中华人民共和国私营企业暂行条例（附英文）

第一章  总则

    第一条 为鼓励、引导私营企业健康发展，保障私营企业的合法权益，加强监督管理，繁荣社会主义有计划商品经济，制定本条例。

    第二条 本条例所称私营企业是指企业资产属于私人所有、雇工八人以上的营利性的经济组织。

    第三条 私营经济是社会主义公有制经济的补充。国家保护私营企业的合法权益。

    私营企业必须在国家法律、法规和政策规定的范围内从事经营活动。

    第四条 私营企业职工依法组织工会。职工的合法权益受国家法律保护。

    第五条 私营企业可以成立私营企业协会。

第二章  私营企业的种类

    第六条 私营企业分为以下三种：

    （一）独资企业；

    （二）合伙企业；

    （三）有限责任公司。

    第七条 独资企业是指一人投资经营的企业。

    独资企业投资者对企业债务负无限责任。

    第八条 合伙企业是指二人以上按照协议投资、共同经营、共负盈亏的企业。

    合伙企业应当有书面协议。

    合伙人对企业债务负连带无限责任。

    第九条 有限责任公司是指投资者以其出资额对公司负责，公司以其全部资产对公司债务承担责任的企业。

    有限责任公司应当符合下列规定：

    （一）公司名称标明有限责任公司或者有限公司的字样；

    （二）有符合本条例规定的公司章程；

    （三）投资者为二人以上三十人以下；

    （四）注册资金取得合法的验资证明；

    （五）投资者转让出资应当取得其他投资者的同意，投资者为三人以上的，需要取得半数以上的投资者的同意；

    （六）不得减少注册资金；

    （七）不得向社会发行股票。

    有限责任公司投资者超过三十人的，应当向工商行政管理机关作专项申报，经同意后始得办理登记。

    第十条 有限责任公司依法取得法人资格。

第三章  私营企业的开办和关闭

    第十一条 下列人员可以申请开办私营企业：

    （一）农村村民；

    （二）城镇待业人员；

    （三）个体工商户经营者；

    （四）辞职、退职人员；

    （五）国家法律、法规和政策允许的离休、退休人员和其他人员。

    第十二条 私营企业可以在国家法律、法规和政策规定的范围内，从事工业、建筑业、交通运输业、商业、饮食业、服务业、修理业和科技咨询等行业的生产经营。

    私营企业不得从事军工、金融业的生产经营，不得生产经营国家禁止经营的产品。

    第十三条 申请开办私营企业应当具备下列条件：

    （一）与生产经营和服务规模相适应的资金和从业人员；

    （二）固定的经营场所和必要的设施；

    （三）符合国家法律、法规和政策规定的经营范围。

    第十四条 有限责任公司章程应当包括下列事项：

    （一）公司名称和住所；

    （二）开办公司的宗旨和经营范围；

    （三）注册资金和各个投资者的出资数额；

    （四）投资者的姓名、住所及投资者的权利、义务；

    （五）公司的组织机构；

    （六）公司的解散条件；

    （七）投资者转让出资的条件；

    （八）利润分配和亏损分担的办法；

    （九）公司章程的修改程序；

    （十）需要订明的其他事项。

    第十五条 申请开办私营企业，必须持有关证件向企业所在地工商行政管理机关办理登记，经核准发给营业执照后，始得营业。

    第十六条 私营企业分立、合并、转让、迁移以及改变经营范围等，应当向工商行政管理机关办理变更登记或者重新登记。

    第十七条 私营企业歇业，应当在距歇业三十日前向工商行政管理机关提出申请，经核准后办理注销登记。

    私营企业歇业，应当进行财产清算，偿还债务。

    第十八条 私营企业破产，应当进行破产清算，偿还债务，具体办法另行制定。

    第十九条 具备法人条件的私营企业办理开业登记、变更登记和注销登记，依照《中华人民共和国企业法人登记管理条例》的规定执行。

第四章  私营企业的权利和义务

    第二十条 私营企业投资者对其财产依法享有所有权，其财产可以依法继承。

    第二十一条 私营企业在生产经营活动中享有下列权利：

    （一）核准登记的名称在规定的范围内享有专用权；

    （二）在核准登记的范围内自主经营；

    （三）决定企业的机构设置，招用或者辞退职工；

    （四）决定企业的工资制度和利润分配形式；

    （五）按照国家价格管理规定，制定企业的商品价格和收费标准；

    （六）订立合同；

    （七）申请专利、注册商标。

    第二十二条 私营企业按照国家法律、法规的规定，可以同外国公司、企业和其他经济组织或者个人举办中外合资经营企业、中外合作经营企业，可以承揽来料加工、来样加工、来件装配，从事补偿贸易。

    第二十三条 私营企业在生产经营活动中应当履行下列义务：

    （一）遵守国家法律、法规和政策；

    （二）依法纳税；

    （三）服从国家有关机关的监督管理。

    第二十四条 私营企业应当在银行或者其他金融机构按照国家有关规定开立帐户。符合规定条件的，可以申请贷款。

    第二十五条 除国家法律、法规规定者外，任何单位不得以任何方式要求私营企业提供财力、物力、人力。对于向私营企业的摊派，私营企业有权拒绝提供，工商行政管理机关有权予以制止。

    第二十六条 私营企业的《企业法人营业执照》或者《营业执照》，除工商行政管理机关依照法定程序可以扣缴或者吊销外，不被扣缴或者吊销。

第五章  私营企业的劳动管理

    第二十七条 私营企业招用职工必须按照平等自愿、协商一致的原则以书面形式签订劳动合同，确定双方的权利、义务。

    私营企业劳动合同应当向当地劳动行政管理机关备案。

    第二十八条 劳动合同应当包括下列内容：

    （一）对职工劳动的质量和数量要求；

    （二）合同期限；

    （三）劳动条件；

    （四）劳动报酬、保险和福利待遇；

    （五）劳动纪律；

    （六）违反劳动合同应当承担的责任；

    （七）双方议定的其他事项。

    第二十九条 私营企业发生的劳动争议，参照《国营企业劳动争议处理暂行规定》处理。

    第三十条 私营企业必须执行国家有关劳动保护的规定，建立必要的规章制度，提供劳动安全、卫生设施，保障职工的安全和健康。

    私营企业对从事关系到人身健康、生命安全的行业或者工种的职工，必须按照国家规定向保险公司投保。

    私营企业有条件的应当为职工办理社会保险。

    第三十一条 私营企业实行八小时工作制。

    第三十二条 私营企业不得招用未满十六周岁的童工。

    第三十三条 私营企业工会有权代表职工与企业签订集体合同，依法保护职工的合法权益，支持企业的生产经营活动。

第六章  私营企业的财务和税收

    第三十四条 私营企业必须在领取《企业法人营业执照》或者《营业执照》之日起三十日内，向当地税务机关申报办理税务登记。

    第三十五条 私营企业必须按照国家财务会计法规和税务机关的规定，健全财务会计制度，配备财会人员，建立会计帐簿，编送财务报表，严格履行纳税义务，接受税务机关的监督检查。

    第三十六条 私营企业厂长（经理或董事长）的工资，可以在本企业职工平均工资十倍以内确定。

    第三十七条 私营企业所得税，按照《中华人民共和国私营企业所得税暂行条例》和有关规定执行。

    第三十八条 私营企业税后利润留作生产发展基金的部分不得低于50％。由于特殊原因，提取比例低于50％的，须经税务机关批准。

    私营企业的生产发展基金可以用于本企业扩大再生产、向其他企业投资、偿还贷款或者弥补本企业的亏损。用于其他用途，须经税务机关批准。

    第三十九条 私营企业投资者的工资收入和税后利润分配所得应当依法缴纳个人收入调节税。

第七章  监督与处罚

    第四十条 工商行政管理机关应当加强对私营企业的行政管理和监督，保护合法经营，查处违法经营活动。

    各有关行业主管部门应当按照国家规定，对私营企业的生产经营活动进行业务指导、帮助和管理。

    第四十一条 私营企业有下列行为之一的，由工商行政管理机关根据情节，分别给予警告、罚款、没收非法所得、责令停业整顿、吊销《营业执照》的处罚：

    （一）登记中隐瞒真实情况、弄虚作假或者未经核准登记注册擅自开业的；

    （二）超出核准登记的经营范围从事经营活动或者不按规定办理变更登记、重新登记，注销登记的；

    （三）伪造、涂改、出租、转让、出卖或者擅自复印《营业执照》的；

    （四）从事非法经营活动的。

    取得法人资格的私营企业违反登记管理规定，按照《中华人民共和国企业法人登记管理条例》的规定处罚。

   第四十二条 私营企业有下列行为之一的，由劳动行政管理机关根据情节，分别给予警告、罚款的处罚：

    （一）不按国家关于劳动保护的规定从事生产经营的；

    （二）招用童工的；

    （三）侵犯职工合法权益的。

    第四十三条 私营企业违反本条例第三十八条规定的行为，由税务机关根据情节，分别给予警告、罚款的处罚。

    第四十四条 私营企业对管理机关按照本条例第四十一条、第四十二条的规定作出的处罚决定不服时，应当在收到通知之日起15日内向作出处罚决定机关的上一级机关申请复议。上一级机关应当在收到申请之日起30日内作出复议决定。申请人对复议决定不服的，可以在收到通知之日起30日内向人民法院起诉。

    逾期未申请复议或者未向人民法院起诉的，处罚决定生效。

    第四十五条 私营企业违反国家有关税收、资源、工商行政、价格、金融、计量、质量、卫生、环境保护等法律、法规的行为，由有关机关依法予以处罚。

    第四十六条 管理机关的工作人员违反本条例规定，滥用职权、徇私舞弊、收受贿赂或者侵害私营企业合法权益的，有关主管机关应当根据情节给予行政处分、经济处罚；触犯刑律的，依法追究刑事责任。

第八章  附则

    第四十七条 本条例由国家工商行政管理局负责解释；施行办法由国家工商行政管理局会同有关部门制定。

    第四十八条 本条例自1988年7月1日起施行。

    Provisional Regulations of  the  People's Republic  of  China  onPrivate Enterprises(Adopted at the 7th  Routine  Meeting of  the  State  Council onJune 3, 1988. Issued by the 4th Orderof the State Council of the People'sRepublic of China on June 5,1988)

    Whole Doc.

    Chapter 1 General Provisions

Article 1

    These Regulations are formulated toencourage  and guide  a  healthy

development of privateenterprises, to  protect their  legal  rights  and

interests  and  strengthen the  supervision  and   administration,   thus

prospering the socialist plannedcommodity economy.

Article 2

    The "private enterprise" referred to inthese Regulations  means the

benefit-soughteconomic  organization  whose  property  is owned  by  the

individuals with more than 8employees.

Article 3

    The private economy is a supplement tothe  socialist  economy under

the public ownership. The Stateprotects the legal rights and interests of

the privateenterprise.

    The private enterprise shall conduct itsbusiness  within the  scope

stipulated by laws, regulationsand policies of the State.

Article 4

    The staff and workers of the  private  enterprise may  organize  the

trade union in accordance withthe  law.  The staff  and  worker's  legal

rights and interests shall beprotected by laws of the State.

Article 5

    The  private  enterprises  are entitled  to  establish  the private

enterpriseassociation.

    Chapter 2 Types of Private Enterprises

Article 6

    The private enterprises are classifiedunder the following 3 types:

    (1) personal-fund enterprise;

    (2) partnership enterprise;

    (3) limited-liability company.

Article 7

    The "personal-fund enterprise"refers  to the  enterprise  which  is

invested in and managed by oneperson.

    The investor of the personal-fundenterprise shall  assume unlimited

liability for the debts of theenterprise.

Article 8

    The "partnership enterprise" meansthe  enterprise  which is  funded

according to an agreement,managed together, and whose profits and  losses

are born jointly by more than 2persons.

    The partnership enterprise  shall  have a  written  agreement.  The

partners shall assu me unlimitedjoint liability  for the  debts  of  the

enterprise.

Article 9

    The "limited-liability company" means theinvestors  shall hold  the

liability for the companyaccording to their contribution and the  company

shall bear its liabilities withits all assets.

     The  limited-liability company  shall  comply  with the  following

provisions:

    (1) the name of the company shall betitled  with "limited-liability

company" or "limitedcompany";

    (2) the articles of associations of thecompany  shall conform  with

the stipulations of theseRegulations;

    (3) the number of investors shall rangefrom 2 to 30;

    (4) registered  fund  shall have  a  legal  certificate  of  capital

verification;

    (5) the transfer of an investor'scontribution shall be  agreed upon

by the oth er investors; if thenumber of investors is more than  3,  the

transfer shall be agreed up onby the majority of the investors;

    (6) the registered fund shall not bereduced;

    (7) the public issue of stocks shall notbe permitted.

    The limited-liability company with morethan 30  investors shall  ap

ply and report specially to thedepartment in change of administration  of

industrial and commercial, andgo  through  the registration  formalities

upon the permission.

Article 10

    The limited-liability company shallobtain the status of legal person

according to law.

    Chapter 3 Establishment and Termination of PrivateEnterprise

Article 11

     The  following  persons  may apply  for  establishing  a   private

enterprise:

    (1) villagers in rural areas;

    (2) unemployed people in cities andtowns;

    (3) individual industrial and commercialhouseholds;

    (4) persons who have resigned or beendischarged;

    (5) persons who have retired, andother  people permitted  by  laws,

regulations and policies of theState.

Article 12

    Within the scope stipulated by laws,regulations and policies of the

State, the private enterprisecan conduct its production and business  in

the lines of industry,construction, traffic and transportation, commerce,

catering, service, repairing andconsulting of science and technology.

    The private enterprise shall not beengaged in military industry and

banking, and cannot produce anddeal in the  products prohibited  by  the

State.

Article 13

    When applying for establishing a privateenterprise,  it shall  meet

the followingrequirements:

    (1) having funds and employees inconformity to the scale of business

and service of theenterprise;

    (2) having fixed place of business andnecessary equipment;

    (3) its business scope being inconformity with provisions of  laws,

regulation s and policies of theState.

Article 14

    The articles of association ofthe  limited-liability company  shall

include the followingitems:

    (1) the name and address of thecompany;

    (2) the purpose of establishing thecompany and its business scope;

    (3) the amounts of registeredfunds  and the  contribution  of each

investor;

    (4) each investor's name and address, andhis rights and obligations;

    (5) the institution of thecompany;

    (6) conditions for dissolution of thecompany;

    (7) conditions for investors transferringtheir share of investment;

     (8)allocation of profits and bearing of losses;

    (9) procedures for the amendment ofarticles of  association  of  the

company;

    (10) other items needed to be statedexpressly.

Article 15

    When applying for establishing aprivate  enterprise,  the  applicant

shall register with the localdepartment in charge  of administration  of

industry and commerce by therelated certificates. Upon the  ratification

and the issuing of  its  business license,  the  private  enterprise can

conduct its businessoperations.

Article 16

    When separating, merging, transferring,moving and changing  business

scope,  the  private enterprise  shall  go  through the  formalities  of

alternation of registration orre-registration  with the  departments  in

charge of administration ofindustry and commerce.

Article 17

    In case of termination, the privateenterprise shall file application

with the departments in chargeof administration of industry and commerce

30 days before termination, andcancel the registration after verification

by the department.

    In case of  termination,  the  private enterprise  shall  carry  out

liquidation and pay off itsdebts.

Article 18

    In case  of  bankruptcy,  the private  enterprise  shall  carry out

liquidation of bankru ptcy andpay off its debts.  The detailed  measures

for the liquidation will be madeout s eparately.

Article 19

    A private enterprise with thequalification  of legal  person  shall

handle the registration ofestablishment, alternation or cancellation  of

the registration  according  to the  provisions  of  Regulations  of  the

People's Republic of China forthe Registration of  the Enterprise  Legal

Person.

    Chapter 4 Rights and Obligations of the PrivateEnterprise

Article 20

     The investor of the private  enterprise  is  entitled to  have  the

ownership to hisproperty,  which can  be  inherited  according to  law.

Article 21

    The private enterprise is entitled tohave the  following rights  in

the course of production andoperation:

    (1)  exclusive  right  of using  the  name  which is  ratified  and

registered in the ratifiedscope;

    (2)  independent  right  of management  in  the  ratified scope  of

business;

    (3)  right  of  making decisions  for setting up  institution  and

employing and dis missing thestaff and workers of the enterprise;

    (4) right of making decisions for thesystem of wages  and salaries,

and the forms of profitdistribution;

    (5) right of making out the price of theproducts and the standard of

charges according to theregulations of the State on price control;

    (6) right of signing thecontract;

    (7) rights of application for patent andregistration of  trade-mark.

Article 22

    The private enterprise,according  to the  provisions  of  laws and

regulations  of  the State,  may  set  up Sino-foreign  joint  ventures,

Sino-foreign cooperativeenterprise with foreign company, enterprise  and

other economic organizations orindividuals, and may eng age in processing

with supplied materials andsamples, assembling with supplied parts  an  d

compensation trade.

Article 23

    The private enterprise shall perform thefollowing obligations in the

course of production andoperation:

    (1) abiding by laws, regulations andpolicies of the State;

    (2) paying taxes according tolaw;

    (3) obeying  the  supervision  and administration  of  the relevant

authorities of theState.

Article 24

    The private enterprise shall open account(s) with a  bank or  other

financial institutes accordingto the relevant provisions of  the  State.

Those who are up to thestipulated conditions can apply  for  the  loans.

Article 25

    No unit can require in anyway  the  private enterprise  to  provide

financial and materialassistance or manpower, except for the stipulations

of laws and regulations of theState. The private enterprise has the right

to refuse the apportion allottedto it, and the departments in charge  of

administration of  industry  and commerce  are  authorised  to stop  the

apportion.

Article 26

    The  private  enterprise's  "Business License  of  Enterprise  Legal

Person" or its "BusinessLicense" cannot be suspended and revoked,  except

that it  is  suspended and  revoked  by  the departments  in  charge  of

administration of industry andcommerce according to legal procedures.

    Chapter 5 Labour Management of the PrivateEnterprise

Article 27

    When the private  enterprise  employs staff  and  workers,  the two

parties shall,according  to the  principles  of  equality, willingness,

consultation and consensus, signthe labour contract in a written form  to

define the rights andobligations of the two parties.

    The labour contract of the privateenterprise shall be put on file to

the local departments of labouradministration and management.

Article 28

     The labour contract shall include the following items:

    (1) the requirements of the quality andquantity of the labour of the

staff an d workers;

    (2) the term of the contract;

    (3) the working conditions;

    (4) payment for labour, insurance andwelfare treatment;

    (5) discipline of working;

    (6) responsibility for breach of thelabour contract;

    (7) other items reached by the twoparties.

Article 29

    The labour disputes occurred fromthe  private  enterprise shall  be

settled with reference to theInterim Provisions on  Handling the  Labour

Dispute of the State-ownedEnterprise.

Article 30

    The private enterprise must implementthe  relevant  stipulations  of

the State on labour protection,set up necessary  rules and  system,  and

provide with security andsanitation facilities, thus ensuring safety  and

health of the staff andworkers.

    The private enterprise must  procure  insurance for  the  staff  and

workers engaging in such jobsrelated to the health and security of  their

life according to the provisionsof the State.

    The private enterprise, if  having  capacity, shall  procure  social

insurance for its staff andworkers.

Article 31

    The private enterprise shall  institute  an eight-hour  working  day

system.

Article 32

    It is prohibited for the privateenterprise to  employ child  labour

who has not reached the age of16.

Article 33

    The trade union of a privateenterprise  has the  right  to  sign a

collective contract on behalf ofthe staff  and workers,  protect  lawful

rights and interests of thestaff and workers, and support the activities

of production and operation ofthe enterprise.

    Chapter 6 Financial Affairs and Tax of the PrivateEnterprise

Article 34

    The private enterprise shall, within 30days from the date of getting

its "Business  License  of Enterprise  Legal  Person"  or its  "Business

License", apply and report tothe local tax authority for carrying out tax

registration .

Article 35

    The private enterprise must,  in  accordance with  the  finance  and

accounting regulations of theState and provisions of the tax  authority,

set up its financial andaccounting system, allocate personnel  in  charge

of finance and accounting,establish the accounting books,  make  up  and

report the statement offinancial affairs, perform strictly the obligation

of tax-paying and accept thesupervision and check of the tax  authority.

Article 36

    The salary of the factory manager(or  the  general manager  or  the

chairman of the board ofdirectors)  of the  private  enterprise  may be

defined no more than 10 times ofthe  average  salary of  the  staff  and

workers of theenterprise.

Article 37

    The income tax of private enterpriseshall be imposed  in accordance

with Interim Regulations of thePeople's Republic of China on Income  Tax

of the Private Enterprise andother relevant provisions.

Article 38

    After payment of taxes, the proportion ofthe profits earned  by the

private enterprise for theproductive development fund shall not  be  less

than 50%. If the proportion isless than 50% owing to special reasons,  it

must be approved by the taxauthority.

    The productive development fund of aprivate enterprise may  be used

in  the  fields  of increasing  its  capital  for production  expansion,

investing in other enterprises,paying off  its loan  or  making  up the

losses of the enterprise. Ifused for other purposes, it must be approved

by the tax authority.

Article 39

    For the income of salary andgains  allotted from  profit-after-tax,

the private enterprise investorshall pay the personal income adjusted tax

according to law.

    Chapter 7 Supervision and Punishment

Article 40

    The departments in charge ofadministration of industry and commerce

shall strengthen the  supervision  and administration  over  the private

enterprise, protect itslawful  business operation  and  make  check and

punishment on the illegalbusiness activities.

    Every department in charge in the relatedlines of business shall be

responsible for the direction,help and administration to the  production

and operation of the privateenterprise.

Article 41

    If the private enterprise conducts one of thefollowing actions,  the

departments in charge ofadministration of industry and  commerce  shall,

depending on the seriousnessof  the  individual case,  impose  different

punishment including warning,fining, confiscating  the unlawful  income,

ordering to close forrectification and suspending its "Business License":

    (1) concealing the facts and making fraudin  registration  or doing

business without approval andregistration;

    (2) dealing with operation beyond thescope of business upon approval

and  registration  or going  through  the  registration  formalities   of

alteration,   reregistration  and  cancellation   in  violation of   the

provisions;

    (3) forging, altering, renting,transferring, selling  the "Business

License" or duplicating itwithout permission;

    (4) engaging in unlawful businessactivities.

    The private enterprise qualified as legalperson which  violates the

provisions for administration ofregistration shall be punished according

to the Regulation of thePeople's Republic of China for  Registration  of

Enterprise Legal Person.

Article 42

    The private enterprise whoconducts  one of  the  following  actions

shall be imposed apunishment  of warning or  fining according  to  the

seriousness of the individualcase by the departments in charge of  labour

administration:

    (1) conducting in  production  and  operation in  violation  of  the

provisions for labour protectionof the State;

    (2) employing the child labour;

    (3) infringing upon the legal rights andinterests of the  staff and

workers.

Article 43

    The private enterprise who conductsactions in violation  of Article

38 of these Regulations shall begiven punishment of warning or fining  by

the tax authority according tothe seriousness  of the  individual  case.

Article 44

     If  the  private  enterprise is  not  satisfied  with decision  on

punishment made by thedepartments. in charge according to Articles 41 and

42 of these Regulations, it may,within 15 days from the date of  receipt

of the notification  of  punishment,  apply  for  reconsideration  to  the

department at next higher levelthan  that  which made  the  decision  of

punishment. The departmentshall, within 30 days from the date of  receipt

of the application, makethe  decision  of reconsideration.  And  if the

applicant is not satisfied withthe decision of  reconsideration,  it  may

bring an action at the people'scourt within 30  days from  the  date  of

receipt of thenotification.

    If the private enterprise does not applyfor reconsideration or bring

an action at the people's courtwithin the term specified, the decision of

punishment shall enter intoforce.

Article 45

    The private enterprise in violation oflaws and  regulations  of  the

State relating to tax, resource,administration of industry and commerce,

price, finance, measurement,quality, sanitation,  environment  protection

shall be punished by therelevant authorities according to law.

Article 46

    If the personnel of the departments incharge violates the provisions

of these Regulations, abusingpower,  seeking personal  gains  by  fraud,

accepting bribes or infringingupon legal  rights and  interests  of  the

private  enterprise,  the related  departments  in  charge   shall   give

administrative  punishment  or economic  punishment  according   to  the

seriousness of the individualcase. For those  who violate  the  criminal

law, the judicialauthority  shall investigate  and  affix  the criminal

responsibility  according  to law.

    Chapter 8 Supplementary Provisions

Article 47

    The State Administration of Industry andCommerce is responsible for

the interpretation of theseRegulations; The implementing measures  shall

be formulated  by  the State  Administration  of  Industry and  Commerce

together with other departmentsconcerned.

Article 48

    These Regulations shall enter into forcefrom July 1, 1988.