【2017年整理】3.法人企业及非法人企业.docVIP

PAGE PAGE 5法人 Legal person什么是法人？ The legal person is an organization possessing capacity and competence for civil rights and obligations and independently enjoying civil rights and assuming civil obligations in accordance with law.法人的特点 Unlike natural person with blood and flesh, legal person is an artificial person, i.e. a social organization with independent property. Its property is independent from its member. It participates in civil activities in its own name, i.e. can sue and be sued in its own name. As a result, it uses such property to assume civil liabilities independently.法人的分类 There are four types of legal person, i.e. Enterprises, State organs, Institutions, Social associations. Of all the types of legal person, Enterprises is the most important one, for it accounts for the large number of business organizations, which mainly including State-owned enterprise, limited liability company (LLC) and company limited by shares (CLS).Legal person and natural personLegal personNatural personEquality of capacity×√Exclusive capacityCredit bankingInheritance, marriageSimultaneous creation and termination of capacity and competence√×Exercise of capacityOrgans In person or by agentEnterprise 企业——包含独资企业（个体工商户，个人独资），合伙企业，公司企业个体工商户 industrial and commercial household （2011年11月1日）有经营能力的公民，经工商行政管理部门登记，从事工商业经营的，为个体工商户。个体工商户可以个人经营，也可以家庭经营。（个人或家庭的无限责任）申请登记为个体工商户，应当向经营场所所在地登记机关申请注册登记。申请人应当提交登记申请书、身份证明和经营场所证明。 个体工商户登记事项包括经营者姓名和住所、组成形式、经营范围、经营场所。个体工商户使用名称的，名称作为登记事项。个体工商户在领取营业执照后，应当依法办理税务登记。个体工商户可以凭营业执照及税务登记证明，依法在银行或者其他金融机构开立账户，申请贷款。个体工商户可以根据经营需要招用从业人员。个体工商户应当依法与招用的从业人员订立劳动合同。（人数不再限制）个人独资 sole proprietorship (1999年)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。设立个人独资企业应当具备下列条件：（一）投资人为一个自然人；（二）有合法的企业名称；（三）有投资人申报的出资；（四）有固定的生产经营场所和必要的生产经营条件；（五）有必要的从业人员。个人独资企业设立申请书应当载明下列事项：（一）企业的名称和住所；（二）投资人的姓名和居所；（三）投资人的出资额和出资方式；（四）经营范围。个人独资企业解散后，原投资人对个人独资企业存续期间的债务仍应承担偿还责任，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。个人独资企业解散的，财产应当按照下列顺序清偿：（一）所欠职工工资和社会保险费用；（二）所欠税款；（三）其他债务。合伙企业 Partnership （2006年）Partne