手機版
第一章 總則
Chapter One: General Provisions
第一條 為了規范合伙企業的行為，保護合伙企業及其合伙人的合法權益，維護社會經濟秩序，促進社會主義市場經濟的發展，制定本法。
Article 1 This Law is formulated in order to standardize the conduct of partnerships, to protect the lawful rights and interests of partnerships and the partners therein, to safeguard social and economic order, and to promote the development of socialist market economy.
第二條 本法所稱合伙企業，是指依照本法在中國境內設立的由各合伙人訂立合伙協議，共同出資、合伙經營、共享收益、共擔風險，并對合伙企業債務承擔無限連帶責任的營利性組織。
Article 2 The partnership referred to herein shall mean a for-profit association established within China in accordance herewith pursuant to the partnership agreement concluded by all the partners, whereby the partners jointly contribute capital, jointly operate the business, jointly share in the incomes and the risks, and are jointly and severally liable for the debts of the partnership.
第三條 合伙協議應當依法由全體合伙人協商一致，以書面形式訂立。
Article 3 The partnership agreement shall be executed in writing in accordance with the law by all the partners upon their agreement after consultation.
第四條 訂立合伙協議，設立合伙企業，應當遵循自愿、平等、公平、誠實信用原則。
Article 4 Conclusion of the partnership agreement and establishment of the partnership shall be under the principles of self-willingness, equality, fairness, and good faith.
第五條 合伙企業在其名稱中不得使用撚邢迶或者撚邢拊鶉螖字樣。
Article 5 The designation of the partnership may not contain the words "Limited" or "Limited Liability."
第六條 合伙企業從事經營活動，必須遵守法律、行政法規，遵守職業道德。
Article 6 In carrying on its business, the partnership shall observe the law, administrative regulations, and observe the ethics in its industry.
第七條 合伙企業及其合伙人的財產和合法權益受法律保護。
Article 7 The property and lawful rights and interests of the partnership and the partners therein are protected by law.
第二章 合伙企業的設立
Chapter Two: Establishment Of The Partnership
第八條 設立合伙企業，應當具備下列條件：
Article 8 For the establishment of the partnership, the following conditions shall be met:
（一）有二個以上合伙人，并且都是依法承擔無限責任者；
(i) There are two or more partners, all of whom are capable of assuming unlimited liability in accordance with the law;
（二）有書面合伙協議；
(ii) There is a written partnership agreement;
（三）有各合伙人實際繳付的出資；
(iii) There is actual capital contributed by the respective partners;
（四）有合伙企業的名稱；
(iv) There is a designation for the partnership;
（五）有經營場所和從事合伙經營的必要條件。
(v) There is a place of business and the necessary conditions for the operation of the partnership.
第九條 合伙人應當為具有完全民事行為能力的人。
Article 9 Partners must be persons with full capacity for civil acts.
第十條 法律、行政法規禁止從事營利性活動的人，不得成為合伙企業的合伙人。
Article 10 No person who is prohibited by law or administrative regulations to engage in for-profit activities may be a partner in the partnership.
第十一條 合伙人可以用貨幣、實物、土地使用權、知識產權或者其他財產權利出資；上述出資應當是合伙人的合法財產及財產權利。
Article 11 A partner may make capital contribution in cash, tangible goods, land use rights, intellectual property, or other proprietary rights; the capital contribution referred to above shall be the lawful property and proprietary rights of the partners.
對貨幣以外的出資需要評估作價的，可以由全體合伙人協商確定，也可以由全體合伙人委托法定評估機構進行評估。
Where the value of an item of capital contribution needs to be determined, it may be determined pursuant to agreement by the partners after consultation among them, or an appraisal may be conducted thereon by an legally designated appraisal agency appointed by all the partners.
經全體合伙人協商一致，合伙人也可以用勞務出資，其評估辦法由全體合伙人協商確定。
Where there is an agreement after consultation among the partners, a partner may make capital contribution in the form of service, and the appraisal method shall be determined by all the partners after consultation among them.
第十二條 合伙人應當按照合伙協議約定的出資方式、數額和繳付出資的期限，履行出資義務。
Article 12 Partners shall fulfill their obligations in respect of capital contribution in accordance with the method for, amount of, and time limit for, making capital contribution as prescribed in the partnership agreement.
各合伙人按照合伙協議實際繳付的出資，為對合伙企業的出資。
The capital actually contributed by a partner in accordance with the partnership agreement shall be the partner's capital contribution.
第十三條 合伙協議應當載明下列事項：
Article 13 The partnership agreement shall set forth the following:
（一）合伙企業的名稱和主要經營場所的地點；
(i) designation of the partnership and the address of its principal place of operation;
（二）合伙目的和合伙企業的經營范圍；
(ii) the purpose and business scope of the partnership;
（三）合伙人的姓名及其住所；
(iii) the names and domiciles of the partners;
（四）合伙人出資的方式、數額和繳付出資的期限；
(iv) the method for, amount of, and time limit for, making capital contribution by each partner;
（五）利潤分配和虧損分擔辦法；
(v) the method for profit distribution and loss allocation;
（六）合伙企業事務的執行；
(vi) the conduct of partnership affairs;
（七）入伙與退伙；
(vii) participation and withdrawal from the partnership;
（八）合伙企業的解散與清算；
(viii) dissolution and liquidation of the partnership;
（九）違約責任。
(ix) liability for breach of contract.
合伙協議可以載明合伙企業的經營期限和合伙人爭議的解決方式。
The partnership agreement may prescribe a term for the partnership and the method for the resolution of dispute among the partners.
第十四條 合伙協議經全體合伙人簽名、蓋章后生效。合伙人依照合伙協議享有權利，承擔責任。
Article 14 The partnership agreement shall become effective upon the signature or impressing of chops thereon by all the partners. The partners shall have the rights and bear the liabilities as prescribed in the partnership agreement.
經全體合伙人協商一致，可以修改或者補充合伙協議。
The partnership agreement may be amended or supplemented after agreement is reached by all the partners after consultation among them.
第十五條 申請合伙企業設立登記，應當向企業登記機關提交登記申請書、合伙協議書、合伙人身份證明等文件。
Article 15 For the application for registration for the establishment of the partnership, the registration application, partnership agreement, the identification documents of the partners, etc., shall be submitted to the enterprise registration authority.
法律、行政法規規定須報經有關部門審批的，應當在申請設立登記時提交批準文件。
Where approval by the relevant authorities is required by law or administrative regulations, the approval document shall also be submitted when applying for establishment registration.
第十六條 企業登記機關應當自收到申請登記文件之日起三十日內，作出是否登記的決定。對符合本法規定條件的，予以登記，發給營業執照；對不符合本法規定條件的，不予登記，并應當給予書面答復，說明理由。
Article 16 The enterprise registration authority shall make its decision to grant registration or not to grant registration within 30 days of the receipt of the documents for establishment registration. For an application meeting the conditions prescribed herein, registration shall be granted, and a business license shall be issued; for an application failing to meet the conditions prescribed herein, registration shall not be granted, and a written response explaining the reason(s) for denial shall be issued.
第十七條 合伙企業的營業執照簽發日期，為合伙企業成立日期。
Article 17 The date of issue of the business license for the partnership shall be the date of establishment thereof.
合伙企業領取營業執照前，合伙人不得以合伙企業名義從事經營活動。
Prior to the issue of a business license for the partnership, no partner may conduct business in the name of the partnership.
第十八條 合伙企業設立分支機構，應當向分支機構所在地的企業登記機關申請登記，領取營業執照。
Article 18 Where the partnership applies to establish a branch, the partnership shall apply to the enterprise registration authority of the place where the branch will be located for registration, and a business license shall be issued.
第三章 合伙企業財產
Chapter Three: Partnership Property
第十九條 合伙企業存續期間，合伙人的出資和所有以合伙企業名義取得的收益均為合伙企業的財產。
Article 19 In the duration of the partnership, the capital contribution made by the partners and the income received in the name of the partnership shall all be property of the partnership.
合伙企業的財產由全體合伙人依照本法共同管理和使用。
Partnership property shall be jointly managed and used by all the partners in accordance herewith.
第二十條 合伙企業進行清算前，合伙人不得請求分割合伙企業的財產，但本法另有規定的除外。
Article 20 Prior to liquidation of the partnership, the partners may not request for the division of partnership property, except otherwise provided herein.
合伙人在合伙企業清算前私自轉移或者處分合伙企業財產的，合伙企業不得以此對抗不知情的善意第三人。
Where the partners transfer or dispose of partnership property on their own prior to the liquidation of the partnership, the partnership may not assert such transfer or disposal as a defense to claims by third persons who are in good faith and are without knowledge of such transfer or disposition.
第二十一條 合伙企業存續期間，合伙人向合伙人以外的人轉讓其在合伙企業中的全部或者部分財產份額時，須經其他合伙人一致同意。
Article 21 In the duration of the partnership, transfer of his share of property in the partnership by a partner to a person other than a partner, whether in whole or in part, shall be subject to unanimous consent by all the partners.
合伙人之間轉讓在合伙企業中的全部或者部分財產份額時，應當通知其他合伙人。
In the event of transfer of share of property in the partnership between the partners, whether in whole or in part, the other partners shall be notified.
第二十二條 合伙人依法轉讓其財產份額的，在同等條件下，其他合伙人有優先受讓的權利。
Article 22 Where a partner is to transfer his share of property in accordance with the law, the other partners shall have the preemptive right of purchase under the same conditions.
第二十三條 經全體合伙人同意，合伙人以外的人依法受讓合伙企業財產份額的，經修改合伙協議即成為合伙企業的合伙人，依照修改后的合伙協議享有權利，承擔責任。
Article 23 Where upon consent by all the partners, a person other than a partner is to be assigned the share of property in the partnership in accordance with the law, after amendment of the partnership agreement, the assignee shall become a partner in the partnership, and shall have the rights and bear the liabilities in accordance with the amended partnership agreement.
第二十四條 合伙人以其在合伙企業中的財產份額出質的，須經其他合伙人一致同意。
Article 24 Where a partner is to pledge his share of property in the partnership, unanimous consent by all the partners shall be required.
未經其他合伙人一致同意，合伙人以其在合伙企業中的財產份額出質的，其行為無效，或者作為退伙處理；由此給其他合伙人造成損失的，依法承擔賠償責任。
Where a partner pledges his share of property in the partnership without unanimous consent by all the partners, such act shall be invalid, or be treated as withdrawal from the partnership; If any loss is caused to the other partners, such partner shall be liable for damages in accordance with the law.
第四章 合伙企業的事務執行
Chapter Four: Conduct Of Partnership Affairs
第二十五條 各合伙人對執行合伙企業事務享有同等的權利，可以由全體合伙人共同執行合伙企業事務，也可以由合伙協議約定或者全體合伙人決定，委托一名或者數名合伙人執行合伙企業事務。
Article 25 Each partner shall enjoy equal rights with respect to the conduct of partnership affairs, provided that the partnership affairs may be conducted jointly by all the partners, or one or more partners may be appointed to conduct the partnership affairs pursuant to the partnership agreement or the decision by all the partners.
執行合伙企業事務的合伙人，對外代表合伙企業。
The partner(s) conducting partnership affairs shall act in the behalf of the partnership in dealing with outside parties.
第二十六條 依照前條規定委托一名或者數名合伙人執行合伙企業事務的，其他合伙人不再執行合伙企業事務。
Article 26 Where one or more partners is appointed to conduct partnership affairs pursuant to the provisions in the previous article, the other partners shall no longer conduct partnership affairs.
不參加執行事務的合伙人有權監督執行事務的合伙人，檢查其執行合伙企業事務的情況。
The partners who do not participate in the conduct of partnership affairs shall be entitled to monitor the partner(s) who conducts partnership affairs, and review the status of the partnership affairs conducted thereby.
第二十七條 由一名或者數名合伙人執行合伙企業事務的，應當依照約定向其他不參加執行事務的合伙人報告事務執行情況以及合伙企業的經營狀況和財務狀況，其執行合伙企業事務所產生的收益歸全體合伙人，所產生的虧損或者民事責任，由全體合伙人承擔。
Article 27 Where partnership affairs are conducted by one or more partners, they shall report the status of the partnership affairs conducted thereby, and the operating and financial conditions of the partnership to the other partners who do not participate in the conduct of partnership affairs, and all incomes generated from their conduct of partnership affairs shall belong to all the partners, and the losses or civil liabilities incurred therefrom shall be borne by all the partners.
第二十八條 合伙人為了解合伙企業的經營狀況和財務狀況，有權查閱帳簿。
Article 28 A partner shall be entitled to inspect partnership books for the purpose of understanding the operating and financial conditions of the partnership.
合伙人依法或者按照合伙協議對合伙企業有關事項作出決議時，除本法另有規定或者合伙協議另有約定外，經全體合伙人決定可以實行一人一票的表決辦法。
Unless otherwise provided herein or in the partnership agreement, where the partners decide upon matters relating to the partnership in accordance with the law or the partnership agreement, the voting method of one vote for each partner may be adopted if unanimously agreed upon by all the partners.
第二十九條 合伙協議約定或者經全體合伙人決定，合伙人分別執行合伙企業事務時，合伙人可以對其他合伙人執行的事務提出異議。提出異議時，應暫停該項事務的執行。如果發生爭議，可由全體合伙人共同決定。
Article 29 Where the partnership agreement or a decision made by all partners provides that partners shall conduct partnership affairs individually, a partner may object to the conduct of a partnership affair by any of the other partners. Where an objection is raised, the execution of such affair shall be suspended. If there is a dispute, such dispute may be decided by all the partners.
被委托執行合伙企業事務的合伙人不按照合伙協議或者全體合伙人的決定執行事務的，其他合伙人可以決定撤銷該委托。
Where the partner(s) appointed to conduct partnership affairs fails to conduct partnership affairs in accordance with the partnership agreement or the decision reached by all the partners, the other partners may decide to revoke the appointment.
第三十條 合伙人不得自營或者同他人合作經營與本合伙企業相競爭的業務。
Article 30 A partner may not engage in any business in competition with the business of the partnership either on his own, or in cooperation with others.
除合伙協議另有約定或者經全體合伙人同意外，合伙人不得同本合伙企業進行交易。
Unless otherwise prescribed in the partnership agreement or otherwise agreed by all the partners, a partner may not conduct any transaction with the partnership.
合伙人不得從事損害本合伙企業利益的活動。
A partner may not engage in any conduct harmful to the interests of the partnership.
第三十一條 合伙企業的下列事務必須經全體合伙人同意：
Article 31 The following matters related to the partnership shall be subject to unanimous consent by all the partners:
（一）處分合伙企業的不動產；
(i) disposition of any real property of the partnership;
（二）改變合伙企業名稱；
(ii) change of partnership designation;
（三）轉讓或者處分合伙企業的知識產權和其他財產權利；
(iii) transfer or disposal of the intellectual property or other proprietary rights of the partnership;
（四）向企業登記機關申請辦理變更登記手續；
(iv) application to the enterprise registration authority for registration for change;
（五）以合伙企業名義為他人提供擔保；
(v) provision of security for others in the name of the partnership;
（六）聘任合伙人以外的人擔任合伙企業的經營管理人員；
(vi) appointment of anyone other than a partner to a position of management in the partnership;
（七）依照合伙協議約定的有關事項。
(vii) the relevant matters set forth in the partnership agreement.
第三十二條 合伙企業的利潤和虧損，由合伙人依照合伙協議約定的比例分配和分擔；合伙協議未約定利潤分配和虧損分擔比例的，由各合伙人平均分配和分擔。
Article 32 The profits or losses of the partnership shall be distributed to or borne by the partners in accordance with the ratio specified in the partnership agreement; where the partnership agreement fails to specify the ratio of profit distribution or loss allocation, the partners shall share equally in the profits and losses.
合伙協議不得約定將全部利潤分配給部分合伙人或者由部分合伙人承擔全部虧損。
The partnership agreement may not provide that all profits be distributed to certain partners or that all losses be borne by certain partners.
第三十三條 合伙企業存續期間，合伙人依照合伙協議的約定或者經全體合伙人決定，可以增加對合伙企業的出資，用于擴大經營規模或者彌補虧損。
Article 33 In the duration of the partnership, pursuant to the partnership agreement or the decision reached by all the partners, the partnership may increase the capital contribution in the partnership for the purpose of expanding operation or covering losses.
第三十四條 合伙企業年度的或者一定時期的利潤分配或者虧損分擔的具體方案，由全體合伙人協商決定或者按照合伙協議約定的辦法決定。
Article 34 The detailed plan for profit distribution or loss allocation for each year or for certain period shall be decided by the partners after consultation or be decided by a method prescribed in the partnership agreement.
第三十五條 被聘任的合伙企業的經營管理人員應當在合伙企業授權范圍內履行職務。
Article 35 The appointed management personnel in the partnership shall perform their duties within the scope authorized by the partnership.
被聘任的合伙企業的經營管理人員，超越合伙企業授權范圍從事經營活動，或者因故意或者重大過失，給合伙企業造成損失的，依法承擔賠償責任。
Where an appointed management personnel causes loss to the partnership as a result of conducting business beyond the scope authorized by the partnership, or due to his willful misconduct or gross negligence, he shall be liable for damages in accordance with the law.
第三十六條 合伙企業應當依照法律、行政法規的規定建立企業財務、會計制度。
Article 36 The partnership shall establish enterprise financial and accounting systems in accordance with the provisions of law and administrative regulations.
第三十七條 合伙企業應當依法履行納稅義務。
Article 37 The partnership shall fulfill its obligations to pay taxes in accordance with the law.
第五章 合伙企業與第三人關系
Chapter Five: Relationship Between The Partnership And A Third Person
第三十八條 合伙企業對合伙人執行合伙企業事務以及對外代表合伙企業權利的限制，不得對抗不知情的善意第三人。
Article 38 Any restriction imposed by the partnership on a partner with respect to the conduct of partnership affairs or the authority to act in the behalf of the partnership in dealing with outside parties may not be asserted as a defense against a third person who is in good faith and without knowledge of such restriction.
第三十九條 合伙企業對其債務，應先以其全部財產進行清償。合伙企業財產不足清償到期債務的，各合伙人應當承擔無限連帶清償責任。
Article 39 The partnership shall pay its debts out of all of its property first. If the partnership property is not sufficient to pay the debts that are due, each partner shall be jointly and severally liable for payment thereof.
第四十條 以合伙企業財產清償合伙企業債務時，其不足的部分，由各合伙人按照本法第三十二條第一款規定的比例，用其在合伙企業出資以外的財產承擔清償責任。
Article 40 Where the partnership property is used to pay partnership debts and there is a deficiency, in addition to his capital contribution in the partnership, each partner shall use his property to satisfy his liability for payment of partnership debts in accordance with the ratio determined pursuant to Paragraph 1 of Article 32 hereof.
合伙人由于承擔連帶責任，所清償數額超過其應當承擔的數額時，有權向其他合伙人追償。
A partner who has paid more than his share of the debts as a result of his joint and several liability shall be entitled to seek recourse against other partners.
第四十一條 合伙企業中某一合伙人的債權人，不得以該債權抵銷其對合伙企業的債務。
Article 41 A creditor of any one of the partners in the partnership may not set off his debts owed to the partnership with his creditor's rights against such partner.
第四十二條 合伙人個人負有債務，其債權人不得代位行使該合伙人在合伙企業中的權利。
Article 42 Where a partner has personal debts, his creditors may not subrogate his creditor's rights against such partner for the rights which the partner may exercise in the partnership.
第四十三條 合伙人個人財產不足清償其個人所負債務的，該合伙人只能以其從合伙企業中分取的收益用于清償；債權人也可以依法請求人民法院強制執行該合伙人在合伙企業中的財產份額用于清償。
Article 43 Where the personal property of a partner is not sufficient to pay his personal debts, such partner may only use the income received from the partnership for payment of such debts; provided that the creditors thereof may, in accordance with the law, petition the People's Court to attach the partner's share of the partnership property for full payment of the debts.
對該合伙人的財產份額，其他合伙人有優先受讓的權利。
With respect to the partner's share of property in the partnership, other partners shall have the preemptive right of assignment.
第六章 入伙、退伙
Chapter Six: Admission To And Withdrawal From The Partnership
第四十四條 新合伙人入伙時，應當經全體合伙人同意，并依法訂立書面入伙協議。
Article 44 For the admission of a new partner to the partnership, the consent of all the partners shall be required, and a written partnership admission agreement shall be concluded.
訂立入伙協議時，原合伙人應當向新合伙人告知原合伙企業的經營狀況和財務狀況。
When the partnership admission agreement is concluded, the original partners shall inform the new partner the original partnership's operating and financial conditions.
第四十五條 入伙的新合伙人與原合伙人享有同等權利，承擔同等責任。入伙協議另有約定的，從其約定。
Article 45 The new partner who has been admitted to the partnership shall have equal rights, and share equal liabilities with the original partners. Provided, however, if the partnership admission agreement provides otherwise, such provision shall prevail.
入伙的新合伙人對入伙前合伙企業的債務承擔連帶責任。
The new partner who has been admitted to the partnership shall be jointly and severally liable for the liabilities incurred by the partnership prior to his admission.
第四十六條合伙協議約定合伙企業的經營期限的，有下列情形之一時，合伙人可以退伙：
Article 46 Where the partnership agreement prescribes an operating term for the partnership, a partner may withdraw from the partnership in any of the following circumstances:
（一）合伙協議約定的退伙事由出現；
(i) A cause for withdrawal prescribed in the partnership agreement has occurred;
（二）經全體合伙人同意退伙；
(ii) The withdrawal is consented by all the partners;
（三）發生合伙人難于繼續參加合伙企業的事由；
(iii) A cause has occurred which renders the partner's continued participation in the partnership difficult;
（四）其他合伙人嚴重違反合伙協議約定的義務。
(iv) Other partners have seriously breached their duties prescribed in the partnership agreement.
第四十七條 合伙協議未約定合伙企業的經營期限的，合伙人在不給合伙企業事務執行造成不利影響的情況下，可以退伙，但應當提前三十日通知其他合伙人。
Article 47 Where the partnership agreement does not prescribe an operating term for the partnership, a partner may withdraw from the partnership if such withdrawal will not adversely impact on the conduct of the partnership affairs, provided that the other partners shall be notified 30 days in advance.
第四十八條 合伙人違反前二條規定，擅自退伙的，應當賠償由此給其他合伙人造成的損失。
Article 48 Where a partner withdraws from the partnership unilaterally in violation of the previous two articles, such partner shall compensate the other partners for the losses they have suffered as a result.
第四十九條 合伙人有下列情形之一的，當然退伙：
Article 49 In any of the following circumstances, it is mandatory that a partner withdraws from the partnership:
（一）死亡或者被依法宣告死亡；
(i) The partner is deceased or is adjudged to be deceased;
（二）被依法宣告為無民事行為能力人；
(ii) The partner is adjudged to be without capacity for civil act;
（三）個人喪失償債能力；
(iii) The partner is personally insolvent;
（四）被人民法院強制執行在合伙企業中的全部財產份額。
(iv) All of the partner's share of property in the partnership has been attached by the People's Court;
前款規定的退伙以實際發生之日為退伙生效日。
The effective date of withdrawal from the partnership shall be the actual date of occurrence of any of the circumstances enumerated in the previous paragraph.
第五十條 合伙人有下列情形之一的，經其他合伙人一致同意，可以決議將其除名：
Article 50 Where a partner falls into any of the following categories, he may be expelled from the partnership by a resolution adopted after unanimous agreement is reached by the other partners:
（一）未履行出資義務；
(i) The partner fails to fulfill his obligations in respect of making capital contribution;
（二）因故意或者重大過失給合伙企業造成損失；
(ii) The partner has caused loss to the partnership due to his willful misconduct or gross negligence;
（三）執行合伙企業事務時有不正當行為；
(iii) The partner engages in improper conduct while conducting partnership affairs;
（四）合伙協議約定的其他事由。
(iv) Other causes specified in the partnership agreement.
對合伙人的除名決議應當書面通知被除名人。被除名人自接到除名通知之日起，除名生效，被除名人退伙。
The resolution to expel a partner shall be delivered to the partner in writing. The expulsion shall become effective as of the date of receipt of notice of expulsion, and the expelled partner shall withdraw from the partnership.
被除名人對除名決議有異議的，可以在接到除名通知之日起三十日內，向人民法院起訴。
Where the expelled partner objects to the resolution for expulsion, he may bring a suit to the People's Court within 30 days of the date of receipt of the notice of expulsion.
第五十一條 合伙人死亡或者被依法宣告死亡的，對該合伙人在合伙企業中的財產份額享有合法繼承權的繼承人，依照合伙協議的約定或者經全體合伙人同意，從繼承開始之日起，即取得該合伙企業的合伙人資格。
Article 51 Where a partner is deceased or is adjudged to be deceased, the heir(s) who has the legal right of inheritance to the partner's share of property in the partnership, in accordance with the provision in the partnership agreement or with the consent of all partners, shall obtain the status of a partner in the partnership as of the date of inheritance.
合法繼承人不愿意成為該合伙企業的合伙人的，合伙企業應退還其依法繼承的財產份額。
Where the legal heir(s) does not intend to become a partner in the partnership, the partnership shall redeem the share of property in the partnership which is legally inherited by such heir(s).
合法繼承人為未成年人的，經其他合伙人一致同意，可以在其未成年時由監護人代行其權利。
Where the legal heir(s) is a minor, with the consent of all the other partners, the guardian thereof may exercise his rights in his behalf during the period of his minority.
第五十二條 合伙人退伙的，其他合伙人應當與該退伙人按照退伙時的合伙企業的財產狀況進行結算，退還退伙人的財產份額。
Article 52 Where a partner withdraws from the partnership, the other partners shall conduct settlement therewith in light of the conditions of the partnership property at the time of withdrawal, and redeem the withdrawing partner's share of the property.
退伙時有未了結的合伙企業事務的，待了結后進行結算。
Where there are pending partnership affairs at the time of withdrawal, the settlement shall be conducted upon the completion of the partnership affairs.
第五十三條 退伙人在合伙企業中財產份額的退還辦法，由合伙協議約定或者由全體合伙人決定，可以退還貨幣，也可以退還實物。
Article 53 The method for redeeming the withdrawing partner's share of partnership property shall be prescribed in the partnership agreement or decided by all the partners, and can be either distribution of cash, or distribution of tangible goods.
第五十四條 退伙人對其退伙前已發生的合伙企業債務，與其他合伙人承擔連帶責任。
Article 54 A withdrawing partner shall be jointly and severally liable for the debts of the partnership incurred prior to his withdrawal, as are all the other partners.
第五十五條 合伙人退伙時，合伙企業財產少于合伙企業債務的，退伙人應當按照本法第三十二條第一款的規定分擔虧損。
Article 55 When a partner withdraws from the partnership, if the partnership property is less than the partnership liabilities, the withdrawing partner shall share the loss in accordance with Paragraph 1 of Article 32 hereof.
第五十六條 合伙企業登記事項因退伙、入伙、合伙協議修改等發生變更或者需要重新登記的，應當于作出變更決定或者發生變更事由之日起十五日內，向企業登記機關辦理有關登記手續。
Article 56 Where the registered items have changed or need to be re-registered due to withdrawal or admission of partners, amendment of the partnership agreement, etc. , the relevant registration shall be conducted with the enterprise registration authority within 15 days of the date of the decision for change or the occurrence of the change.
第七章 合伙企業解散、清算
Chapter Seven: Dissolution And Liquidation Of The Partnership
第五十七條 合伙企業有下列情形之一時，應當解散：
Article 57 The partnership shall be dissolved in any of the following circumstances:
（一）合伙協議約定的經營期限屆滿，合伙人不愿繼續經營的；
(i) The partnership term prescribed by the partnership agreement has expired and the partners are unwilling to continue the operation of the partnership;
（二）合伙協議約定的解散事由出現；
(ii) A cause for dissolution stipulated in the partnership has occurred.
（三）全體合伙人決定解散；
(iii) All the partners decide to dissolve the partnership;
（四）合伙人已不具備法定人數；
(iv) The number of partners no longer meets legal requirement;
（五）合伙協議約定的合伙目的已經實現或者無法實現；
(v) The partnership purpose prescribed by the partnership agreement has been accomplished, or is not capable of being accomplished;
（六）被依法吊銷營業執照；
(vi) The business license of the partnership is revoked in accordance with the law;
（七）出現法律、行政法規規定的合伙企業解散的其他原因。
(vii) Any other cause for dissolution of the partnership as stipulated by law or administrative regulations has occurred.
第五十八條 合伙企業解散后應當進行清算，并通知和公告債權人。
Article 58 Upon dissolution of the partnership, liquidation shall be conducted, and the creditors shall be notified through notice or public announcement.
第五十九條 合伙企業解散，清算人由全體合伙人擔任；未能由全體合伙人擔任清算人的，經全體合伙人過半數同意，可以自合伙企業解散后十五日內指定一名或者數名合伙人，或者委托第三人，擔任清算人。
Article 59 Where the partnership is dissolved, the liquidating members shall be composed of all the partners; where not all the partners are able to serve as liquidating members, upon consent by a majority of the partners, one or more partners may be designated, or a third person may be appointed, to serve as the liquidating member(s) within 15 days of the dissolution of the partnership.
十五日內未確定清算人的，合伙人或者其他利害關系人可以申請人民法院指定清算人。
Failure to appoint the liquidating member(s) shall entitle the partners or other interested persons to petition the People's Court for appointment of the liquidating member(s).
第六十條 清算人在清算期間執行下列事務：
Article 60 The liquidating member(s) shall carry on the following affairs during the liquidation:
（一）清理合伙企業財產，分別編制資產負債表和財產清單；
(i) identifying the partnership assets, and preparing a balance sheet and a schedule of assets separately;
（二）處理與清算有關的合伙企業未了結的事務；
(ii) settling unfinished partnership affairs which are related to liquidation;
（三）清繳所欠稅款；
(iii) making full payment of taxes owed;
（四）清理債權、債務；
(iv) sorting out the partnership's creditor's rights, and debtor's liabilities;
（五）處理合伙企業清償債務后的剩余財產；
(v) disposing of the remaining assets of the partnership after full payment of debts;
（六）代表合伙企業參與民事訴訟活動。
(vi) participating in civil suits in the behalf of the partnership.
第六十一條 合伙企業財產在支付清算費用后，按下列順序清償：
Article 61 After payment of liquidating expenses, the remaining property shall be distributed in the following order:
（一）合伙企業所欠招用的職工工資和勞動保險費用；
(i) the wages and labor insurance expense owed to the workers hired by the partnership.
（二）合伙企業所欠稅款；
(ii) taxes owed by the partnership;
（三）合伙企業的債務；
(iii) debts owed by the partnership;
（四）返還合伙人的出資。
(iv) redemption of the capital contribution by the partners.
合伙企業財產按上述順序清償后仍有剩余的，按本法第三十二條第一款規定的比例進行分配。
If there is a surplus of partnership property after payments have been made in the above order, the surplus shall be distributed in accordance with the ratio prescribed in Paragraph 1 of Article 32 hereof.
第六十二條 合伙企業清算時，其全部財產不足清償其債務的，依照本法第三十九條和第四十條的規定辦理。
Article 62 During the partnership liquidation, if the total partnership property is not sufficient to satisfy its debts, the situation shall be handled in accordance with the provisions in Article 39 and Article 40 hereof.
第六十三條 合伙企業解散后，原合伙人對合伙企業存續期間的債務仍應承擔連帶責任，但債權人在五年內未向債務人提出償債請求的，該責任消滅。
Article 63 Upon dissolution of the partnership, the original partners shall be jointly and severally liable for the debts incurred by the partnership in its duration, provided that the liability shall terminate if the creditors fail to make a claim against the debtors within 5 years.
第六十四條 清算結束，應當編制清算報告，經全體合伙人簽名、蓋章后，在十五日內向企業登記機關報送清算報告，辦理合伙企業注銷登記。
Article 64 Upon completion of the liquidation, a liquidation report shall be prepared, and after all the partners have signed or impressed their chops thereon, the liquidation report shall be filed with the enterprise registration authority with 15 days, and the de-registration of the partnership shall be carried out therewith.
第八章 法律責任
Chapter Eight: Legal Liabilities
第六十五條 違反本法規定，提交虛假文件或者采取其他欺騙手段，取得企業登記的，責令改正，可以處以五千元以下的罰款；情節嚴重的，撤銷企業登記。
Article 65 If the enterprise registration is obtained by submission of false documents or by other fraudulent means in violation hereof, rectification shall be ordered, and a fine of not more than 5,000 Yuan may be imposed; where the circumstance is serious, the enterprise registration shall be canceled.
第六十六條 違反本法規定，在合伙企業名稱中使用撚邢迶或者撚邢拊鶉螖字樣的，責令限期改正，可以處以二千元以下的罰款。
Article 66 If the word "Limited" or "Limited Liability" is used in the designation of the partnership in violation hereof, rectification within a prescribed time limit shall be ordered, and a fine of not more than 2,000 Yuan may be imposed.
第六十七條 違反本法規定，未依法領取營業執照，而以合伙企業名義從事經營活動的，責令停止經營活動，可以處以五千元以下的罰款。
Article 67 If business is conducted in the name of the partnership while its business license is not issued, such business shall be ordered to cease operation, and a fine of not more than 5,000 Yuan may be imposed.
合伙企業登記事項發生變更時，未按照本法規定辦理有關變更登記的，責令限期登記；逾期不登記的，處以二千元以下的罰款。
If the partnership fails to conduct the relevant registration for change in accordance herewith when a registered item has changed, registration within a prescribed time limit shall be ordered; if the partnership fails to conduct the registration after the prescribed time limit has expired, a fine of 2,000 Yuan shall be imposed.
第六十八條 合伙人執行合伙企業事務中，將應當歸合伙企業的利益據為己有的，或者采取其他手段侵占合伙企業財產的，責令將該利益和財產退還合伙企業；給合伙企業或者其他合伙人造成損失的，依法承擔賠償責任；構成犯罪的，依法追究刑事責任。
Article 68 If in the course of conducting partnership affairs, a partner appropriates to himself the interest which shall belong to the partnership, or convert the partnership property by other means, such partner shall be ordered to revert the interest or the property back to the partnership; if any loss is caused to the partnership or other partners, such partner shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.
第六十九條 合伙人對本法規定或者合伙協議約定必須經全體合伙人同意始得執行的事務，擅自處理，給合伙企業或者其他合伙人造成損失的，依法承擔賠償責任。
Article 69 If a partner, without authorization, conducts a partnership affair which is subject to consent by all the partners as stipulated herein or in the partnership agreement, and causes loss to the partnership and other partners, such partner shall be liable for damages in accordance with the law.
第七十條 不具有事務執行權的合伙人，擅自執行合伙企業的事務，給合伙企業或者其他合伙人造成損失的，依法承擔賠償責任。
Article 70 If a partner who is not authorized to conduct partnership affairs conducts partnership affairs without authorization, causing loss to the partnership and other partners, such partner shall be liable for damages in accordance with the law.
第七十一條 合伙人違反本法第三十條的規定，從事與本合伙企業相競爭的業務或者與本合伙企業進行交易，給合伙企業或者其他合伙人造成損失的，依法承擔賠償責任。
Article 71 If a partner engages in business in competition with the partnership, or engages in any transaction with the partnership in violation of Article 30 hereof, causing losses to the partnership and other partners, such partner shall be liable for damages in accordance with the law.
第七十二條 合伙企業招用的職工利用職務上的便利，將合伙企業財物非法占為己有或者挪用合伙企業資金歸個人使用的，依法承擔民事責任；構成犯罪的，依法追究刑事責任。
Article 72 If a worker employed by the partnership usurps his working privileges to illegally appropriate partnership property to himself, or appropriate partnership funds for personal use, such person shall be civilly liable in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.
第七十三條 清算人未依照本法規定向企業登記機關報送清算報告，或者報送清算報告隱瞞重要事實，或者有重大遺漏的，責令改正。
Article 73 If the liquidating member fails to submit a liquidation report to the enterprise registration authority in accordance with the provisions hereof, or submits a liquidation report which conceals any material fact, or has any material omission, rectification shall be ordered.
第七十四條 合伙人擔任清算人在執行清算事務時，謀取非法收入或者侵占合伙企業財產的，責令將該收入和侵占的財產退還合伙企業；構成犯罪的，依法追究刑事責任。
Article 74 If while serving as a liquidating member, a partner seeks illegal income or convert partnership property while conducting liquidating affairs, such person shall be ordered to revert such income or converted property back to the partnership, and shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.
合伙人委托的清算人有前款行為的，責令將該收入和侵占的財產退還合伙企業，并依法承擔賠償責任；構成犯罪的，依法追究刑事責任。
If a liquidating member appointed by the partnership commits any act referred to in the previous paragraph, such person shall be ordered to revert such income or converted property back to the partnership, and shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.
第七十五條 清算人違反本法規定，隱匿、轉移合伙企業財產，對資產負債表或者財產清單作虛偽記載，或者在未清償債務前分配企業財產的，責令改正；損害債權人利益的，依法承擔賠償責任；構成犯罪的，依法追究刑事責任。
Article 75 If in violation hereof, the liquidating member(s) conceals or transfers partnership property, makes false records in the balance sheet or schedule of assets, or distributes partnership property prior to full payment of debts, rectification shall be ordered; where creditors' interests are harmed, such person shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.
第七十六條 合伙人違反合伙協議的，應當依法承擔違約責任。
Article 76 If a partner breaches the partnership agreement, he shall be liable for breach of contract in accordance with the law.
合伙人履行合伙協議發生爭議的，合伙人可以通過協商或者調解解決。合伙人不愿通過協商、調解解決或者協商、調解不成的，可以依據合伙協議中的仲裁條款或者事后達成的書面仲裁協議，向仲裁機構申請仲裁。當事人沒有在合伙協議中訂立仲裁條款，事后又沒有達成書面仲裁協議的，可以向人民法院起訴。
Where there is a dispute among the partners concerning the performance of the partnership agreement, the partners may resolve the dispute through consultation or mediation. If the partners are unwilling to resolve the dispute through consultation or mediation, or consultation or mediation has failed, the dispute may be submitted to an arbitration institution for arbitration in accordance with the arbitration clause in the partnership agreement or a written arbitration agreement concluded after the occurrence of the dispute. Where the parties did not set forth an arbitration clause in the partnership agreement, and the parties failed to reach an arbitration agreement after the occurrence of the dispute, a suit may be brought to the People's Court.
第七十七條 有關行政管理機關及其工作人員違反本法規定，濫用職權、徇私舞弊、收受賄賂、侵害合伙企業合法權益的，依法給予行政處分；構成犯罪的，依法追究刑事責任。
Article 77 If the relevant administrative authorities and the personnel thereof, in violation of the provisions hereof, engage in abuse of authority, in improper conducts for personal gains, in acceptance of bribes, harming the lawful rights and interests of the partnership, administrative penalty shall be imposed in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.
第九章 附則
Chapter Nine: Supplementary Provisions
第七十八條 本法自１９９７年８月１日起施行。
Article 78 This Law shall become operative as of August 1, 1997.
