第一章 总 则
Chapter 1 General Provisions

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。
Article 1 These Regulations are formulated to encourage and guide a healthy development of private enterprises, to protect their legal rights and interests and strengthen the supervision and administration, thus prospering the socialist planned commodity economy.

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。
Article 2 The "private enterprise" referred to in these Regulations means the benefit-sought economic organization whose property is owned by the individuals with more than 8 employees.

第三条 私营经济是社会主义公有制经济的补充。
Article 3 The private economy is a supplement to the socialist economy under the public ownership.

国家保护私营企业的合法权益。
The State protects the legal rights and interests of the private enterprise.

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。
The private enterprise shall conduct its business within the scope stipulated by laws, regulations and policies of the State.

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。
Article 4 The staff and workers of the private enterprise may organize the trade union in accordance with the law. The staff and worker's legal rights and interests shall be protected by laws of the State.

第五条 私营企业可以成立私营企业协会。
Article 5 The private enterprises are entitled to establish the private enterprise association.

第二章 私营企业的种类
Chapter 2 Types of Private Enterprises

第六条 私营企业分为以下三种：
Article 6 The private enterprises are classified under the following 3 types:

（一）独资企业；
(1) personal-fund enterprise;

（二）合伙企业；
(2) partnership enterprise;

（三）有限责任公司。
(3) limited-liability company.

第七条 独资企业是指一人投资经营的企业。
Article 7 The "personal-fund enterprise" refers to the enterprise which is invested in and managed by one person.

独资企业投资者对企业债务负无限责任。
The investor of the personal-fund enterprise shall assume unlimited liability for the debts of the enterprise.

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。
Article 8 The "partnership enterprise" means the enterprise which is funded according to an agreement, managed together, and whose profits and losses are born jointly by more than 2 persons.

合伙企业应当有书面协议。
The partnership enterprise shall have a written agreement.

合伙人对企业债务负连带无限责任。
The partners shall assu me unlimited joint liability for the debts of the enterprise.

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。
Article 9 The "limited-liability company" means the investors shall hold the liability for the company according to their contribution and the company shall bear its liabilities with its all assets.

有限责任公司应当符合下列规定：
The limited-liability company shall comply with the following provisions:

（一）公司名称标明有限责任公司或者有限公司的字样；
(1) the name of the company shall be titled with "limited-liability company" or "limited company";

（二）有符合本条例规定的公司章程；
(2) the articles of associations of the company shall conform with the stipulations of these Regulations;

（三）投资者为二人以上三十人以下；
(3) the number of investors shall range from 2 to 30;

（四）注册资金取得合法的验资证明；
(4) registered fund shall have a legal certificate of capital verification;

（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；
(5) the transfer of an investor's contribution shall be agreed upon by the oth er investors; if the number of investors is more than 3, the transfer shall be agreed up on by the majority of the investors;

（六）不得减少注册资金；
(6) the registered fund shall not be reduced;

（七）不得向社会发行股票。
(7) the public issue of stocks shall not be permitted.

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。
The limited-liability company with more than 30 investors shall ap ply and report specially to the department in change of administration of industrial and commercial, and go through the registration formalities upon the permission.

第十条 有限责任公司依法取得法人资格。
Article 10 The limited-liability company shall obtain the status of legal person according to law.

第三章 私营企业的开办和关闭
Chapter 3 Establishment and Termination of Private Enterprise

第十一条 下列人员可以申请开办私营企业：
Article 11 The following persons may apply for establishing a private enterprise:

（一）农村村民；
(1) villagers in rural areas;

（二）城镇待业人员；
(2) unemployed people in cities and towns;

（三）个体工商户经营者；
(3) individual industrial and commercial households;

（四）辞职、退职人员；
(4) persons who have resigned or been discharged;

（五）国家法律、法规和政策允许的离休、退休人员和其他人员。
(5) persons who have retired, and other people permitted by laws, regulations and policies of the State.

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。
Article 12 Within the scope stipulated by laws, regulations and policies of the State, the private enterprise can conduct its production and business in the lines of industry, construction, traffic and transportation, commerce, catering, service, repairing and consulting of science and technology.

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。
The private enterprise shall not be engaged in military industry and banking, and cannot produce and deal in the products prohibited by the State.

第十三条 申请开办私营企业应当具备下列条件：
Article 13 When applying for establishing a private enterprise, it shall meet the following requirements:

（一）与生产经营和服务规模相适应的资金和从业人员；
(1) having funds and employees in conformity to the scale of business and service of the enterprise;

（二）固定的经营场所和必要的设施；
(2) having fixed place of business and necessary equipment;

（三）符合国家法律、法规和政策规定的经营范围。
(3) its business scope being in conformity with provisions of laws, regulation s and policies of the State.

第十四条 有限责任公司章程应当包括下列事项：
Article 14 The articles of association of the limited-liability company shall include the following items:

（一）公司名称和住所；
(1) the name and address of the company;

（二）开办公司的宗旨和经营范围；
(2) the purpose of establishing the company and its business scope;

（三）注册资金和各个投资者的出资数额；
(3) the amounts of registered funds and the contribution of each investor;

（四）投资者的姓名、住所及投资者的权利、义务；
(4) each investor's name and address, and his rights and obligations;

（五）公司的组织机构；
(5) the institution of the company;

（六）公司的解散条件；
(6) conditions for dissolution of the company;

（七）投资者转让出资的条件；
(7) conditions for investors transferring their share of investment;

（八）利润分配和亏损分担的办法；
(8) allocation of profits and bearing of losses;

（九）公司章程的修改程序；
(9) procedures for the amendment of articles of association of the company;

（十）需要订明的其他事项。
(10) other items needed to be stated expressly.

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。
Article 15 When applying for establishing a private enterprise, the applicant shall register with the local department in charge of administration of industry and commerce by the related certificates. Upon the ratification and the issuing of its business license, the private enterprise can conduct its business operations.

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。
Article 16 When separating, merging, transferring, moving and changing business scope, the private enterprise shall go through the formalities of alternation of registration or re-registration with the departments in charge of administration of industry and commerce.

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。
Article 17 In case of termination, the private enterprise shall file application with the departments in charge of administration of industry and commerce 30 days before termination, and cancel the registration after verification by the department.

私营企业歇业，应当进行财产清算，偿还债务。
In case of termination, the private enterprise shall carry out liquidation and pay off its debts.

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。
Article 18 In case of bankruptcy, the private enterprise shall carry out liquidation of bankru ptcy and pay off its debts. The detailed measures for the liquidation will be made out s eparately.

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。
Article 19 A private enterprise with the qualification of legal person shall handle the registration of establishment, alternation or cancellation of the registration according to the provisions of Regulations of the People's Republic of China for the Registration of the Enterprise Legal Person.

第四章 私营企业的权利和义务
Chapter 4 Rights and Obligations of the Private Enterprise

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。
Article 20 The investor of the private enterprise is entitled to have the ownership to his property, which can be inherited according to law.

第二十一条 私营企业在生产经营活动中享有下列权利：
Article 21 The private enterprise is entitled to have the following rights in the course of production and operation:

（一）核准登记的名称在规定的范围内享有专用权；
(1) exclusive right of using the name which is ratified and registered in the ratified scope;

（二）在核准登记的范围内自主经营；
(2) independent right of management in the ratified scope of business;

（三）决定企业的机构设置，招用或者辞退职工；
(3) right of making decisions for setting up institution and employing and dis missing the staff and workers of the enterprise;

（四）决定企业的工资制度和利润分配形式；
(4) right of making decisions for the system of wages and salaries, and the forms of profit distribution;

（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；
(5) right of making out the price of the products and the standard of charges according to the regulations of the State on price control;

（六）订立合同；
(6) right of signing the contract;

（七）申请专利、注册商标。
(7) rights of application for patent and registration of trade-mark.

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。
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 cooperative enterprise with foreign company, enterprise and other economic organizations or individuals, and may eng age in processing with supplied materials and samples, assembling with supplied parts an d compensation trade.

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：
Article 23 The private enterprise shall perform the following obligations in the course of production and operation:

（一）遵守国家法律、法规和政策；
(1) abiding by laws, regulations and policies of the State;

（二）依法纳税；
(2) paying taxes according to law;

（三）服从国家有关机关的监督管理。
(3) obeying the supervision and administration of the relevant authorities of the State.

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。
Article 24 The private enterprise shall open account (s) with a bank or other financial institutes according to the relevant provisions of the State.

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

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。
Article 25 No unit can require in any way the private enterprise to provide financial and material assistance or manpower, except for the stipulations of laws and regulations of the State. The private enterprise has the right to refuse the apportion allotted to it, and the departments in charge of administration of industry and commerce are authorised to stop the apportion.

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。
Article 26 The private enterprise's "Business License of Enterprise Legal Person" or its "Business License" cannot be suspended and revoked, except that it is suspended and revoked by the departments in charge of administration of industry and commerce according to legal procedures.

第五章 私营企业的劳动管理
Chapter 5 Labour Management of the Private Enterprise

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。
Article 27 When the private enterprise employs staff and workers, the two parties shall, according to the principles of equality, willingness, consultation and consensus, sign the labour contract in a written form to define the rights and obligations of the two parties.

私营企业劳动合同应当向当地劳动行政管理机关备案。
The labour contract of the private enterprise shall be put on file to the local departments of labour administration and management.

第二十八条 劳动合同应当包括下列内容：
Article 28 The labour contract shall include the following items:

（一）对职工劳动的质量和数量要求；
(1) the requirements of the quality and quantity of the labour of the staff an d workers;

（二）合同期限；
(2) the term of the contract;

（三）劳动条件；
(3) the working conditions;

（四）劳动报酬、保险和福利待遇；
(4) payment for labour, insurance and welfare treatment;

（五）劳动纪律；
(5) discipline of working;

（六）违反劳动合同应当承担的责任；
(6) responsibility for breach of the labour contract;

（七）双方议定的其他事项。
(7) other items reached by the two parties.

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。
Article 29 The labour disputes occurred from the private enterprise shall be settled with reference to the Interim Provisions on Handling the Labour Dispute of the State-owned Enterprise.

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。
Article 30 The private enterprise must implement the relevant stipulations of the State on labour protection, set up necessary rules and system, and provide with security and sanitation facilities, thus ensuring safety and health of the staff and workers.

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。
The private enterprise must procure insurance for the staff and workers engaging in such jobs related to the health and security of their life according to the provisions of the State.

私营企业有条件的应当为职工办理社会保险。
The private enterprise, if having capacity, shall procure social insurance for its staff and workers.

第三十一条 私营企业实行八小时工作制。
Article 31 The private enterprise shall institute an eight-hour working day system.

第三十二条 私营企业不得招用未满十六周岁的童工。
Article 32 It is prohibited for the private enterprise to employ child labour who has not reached the age of 16.

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。
Article 33 The trade union of a private enterprise has the right to sign a collective contract on behalf of the staff and workers, protect lawful rights and interests of the staff and workers, and support the activities of production and operation of the enterprise.

第六章 私营企业的财务和税收
Chapter 6 Financial Affairs and Tax of the Private Enterprise

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。
Article 34 The private enterprise shall, within 30 days from the date of getting its "Business License of Enterprise Legal Person" or its "Business License", apply and report to the local tax authority for carrying out tax registration .

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。
Article 35 The private enterprise must, in accordance with the finance and accounting regulations of the State and provisions of the tax authority, set up its financial and accounting system, allocate personnel in charge of finance and accounting, establish the accounting books, make up and report the statement of financial affairs, perform strictly the obligation of tax-paying and accept the supervision and check of the tax authority.

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。
Article 36 The salary of the factory manager (or the general manager or the chairman of the board of directors) of the private enterprise may be defined no more than 10 times of the average salary of the staff and workers of the enterprise.

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。
Article 37 The income tax of private enterprise shall be imposed in accordance with Interim Regulations of the People's Republic of China on Income Tax of the Private Enterprise and other relevant provisions.

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。
Article 38 After payment of taxes, the proportion of the profits earned by the private enterprise for the productive development fund shall not be less than 50%. If the proportion is less than 50% owing to special reasons, it must be approved by the tax authority.

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。
The productive development fund of a private 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. If used for other purposes, it must be approved by the tax authority.

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。
Article 39 For the income of salary and gains allotted from profit-after-tax, the private enterprise investor shall pay the personal income adjusted tax according to law.

第七章 监督与处罚
Chapter 7 Supervision and Punishment

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。
Article 40 The departments in charge of administration of industry and commerce shall strengthen the supervision and administration over the private enterprise, protect its lawful business operation and make check and punishment on the illegal business activities.

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。
Every department in charge in the related lines of business shall be responsible for the direction, help and administration to the production and operation of the private enterprise.

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：
Article 41 If the private enterprise conducts one of the following actions, the departments in charge of administration of industry and commerce shall, depending on the seriousness of the individual case, impose different punishment including warning, fining, confiscating the unlawful income, ordering to close for rectification and suspending its "Business License":

（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；
(1) concealing the facts and making fraud in registration or doing business without approval and registration;

（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；
(2) dealing with operation beyond the scope of business upon approval and registration or going through the registration formalities of alteration, reregistration and cancellation in violation of the provisions;

（三）伪造、涂改、出租、转让、出卖或者擅自复印《营业执照》的；
(3) forging, altering, renting, transferring, selling the "Business License" or duplicating it without permission;

（四）从事非法经营活动的。
(4) engaging in unlawful business activities.

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。
The private enterprise qualified as legal person which violates the provisions for administration of registration shall be punished according to the Regulation of the People's Republic of China for Registration of Enterprise Legal Perso n.

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：
Article 42 The private enterprise who conducts one of the following actions shall be imposed a punishment of warning or fining according to the seriousness of the individual case by the departments in charge of labour administration:

（一）不按国家关于劳动保护的规定从事生产经营的；
(1) conducting in production and operation in violation of the provisions for labour protection of the State;

（二）招用童工的；
(2) employing the child labour;

（三）侵犯职工合法权益的。
(3) infringing upon the legal rights and interests of the staff and workers.

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。
Article 43 The private enterprise who conducts actions in violation of Article 38 of these Regulations shall be given punishment of warning or fining by the tax authority according to the seriousness of the individual case.

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。
Article 44 If the private enterprise is not satisfied with decision on punishment made by the departments. 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 level than that which made the decision of punishment.

上一级机关应当在收到申请之日起３０日内作出复议决定。
The department shall, within 30 days from the date of receipt of the application, make the decision of reconsideration.

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。
And if the applicant is not satisfied with the decision of reconsideration, it may bring an action at the people's court within 30 days from the date of receipt of the notification.

逾期未申请复议或者未向人民法院起诉的，处罚决定生效。
If the private enterprise does not apply for reconsideration or bring an action at the people's court within the term specified, the decision of punishment shall enter into force.

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。
Article 45 The private enterprise in violation of laws 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 the relevant authorities according to law.

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；
Article 46 If the personnel of the departments in charge violates the provisions of these Regulations, abusing power, seeking personal gains by fraud, accepting bribes or infringing upon 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 individual case.

触犯刑律的，依法追究刑事责任。
For those who violate the criminal law, the judicial authority shall investigate and affix the criminal responsibility according to law.

第八章 附 则
Chapter 8 Supplementary Provisions

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。
Article 47 The State Administration of Industry and Commerce is responsible for the interpretation of these Regulations; The implementing measures shall be formulated by the State Administration of Industry and Commerce together with other departments concerned.

第四十八条 本条例自１９８８年７月１日起施行。
Article 48 These Regulations shall enter into force from July 1, 1988.