伙人以个人财产承担清算责、在清算期间，如果全体合伙人以个人财产承担清算责任后，仍不能清偿合伙企业的债务，如何处理？任后，仍不能清偿合伙企业的债务，如何处理？ 五年内债权人享有在清算结束后以原合伙人为连带债务人，继续请求清偿的权利。根据中华人民共和国合伙企业法第四十六条规定：第六十三条 合伙企业解散后，原合伙人对合伙企业存续期间的

58、债务仍应承担连带责任，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。回顾本节重点回顾本节重点合伙企业，是指自然人、法人和其他组织依照中华人民共和国合伙企业法在中国境内设立的，由两个或两个以上的自然人通过订立合伙协议，共同出资，共营事业，共享利益，共担风险的企业组织形式 。合伙企业一般无法人资格，不缴纳企业所得税，缴纳个人所得税。类型有普通合伙企业和有限合伙企业。其中普通合伙企业又包含特殊的普通合伙企业。国有独资公司、国有企业、上市公司以及公益性事业单位、社会团体不得成为普通合伙人。合伙企业的优劣势合伙人的权利和义务入伙和退伙III. Law of Corporations1. Defi

59、nition and Characteristics of Corporations2.Company Law of Some Countries3. Classifications of Corporations4.Features of Corporation5. Creation of Corporation6. Corporate Financing7. Corporate Management III. Law of Corporations1. Definition and Characteristics of CorporationsIn common usage the wor

60、d “company” means those associated for economic purpose, i.e. to carry on a business for profit, and covers partnership, trusts, clubs, incorporated association and to some extent almost any business operation operating as “the company”. “Company” is broader than “corporation”. Corporation refers to