商法(双语)课件第二编-企业组织法.ppt

1、第二编第二编 企业组织法企业组织法v第一章 我国企业组织的历史发展According to the classification of investorsv-State-owned Enterprises:the Law on Industrial Enterprises Owned by the Whole People（passed in 1986 but not in effect until 1988）v-Collectively-owned Enterprises:State Council:Regulations on Rural Collectively-Owned Enterp

2、rises(1990);Regulations on Urban Collectively-Owned Enterprises(1991);NPC Standing Committee:the law on township and village enterprises(1996)v-Private Enterprises:State Council:the Provisional Regulations on Private Enterprises(1988)v-Individual household firms(个体户)and Leaseholding Farm Households(

3、农村承包经营户):the General Principles of Civil Law(1986)v-Foreign-invested EnterprisesAccording to the structures of organizationsv-Company Law(1993,as amended in 2005)v-Partnership Enterprise Law(1997,as amended in 2006)v-Sole Proprietorship Law(2000)v-Shareholding Cooperative Enterprisestypes of the For

4、eign-invested business organizations v(1)LLC:EJV law(art.4),CJV law implementing rules(arts 4,14),WFOE law implementing rules(art.18)v(2)JSC(or companies limited by shares):Ministry of Foreign Trade and Economic Cooperation,Provisional Regulations on Certain Issues Concerning the Establishment of Co

5、mpanies Limited by Shares with Foreign Investment(1995)v(3)non-legal person:CJV law implementing rules(arts 4),WFOE law implementing rules(art.18)vThe above mentioned organizations are the traditional foreign-invested enterprises(FIEs),the establishment of which needs to obtain prior approval from M

6、ofcom or its relevant local branch.v(4)Partnership:state council:Measures for the Administration of the Establishment of Partnership Enterprises in the Territory of China by Foreign Enterprises or Individuals(2009)vSo-called FIPs:no need to obtain prior approval from Mofcom or its relevant local bra

7、nchv企业设立法定主义？vDonald C.Clarke,How Do We Know When an Enterprise Exists,Columbia Journal of Asian Law,vol.19,no.1(2005 2006):50-71“rule of law”model v.“practical power”modelvIndeed,it follows as a natural consequence of the practical power model that legal sanction is not necessary for a Chinese ente

8、rprise to have a valid legal existence,by which I mean an existence that is acknowledged as affecting legal rights of various parties.An enterprise can exist if a government agency says it exists and has the capacity to make its fiat respected in part or all of the system.There are no rules about wh

9、ich government agency has the power to create what kind of enterprise,and there is no settled way to resolve disputes about such power.”(pp.21-22)vWHY DOES IT MATTER?v-it concerns the liability of participants in the organization to third partiesv-it relates to matters of internal corporate governan

10、ce“Clearly,the bald assertion that anorganization exists cannot be enough.When we say that an organization exists,it must mean that its existence is acknowledged by others in important and meaningful ways.It is important to state this point clearly:no person or group of persons can successfully esta

11、blish a legally recognized organization on their own.The legal system must cooperate by acknowledging and recognizing what they have done.Indeed,the question of whether an organization exists or not is unimportant;the question is whether it can interact with the world,and whether its alleged existen

12、ce makes any difference in the world.The answer to that question lies in whether its existence is acknowledged.vTherefore,the question when we see a claim that an entity exists is not why the organizers established it(even when there may be no law providing for such an organization,or indeed where t

13、hey may be a law forbidding such an organization).The question is why other people and organizations,including state organizations,do or should give recognition to this entity even where it has no legal basis.”第二章第二章 个人独资企业法个人独资企业法v卞耀武主编中华人民共和国个人独资企业法释义法律出版社，2000年第一版vJ.Dennis Hynes,Agency,Partnershi

14、p,and the LLC(2nd edition）(West Nutshell Series)Thomson West,法律出版社vR.W.Hamilton，The Law of Corporations,West Nutshell Series,St.Paul,Minn.v一、什么是个人独资企业？v中华人民共和国个人独资企业法第2条：指依照个人独资企业法在中国境内设立，由一个自然人投资，财产为投资人个人所有，投资人以其个人财产对企业债务承担无限责任的经营实体。vArticle 2 The sole proprietorship referred to by this Law means a

15、 business entity which,in accordance with this Law,is established within China and invested in by one natural person and the property of which is personally owned by the investor who shall assume unlimited liabilities for the debts of the enterprise with his own property.v特点：v（1）一个自然人投资 v（2）财产为投资人个人

16、所有 v（3）无限责任v（4）经营实体 J.Dennis Hynes,Agency,Partnership,and the LLC(2nd edition）(West Nutshell Series)Thomson West,法律出版社，p194：v“In one sense,the sole proprietorship is not a“form”of doing business at all.A sole proprietorship is simply one person going into business without making any plans for an ent

17、ity to carry on the business.No papers are filed in order to create the business.The sole proprietorship is one of the two“default”ways of doing business,in the sense that it applies if no other form is chosen.(The other default form,covering the situation in which there is more than one owner,is th

18、e general partnership.)R.W.Hamilton，The Law of Corporations(5th edition),West Nutshell Series,St.Paul,Minn.,p6:v“A proprietorship is a business owned by a single person who ahs the sole right to manage,is solely entitled to the profits,and is unlimitedly responsible for the debts of the business.A p

19、roprietorship is often viewed not as a separate business entity but as an extension of the proprietor himself.For example,a proprietorship is not a separate entity for federal income tax purposes.Rather,when preparing his federal income tax return,a proprietor prepares a“schedule C”reflecting the bu

20、siness transactions of the proprietorship,and the net profit or loss shown on Schedule C is transferred directly to his personal income tax return,the Form 1040.”v“A sole proprietorship also known as a sole trader,or simply proprietorship is a type of business entity which is owned and run by one in

21、dividual and where there is no legal distinction between the owner and the business.All profits and all losses accrue to the owner(subject to taxation specific to the business).All assets of the business are owned by the proprietor and all debts of the business are the proprietors.This means that th

22、e owner has no lesser liability than if he was acting as individual instead of a business.It is a sole proprietorship in contrast with partnerships.”营业转让v营业（营业财产），即供进行营业活动之用的有组织的一切财产以及在营业活动中形成的各种有价值的事实关系的总体。v财产包括积极财产（资产）与消极财产（负债），如各种不动产、动产、无体财产、债权等v事实关系则包括信誉、顾客关系、销售渠道、地理位置、创业年代等。德国商法典：“25条：（继续使用商号时受

23、让人的责任）v（1）1 以原商号附加或者不附加表示继任关系的附属部分继续从一个生存的人手中取得的商营业的人，对于原所有人在经营营业中设定的一切债务承担责任。2如果原所有人或者其继承人已经继续同意使用商号的，在（被出让的）商事营业的经营中设定的债权对于债务人而言，被视为已经转移于受让人。v（2）有另行约定的，另行约定只有在其已登入商业登记簿并且已经公告，或已由受让人或转让人通知第三人时，才对第三人有效。v（3）不继续使用商号的，只有在有特别负担义务的原因时，特别是在债务的承担已由受让人以商业上通常的方式公告时，营业的受让人才对原营业债权负责任。”26条v“营业的取得人因继续使用商号或因第25条第

24、3项所称的公告而对原营业债务应负责任的，只有在此种债务已在5年的期间届满前到期，并且已经由此对原营业主在诉讼上主张请求权时，原营业主才对此种债务负责任”深圳市商事条例第32至36条 v第三十二条第三十二条营业转让的转让人与受让人必须依法办理变更登记及其他相应的手续。v第三十三条第三十三条营业转让应当转让包括名称在内的营业财产。在受让人不使用因转让取得的名称时，登记机关自动注销该名称。有限责任商人可以转让其分支机构，但仅限于财产转让，受让人不得使用该分支机构的名称。无限责任商人不得转让其分支机构。vv第三十四条第三十四条营业转让的转让人与受让人应当以合同的形式，确定在营业转让前转让人所负债务的承

25、担方式。v第三十五条第三十五条营业转让的受让人未使用转让取得的名称但公告承担转让人所负债务的，债权人可以向受让人请求偿还转让人所负债务。v第三十六条第三十六条营业转让的受让人承担转让人所负债务的，债权人应当在营业转让生效或公告一年内请求受让人清偿债务。vFarnsworth,Contracts,Little,Brown&CompanyDuty of the party delegating v795-:“Even an effective delegation(义务转让)does not relieve the party delegating(B)of his duty;that requi

26、res either consent by the obligee(A)or performance by the delegate(C).As the Uniform Commercial Code puts it,No delegation of performance relieves the party delegating of any duty to perform or any liability for breach.While an obligee can rid himself of a right merely by making an effective assignm

27、ent(权利转让),an obligor cannot rid himself of a duty merely by making an effective delegation.Could he do so,an obligor(B)could discharge his duty simply by finding an obliging insolvent(C)to whom he could delegate performance.In the situation of the owner of a business(B)who sells the business as a go

28、ing concern to a buyer(C),the seller(B)seeks to assign his right against the supplier(A)and delegate the performance due his customer(A)under long-term contracts.vIf the seller(B)makes an effective assignment of his right against his supplier(A),it extinguishes the right.However,even if the seller(B

29、)makes an effective delegation of the performance due his customer(A),it does not extinguish the duty:the seller(B)is still under the duty,despite his delegation of performance.If the party delegating(B)denies his duty,his denial is therefore a repudiationvFrom the perspective of the party delegatin

30、g(B),the significance of an effective delegation is not that the delegation itself discharges his duty,but that the subsequent performance of that duty by the delegate(C)will discharge his duty.Thus,from the obligees(As)perspective,an effective delegation means that he must accept performance by the

31、 delegate(C)as performance of the duty owed by the party delegating(B).If the obligee(A)were to refuse to accept performance by the delegate(C)and insist on performance by the party delegating(B),the refusal would be a repudiation.”Duty of the delegate v803-：“The mere delegation of a performance imp

32、oses no duty on the delegate(C)to perform.If the delegate(C)performs the duty,it is discharged.If the delegate(C)does not perform the duty,it is not discharged,but any claim of the obligee(A)for breach is against the party delegating(B)and not against the delegate(C).The delegate(C)is under no duty

33、to perform unless he has undertaken to do so.vOften,as part of the transaction delegating performance,the delegate(C)expressly promises the party delegating(B)to perform his duties.the delegate(C)is then said to have assumed the duties of the party delegating(B).It follows from the delegates(Cs)assu

34、mption that he is under a duty to the party delegating(B),and it usually follows that the delegate(C)is also under a duty to the obligee(A),as an intended beneficiary of the assumption agreement.But though the delegates assumption makes him liable to the oligee(A),it does not discharge the duty to t

35、he oligee(A)of the party delegating(B);and if the party delegating(B)repudiates his duty,he is liable to the obligee(A).vThus,as a result of the assumption,the delegate(C)and the party delegating(B)are now both under a duty to the obligee(A)to render the same performance.But the obligee(A)is entitle

36、d to only one performance,and,as between the delegate(C)and the party delegating(B),it is the delegate(C)who should render it because he has promised to do so by his assumption.The relationship is thus one of suretyship,in which the delegate(C)is the principal and the party delegating(B)is the suret

37、y,and all of the consequences of a suretyship relationship followv二、设立条件：v第八条设立个人独资企业应当具备下列条件：v（一）投资人为一个自然人；v（二）有合法的企业名称；v（三）有投资人申报的出资；v（四）有固定的生产经营场所和必要的生产经营条件；v（五）有必要的从业人员。v三、税收v国务院关于个人独资企业和合伙企业征收所得税问题的通知 v四、与合伙、公司的比较第三章第三章 合伙企业法合伙企业法 v马强著：合伙法律制度研究 人民法院出版社2000年3月第一版v王保树主编中国商法年刊（2006）合伙与合作社法律制度研究北京大

38、学出版社，2007v宋永新美国非公司型企业法vJ.Dennis Hynes,Agency,Partnership,and the LLC(2nd edition）(West Nutshell Series)Thomson West,法律出版社vR.W.Hamilton，The Law of Corporations,West Nutshell Series,St.Paul,Minn.一、什么是合伙企业？一、什么是合伙企业？vArticle 2 The term partnership enterprise refers to the general partnership enterprise

39、s and limited liability partnership enterprises which are established within China by natural persons,legal persons and other organizations in accordance with the law.A general partnership enterprise may be formed by general partners.The partners shall bear unlimited joint and several liabilities fo

40、r the debts of the partnership enterprise.If this Law has any special provisions on the way in which the general partners shall bear liabilities,these special provisions shall prevail.A limited liability partnership enterprise shall be formed by general partners and limited partners.The general part

41、ners shall bear unlimited joint and several liabilities for the debts of the limited liability partnership enterprise.The limited partners bear the liabilities for its debts to the extent of their capital contributions.v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担无限

42、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，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。二、普通合伙企业普通合伙企业v（一）特点（一）特点：v 1、正式的合伙协议（书面形式：第4条）v 2、人合性质v vArticle 26 The partners enjoy equal rights to the execution of partnership affairs.v第二十六条合伙人对执行合伙事务享有同等的权利。v3、合伙人承担无限连带责任（art 2）v 4、是经济实体v（1）

43、相对独立性v（2）财产v财产性质？vArticle 20 All the capital contributions made by partners,the proceeds and other properties acquired in the name of a partnership shall be the properties of the partnership enterprise.v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。vArticle 17 A partner shall perform the capital contr

44、ibution obligation according to the way and amount of capital contribution and the time limit for payment as stipulated in the partnership agreement.For the capital contributions in non-monetary properties for which the formalities for the transfer of property right shall be gone through under any l

45、aw or administrative regulation,the partner shall go through the said formalities.v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。vArticle 52 The measures for the return of property shares of partnership enterprise to a partner who withdraws from the partnership sha

46、ll be stipulated in the partnership agreement or be decided by all partners.The return of property shares may be in money or in kind.v第五十二条退伙人在合伙企业中财产份额的退还办法，由合伙协议约定或者由全体合伙人决定，可以退还货币，也可以退还实物。J.Dennis Hynes,Agency,Partnership,and the LLC(2nd edition）(West Nutshell Series)Thomson West,法律出版社,p262:v“It(

47、RUPA)denies that individual partners are co-owners of partnership property(501),it states that a partnership may be sued in the partnership name,and it declares that“Property acquired by a partnership is property of the partnership and not of the partners individually.”(203)”R.W.Hamilton，The Law of

48、Corporations(5th edition),West Nutshell Series,St.Paul,Minn.,p11：v“The 1914 Act defines a partnership as an“association of two or more persons to carry on as co-owners a business for profit.”UPA 6(1).It was not clear under this statute whether this“association”was an entity in its own right independ

49、ent of the partners.Early case law tended to treat a partnership as an informal association of individuals and not as a separate entity,but this view gradually changed as many partnerships grew in size and clearly possessed many entity characteristics.The 1994 Act states explicitly in section 201 th

50、at“a partnership is an entity distinct from its partners.”Today each partnership has its own federal tax ID number and files its own information tax return;it owns real and personal property in its own name;it can sue and be sued in its own name;and so forth.”vPartnerships are flow-through entities.