On The Perfection Of The Individual Proprietorship Enterprises In China's Legal System

The 11th session of the ninth National People's Congress passed"the personal individual proprietorship Enterprise Law in the People's Republic of China"on August 30, 1999(hereafter referred to as"personal individual proprietorship Enterprise Law"), enter into force on January 1, 2000. This improves another new achievement that enterprises legislate under the socialist market economy condition, it with"company law", form a partnership Enterprise Law"form of our country market legal frame of subject together. Issue and implementation, organizations and behaviors of the personal proprietorship of the norm of"personal individual proprietorship Enterprise Law", the legitimate rights and interests of protecting personal proprietorship's investor and creditor are significant.But since"personal individual proprietorship Enterprise Law"was implemented, though this law has reflected the spirit of encouraging development, but it is hot not to appear in people's nticipated non-governmental investment. Analyze, its main reason is as follows, according to relevant responsible institutions It is not enough for relevant laws and regulations to propagate; Lack the concrete investment direction; Rights and interests of enterprises and state policies can not be implemented. For example the responsible institution sets up all sorts of restrictions in leading examination and approval; Some registering organs require investors to provide and check the capitals in the report or reflect the registered capital in the business license; Can't apply for the loan in the bank according to"personal proprietorship's business license"in some places, or the bank only allows to set up the personal account while setting up accounts for the personal proprietorship, mustn't set up enterprise's account; Some tax authorities do not issue value-added tax invoice,etc. to the personal proprietorship. So, the related departments should protect the legitimate rights and interests of the personal proprietorship strictly in accordance with the law, further implement the country to the encouragement support policy developing small and medium-sized enterprises, promote the health of small and medium-sized enterprises such as the personal proprietorship to develop fast.The personal proprietorship is the important component of the modern enterprise system, play an irreplaceable role in market economy. The essence of market economy is the economy governed by law, in order to develop market economy of our country, must improve the personal proprietorship's legal system of our country. This text proceeds with analysis of the general principle of the personal proprietorship, analyze for the main method with logic, legislative meaning, characteristic of main content and this legal system to our country's current personal individual proprietorship Enterprise Law, etc. have carried on systematic exposition, the content includes legal systems such as personal proprietorship's investor's main body qualification, transaction management, transfer, inheriting, dismissing, clearing,etc., research market access, credit, financing, tax revenue, transaction management, the debt is discharged, investor's property responsibility, clear and the defect of the legal system that criminal law is protected,etc.. And on this basis, go on the system to describe to the jurisprudence foundation which improves the individual proprietorship's legal system, have put forward complete personal proprietorship's legal system overall tactics and concrete tactics of constructing.