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中华人民共和国合伙企业法(2006修订)英汉对照

Partnership Enterprise Law of the People's Republic of China(2006Revision)[Effective]

中华人民共和国合伙企业法(2006修订)[现行有效]

Issuing authority：Standing Committee of the National People's Congress Document Number：Order No.55of the President of the People’s Republic of China Date issued：08-27-2006Level of Authority：Laws

Area of law：Enterprises

【本法变迁史】

中华人民共和国合伙企业法[19970223]

中华人民共和国合伙企业法(2006修订)[20060827]

Order of the President of the People's Republic of China

(No.55)

The Partnership Enterprise Law of the People's Republic of China was amended and adopted at the23rd session of the Standing Committee of the10th National People's Congress of the People's Republic of China on August27,2006.The amended Partnership Enterprise Law of the People's Republic of China is hereby promulgated and shall come into force as of June1,2007.

President of the People's Republic of China Hu Jintao

August27,2006.

Partnership Enterprise Law of the People's Republic of China

(Adopted at the24th session of the Standing Committee of the8th National People's Congress on February23,1997and amended at the23rd session of the Standing Committee of the10th National People's Congress of the People's Republic of China on August27,2006)

中华人民共和国主席令

（第55号）

（相关资料:法律3篇行政法规5篇部门规章22篇司法解释1篇其他规范性文件4篇地方法规39篇案例1篇裁判文书161篇修订沿革相关论文103篇）

《中华人民共和国合伙企业法》已由中华人民共和国第十届全国人民代表大会常务委员会第二十三次会议于2006年8月27日修订通过，现将修订后的《中华人民共和国合伙企业法》公布，自2007年6月1日起施行。

中华人民共和国主席胡锦涛

2006年8月27日

中华人民共和国合伙企业法

（1997年2月23日第八届全国人民代表大会常务委员会第二十四次会议通过 2006年8月27日第十届全国人民代表大会常务委员会第二十三次会议修订）

Contents目录

Chapter I General Provisions第一章总则

Chapter II General Partnership Enterprises第二章普通合伙企业

Section1Establishment of A Partnership Enterprise第一节合伙企业设立

Section2Property of A Partnership Enterprise第二节合伙企业财产

Section3Execution of Partnership Affairs第三节合伙事务执行

Section4Relationship Between A Partnership Enterprise and Third Persons第四节合伙企业与第三人关系Section5Admission to and Withdrawal from A Partnership第五节入伙、退伙

Section6Special General Partnership Enterprises第六节特殊的普通合伙企业Chapter III Limited Liability Partnership Enterprises第三章有限合伙企业

Chapter IV Dissolution and Liquidation of Partnership Enterprises第四章合伙企业解散、清算Chapter V Legal Liabilities第五章法律责任

Chapter VI Supplementary Provisions第六章附则

Chapter I General Provisions第一章总则

Article1This law is formulated for the purpose of regulating the acts of partnership enterprises,protecting the legitimate rights and interests of partnership enterprises as well as their partners and creditors, maintaining the social and economic order,and promoting the development of the socialist market economy.

第一条为了规范合伙企业的行为，保护合伙企业及其合伙人、债权人的合法权益，维护社会经济秩序，促进社会主义市场经济的发展，制定本法。

（相关资料:修订沿革条文释义）

Article2The term"partnership enterprise"refers to the general partnership enterprises 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 for 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.

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。

Partnership Enterprise Law of the People's Republic of China (2006 Revision)

A limited liability partnership enterprise shall be formed by general partners and limited partners.The general partners 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.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。

（相关资料:地方法规1篇裁判文书4篇修订沿革条文释义相关论文5篇）

Article3No wholly state-funded company,state-owned company,listed company,public-welfare-oriented public institution or social organization may become a general partner.

第三条国有独资公司、国有企业、上市公司以及公益性的事业单位、社会团体不得成为普通合伙人。

（相关资料:修订沿革条文释义相关论文7篇）

Article4A partnership agreement shall be concluded in writing upon the consensus of all partners.第四条合伙协议依法由全体合伙人协商一致、以书

面形式订立。

（相关资料:裁判文书2篇修订沿革条文释义）

Article5The principle of willingness,equality,fairness and good faith in the conclusion of a partnership agreement and in the establishment of a partnership enterprise.

第五条订立合伙协议、设立合伙企业，应当遵循自愿、平等、公平、诚实信用原则。

（相关资料:修订沿革条文释义）

Article6For the production and business operation incomes and other incomes of a partnership enterprise,the partners shall pay their respective income tax in accordance with the relevant tax provisions of the state.

第六条合伙企业的生产经营所得和其他所得，按照国家有关税收规定，由合伙人分别缴纳所得税。

（相关资料:地方法规1篇修订沿革条文释义相关论文2篇）

Article7A partnership enterprise and its partners shall abide by the laws,administrative regulations,social morals,commercial morals and bear social liabilities.

第七条合伙企业及其合伙人必须遵守法律、行政法规，遵守社会公德、商业道德，承担社会责任。

（相关资料:修订沿革条文释义相关论文2篇）

Article8The legitimate property,rights and interests of a partnership enterprise and its partners shall be protected by law.

第八条合伙企业及其合伙人的合法财产及其权益受法律保护。

（相关资料:地方法规1篇裁判文书4篇修订沿革条文释义相关论文1篇）

Article9To establish a partnership enterprise,the applicant shall submit to the enterprise registration organ a registration application,partnership agreement,identity certificates of the partners and other documents.

If the business scope of a partnership enterprise contains any item which is subject to approval prior to registration under a law or administrative regulation,such business shall be subject to approval in accordance with the law and the approval document shall be submitted at the time of registration.

第九条申请设立合伙企业，应当向企业登记机关提交登记申请书、合伙协议书、合伙人身份证明等文件。

合伙企业的经营范围中有属于法律、行政法规规定在登记前须经批准的项目的，该项经营业务应当依法经过批准，并在登记时提交批准文件。

（相关资料:地方法规4篇裁判文书2篇修订沿革条文释义相关论文1篇）

Article10If the registration application materials submitted by an applicant are complete and conform to the statutory form and if the enterprise registration organ can finish the registration on the spot,the enterprise registration organ shall do so and shall issue to the applicant a business license.

Except for the circumstance as mentioned in the preceding Paragraph,the enterprise registration organ shall,within20days after it accepts an application,decide whether or not to register.If it decides to register it,it shall issue to the applicant a business license.If it decides not to register it,it shall give a written reply to the applicant and make an explanation.

第十条申请人提交的登记申请材料齐全、符合法定形式，企业登记机关能够当场登记的，应予当场登记，发给营业执照。

除前款规定情形外，企业登记机关应当自受理申请之日起二十日内，作出是否登记的决定。予以登记的，发给营业执照；不予登记的，应当给予书面答复，并说明理由。（相关资料:地方法规2篇修订沿革条文释义相关论文1篇）

Article11The date of issuance of business license of a partnership enterprise shall be the date of establishment of the partnership enterprise.

Before a partnership enterprise obtains a business license,the partners shall not engage in the partnership business in the name of a partnership enterprise.

第十一条合伙企业的营业执照签发日期，为合伙企业成立日期。

合伙企业领取营业执照前，合伙人不得以合伙企业名义从事合伙业务。

（相关资料:裁判文书1篇修订沿革条文释义相关论文3篇）

Article12Where a partnership enterprise intends to establish a branch,it shall apply to the enterprise registration organ of the place where the to-be-established branch is located for registration so as to obtain a business license.

第十二条合伙企业设立分支机构，应当向分支机构所在地的企业登记机关申请登记，领取营业执照。

（相关资料:地方法规2篇修订沿革条文释义相关论文1篇）

Article13Where any of the partnership enterprise registration items is changed,the partners executing the partnership affairs shall,within15days after they make a decision of change or after the change occurs,apply to the enterprise registration organ for modifying the registration.

第十三条合伙企业登记事项发生变更的，执行合伙事务的合伙人应当自作出变更决定或者发生变更事由之日起十五日内，向企业登记机关申请办理变更登记。（相关资料:地方法规3篇裁判文书1篇修订沿革条文释义）

Chapter II General partnership Enterprises第二章普通合伙企业

Section1Establishment of A Partnership Enterprise第一节合伙企业设立

Article14To establish a partnership enterprise,the following conditions shall be satisfied:第十四条设立合伙企业，应当具备下列条件：

(1)Having2or more partners.If the partners are natural persons,they shall have complete civil capacity;（一）有二个以上合伙人。合伙人为自然人的，应当具有

完全民事行为能力；

(2)Having a written partnership agreement;（二）有书面合伙协议；

(3)Having capital contributions subscribed to or actually paid by the partners;（三）有合伙人认缴或者实际缴付的出资；

(4)Having a name and a production and business operation place for the partnership enterprise;and（四）有合伙企业的名称和生产经营场所；

(5)Other conditions as provided for by laws and administrative regulations.（五）法律、行政法规规定的其他条件。

（相关资料:裁判文书2篇修订沿革条文释义相关论文2篇）

Article15The name of a partnership enterprise shall be indicated by the words"General partnership".第十五条合伙企业名称中应当标明“普通合伙”字

样。

（相关资料:地方法规2篇裁判文书1篇条文释义）

Article16A partner may make capital contributions in money,in kind,or intellectual property right,land use right or other properties,or labor services.

Where a partner intends to make capital contributions in kind,intellectual property right,land use right and other properties,of which the price should be assessed,the price may be determined by all partners through negotiation or may assessed by the a statutory assessment institution entrusted by all partners. Where a partner makes capital contributions by labor services,the assessment method shall be determined by all partners and shall be stated in a partnership agreement.

第十六条合伙人可以用货币、实物、知识产权、土地使用权或者其他财产权利出资，也可以用劳务出资。

合伙人以实物、知识产权、土地使用权或者其他财产权利出资，需要评估作价的，可以由全体合伙人协商确定，也可以由全体合伙人委托法定评估机构评估。

合伙人以劳务出资的，其评估办法由全体合伙人协商确定，并在合伙协议中载明。

（相关资料:地方法规1篇修订沿革条文释义相关论文3篇）

Article17A partner shall perform the capital contribution 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 law or administrative regulation,the partner shall go through the said formalities.

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。

（相关资料:裁判文书1篇修订沿革条文释义相关论文1篇）

Article18A partnership agreement shall state the following matters:第十八条合伙协议应当载明下列事项：

(1)The name and address of the main business operation place of a partnership enterprise;（一）合伙企业的名称和主要经营场所的地点；

(2)The purpose and business scope of partnership;（二）合伙目的和合伙经营范围；

(3)The name and domicile of each partner;（三）合伙人的姓名或者名称、住所；

(4)The ways and amount of capital contribution by partners and the time limit for payment;（四）合伙人的出资方式、数额和缴付期限；

(5)The profit distribution and loss sharing;（五）利润分配、亏损分担方式；

(6)The execution of the partnership affairs;（六）合伙事务的执行；

(7)The admission to and withdrawal from partnership;（七）入伙与退伙；

(8)The settlement of disputes;（八）争议解决办法；

(9)The dissolution and liquidation of the partnership enterprise;and（九）合伙企业的解散与清算；

(10)The liabilities for breach of contract.（十）违约责任。

（相关资料:地方法规4篇修订沿革条文释义）

Article19A partnership agreement shall enter into force after all partners affix their signatures or seals to it.The partners shall enjoy their rights and perform their duties according to the partnership agreement. The revision or supplement of an agreement shall be subject to the unanimous consent of all partners, unless it is otherwise stipulated in the partnership agreement.

For any matter which is not stipulated or not expressly stipulated in the partnership agreement,it may be decided by the partners through negotiation.For failure of negotiation,it may be handled in accordance with this Law,other laws and administrative regulations.

第十九条合伙协议经全体合伙人签名、盖章后生效。合伙人按照合伙协议享有权利，履行义务。

修改或者补充合伙协议，应当经全体合伙人一致同意；但是，合伙协议另有约定的除外。

合伙协议未约定或者约定不明确的事项，由合伙人协商决定；协商不成的，依照本法和其他有关法律、行政法规的规定处理。（相关资料:裁判文书2篇修订沿革条文释义相关论文1篇）

Section2Property of A Partnership Enterprise第二节合伙企业财产

Article20All 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.

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。

（相关资料:裁判文书4篇修订沿革条文释义相关论文3篇）

Article21Prior to the liquidation of a partnership enterprise,no partner may request for dividing the properties of the partnership enterprise,unless it is otherwise provided for in this Law.

If the partners privately transfer or dispose of the properties of a partnership enterprise prior to liquidation, the partnership enterprise shall not challenge any bona fide third party.

第二十一条合伙人在合伙企业清算前，不得请求分割合伙企业的财产；但是，本法另有规定的除外。

合伙人在合伙企业清算前私自转移或者处分合伙企业财产的，合伙企业不得以此对抗善意第三人。

（相关资料:裁判文书4篇修订沿革条文释义相关论文1篇）

Article22Unless it is otherwise provided for in the partnership agreement,when a partner assigns its entire or partial share of properties of a partnership enterprise,it(he)shall acquire the unanimous consent of all other partners.

In the case of assignment of a partner's entire or partial share of properties of a partnership enterprise to another partner,the other partners shall be informed of this assignment.

第二十二条除合伙协议另有约定外，合伙人向合伙人以外的人转让其在合伙企业中的全部或者部分财产份额时，须经其他合伙人一致同意。

合伙人之间转让在合伙企业中的全部或者部分财产份额时，应当通知其他合伙人。

（相关资料:裁判文书1篇修订沿革条文释义相关论文2篇）

Article23Where a partner intends to assign its(his)entire or partial share of properties of a partnership enterprise to a non-partner,the other partners have a preemptive right under the same conditions,unless it is otherwise stipulated in the partnership agreement.

第二十三条合伙人向合伙人以外的人转让其在合伙企业中的财产份额的，在同等条件下，其他合伙人有优先购买权；但是，合伙协议另有约定的除外。

（相关资料:修订沿革条文释义相关论文1篇）

Article24Where a non-partner accepts a partner's share of properties of a partnership enterprise in accordance with the law,it(he)becomes a partner of the partnership enterprise as soon as the partnership agreement is revised and shall enjoy the rights and perform the obligations in accordance with this Law and the post-revision partnership agreement.

第二十四条合伙人以外的人依法受让合伙人在合伙企业中的财产份额的，经修改合伙协议即成为合伙企业的合伙人，依照本法和修改后的合伙协议享有权利，履行义务。

（相关资料:裁判文书1篇修订沿革条文释义相关论文1篇）

Article25Where a partner puts its share of properties of the partnership enterprise in pledge,it shall第二十五条合伙人以其在合伙企业中的财产份额出

acquire the unanimous consent of other partners.Without unanimous consent of other partners,its(his)act shall be invalidated.If such an act results in any loss to the bona fide third party,the act doer shall be liable for compensation.质的，须经其他合伙人一致同意；未经其他合伙人一致同意，其行为无效，由此给善意第三人造成损失的，由行为人依法承担赔偿责任。（相关资料:裁判文书4篇修订沿革条文释义）

Section3Execution of Partnership Affairs第三节合伙事务执行

Article26The partners enjoy equal rights to the execution of partnership affairs.

According to the stipulations of the partnership agreement or upon decision of all partners,one or several partners may be authorized to execute the partnership affairs on behalf of the partnership enterprise. Where a legal person partner or any other organization partner executes the partnership affairs,the representative whom it authorizes shall execute the partnership affairs.

第二十六条合伙人对执行合伙事务享有同等的权利。

按照合伙协议的约定或者经全体合伙人决定，可以委托一个或者数个合伙人对外代表合伙企业，执行合伙事务。作为合伙人的法人、其他组织执行合伙事务的，由其委派的代表执行。

（相关资料:修订沿革条文释义相关论文1篇）

Article27Where one or several partners are entrusted to execute the partnership affairs in accordance with Paragraph2of Article26of this Law,the other partners no longer execute the partnership affairs. The partners who do not execute the partnership affairs shall have the right to supervise the execution of the partnership affairs.

第二十七条依照本法第二十六条第二款规定委托一个或者数个合伙人执行合伙事务的，其他合伙人不再执行合伙事务。

不执行合伙事务的合伙人有权监督执行事务合伙人执行合伙事务的情况。

（相关资料:修订沿革条文释义）

Article28Where one or several partners execute partnership affairs,they shall regularly report to the other partners about the execution of the relevant affairs,the business operations and financial status of the partnership enterprise.The proceeds derived from the execution of partnership affairs shall attribute to the partnership enterprise and the expenses and losses incurred from it shall be paid by the partnership enterprise.

In order to know the business operations and financial status of the partnership enterprise,the partners have the right to consult the account books and other financial materials of the partnership enterprise.

第二十八条由一个或者数个合伙人执行合伙事务的，执行事务合伙人应当定期向其他合伙人报告事务执行情况以及合伙企业的经营和财务状况，其执行合伙事务所产生的收益归合伙企业，所产生的费用和亏损由合伙企业承担。

合伙人为了解合伙企业的经营状况和财务状况，有权查阅合伙企业会计账簿等财务资料。

（相关资料:裁判文书2篇修订沿革条文释义）

Article29If each partner may separately execute the partnership affairs,the partners executing the partners may raise objections to the affairs executed by other partners.When raising objections,the execution of such affairs shall be suspended.If any dispute arises,a decision shall be made in accordance with Article30of this Law.

Where a partner which is entrusted to execute the partnership affairs fails to execute the partnership affairs according to the partnership agreement or decision of all partners,the other partners may decide to revoke the entrustment.

第二十九条合伙人分别执行合伙事务的，执行事务合伙人可以对其他合伙人执行的事务提出异议。提出异议时，应当暂停该项事务的执行。如果发生争议，依照本法第三十条规定作出决定。

受委托执行合伙事务的合伙人不按照合伙协议或者全体合伙人的决定执行事务的，其他合伙人可以决定撤销该委托。

（相关资料:修订沿革条文释义）

Article30The partners shall make a resolutions on the relevant matters of the partnership enterprise and shall handle them according to the voting method as stipulated in the partnership agreement.If it is not stipulated or not expressly stipulated in the partnership agreement,the voting method of"one partner,one vote"and"pass upon more than half of the votes of all partners"shall be adopted.

It this Law provides otherwise for the voting method of a partnership enterprise,this Law shall prevail.

第三十条合伙人对合伙企业有关事项作出决议，按照合伙协议约定的表决办法办理。合伙协议未约定或者约定不明确的，实行合伙人一人一票并经全体合伙人过半数通过的表决办法。

本法对合伙企业的表决办法另有规定的，从其规定。（相关资料:修订沿革条文释义相关论文2篇）

Article31Unless it is otherwise stipulated in the partnership agreement,the following matters of a partnership enterprise shall be subject to the unanimous consent of all partners:

第三十一条除合伙协议另有约定外，合伙企业的下列事项应当经全体合伙人一致同意：

(1)To change the name of the partnership enterprise;（一）改变合伙企业的名称；

(2)To change the business scope and the address of the main business place of the partnership enterprise;（二）改变合伙企业的经营范围、主要经营场所的地点；

(3)To dispose of the real property of the partnership enterprise;（三）处分合伙企业的不动产；

(4)To assign or dispose of the intellectual property and other property rights of the partnership enterprise;（四）转让或者处分合伙企业的知识产权和其他财产权

利；

(5)To provide a guaranty to others on behalf of the partnership enterprise;and（五）以合伙企业名义为他人提供担保；

(6)To hire a non-partner to act as a business manager of the partnership enterprise.（六）聘任合伙人以外的人担任合伙企业的经营管理人

员。

（相关资料:裁判文书3篇修订沿革条文释义）

Article32No partner may,solely or jointly with others,operate any business competing with this partnership enterprise.

Unless it is otherwise stipulated in the partnership agreement or unless it is unanimously consented by all partners,no partner may have any transaction with this partnership enterprise.

No partner may engage in any activity which may impair the interests of this partnership enterprise.

第三十二条合伙人不得自营或者同他人合作经营与本合伙企业相竞争的业务。

除合伙协议另有约定或者经全体合伙人一致同意外，合伙人不得同本合伙企业进行交易。

合伙人不得从事损害本合伙企业利益的活动。

（相关资料:裁判文书4篇修订沿革条文释义相关论文2篇）

Article33The distribution of profits or sharing of losses of the partnership enterprise shall follow the stipulations of the partnership agreement.If it is not stipulated or not expressly stipulated in the partnership agreement,a decision shall be made by the partners through negotiation.In case the negotiations fail,the distribution of profits or sharing of losses shall be made in proportion to the actual capital contributions made by the partners.If it is unable to determine the proportions of capital contributions,the profits or losses shall be distributed or shared equally by the partners.

It shall not be stipulated in any partnership agreement that all profits will be distributed to some of the

第三十三条合伙企业的利润分配、亏损分担，按照合伙协议的约定办理；合伙协议未约定或者约定不明确的，由合伙人协商决定；协商不成的，由合伙人按照实缴出资比例分配、分担；无法确定出资比例的，由合伙人平均分配、分担。

合伙协议不得约定将全部利润分配给部分合伙人或者由部分合伙人承担全部亏损。

partners or that some partners will bear all losses.（相关资料:裁判文书8篇修订沿革条文释义）

Article34According to the stipulation of the partnership agreement or the decision of all partners,the partners may increase or decrease their capital contributions to the partnership enterprise.

第三十四条合伙人按照合伙协议的约定或者经全体合伙人决定，可以增加或者减少对合伙企业的出资。（相关资料:修订沿革条文释义）

Article35A business manager hired by a partnership enterprise shall perform his duties within the scope authorized by the partnership enterprise.

Where a business manager hired by a partnership enterprise performs his duties beyond the scope authorized by the partnership enterprise,or if he causes any loss to the partnership enterprise because of his intentional or serious fault,he shall be liable for compensation.

第三十五条被聘任的合伙企业的经营管理人员应当在合伙企业授权范围内履行职务。

被聘任的合伙企业的经营管理人员，超越合伙企业授权范围履行职务，或者在履行职务过程中因故意或者重大过失给合伙企业造成损失的，依法承担赔偿责任。

（相关资料:修订沿革条文释义）

Article36A partnership enterprise shall,in accordance with the laws and administrative regulations, establish an enterprise financial and accounting system.

第三十六条合伙企业应当依照法律、行政法规的规定建立企业财务、会计制度。（相关资料:修订沿革条文释义）

Section4Relationship Between A Partnership Enterprise and Third Persons第四节合伙企业与第三人关系

Article37The restrictions of a partnership enterprise on the partners'execution of partnership affairs as well as on their right to represent the partnership enterprise in the face of outsiders shall not challenge any bona fide third party.

第三十七条合伙企业对合伙人执行合伙事务以及对外代表合伙企业权利的限制，不得对抗善意第三人。（相关资料:裁判文书1篇修订沿革条文释义）

Article38A partnership enterprise shall pay for its debts with all of its properties.第三十八条合伙企业对其债务，应先以其全部财产

进行清偿。

（相关资料:裁判文书11篇修订沿革条文释义相关论文1

篇）

Article39Where a partnership enterprise fails to settle any mature debt,the partners shall bear joint and several unlimited liabilities.

第三十九条合伙企业不能清偿到期债务的，合伙人承担无限连带责任。

（相关资料:裁判文书28篇修订沿革条文释义）

Article40Where the amount of payment made by a partner exceeds the loss sharing proportion as prescribed in Paragraph1in Article33of this Law because it(he)bears joint and several unlimited liabilities,it(he)has right to demand the other partners to make reimbursements.

第四十条合伙人由于承担无限连带责任，清偿数额超过本法第三十三条第一款规定的其亏损分担比例的，有权向其他合伙人追偿。

（相关资料:裁判文书5篇修订沿革条文释义）

Article41Where a partner incurs any debt irrelevant to the partnership enterprise,the relevant creditor shall not offset its credit against the debt it owe to the partnership enterprise,nor may it exercise the said partner's rights in the partnership enterprise by substituting this partner.

第四十一条合伙人发生与合伙企业无关的债务，相关债权人不得以其债权抵销其对合伙企业的债务；也不得代位行使合伙人在合伙企业中的权利。

（相关资料:修订沿革条文释义相关论文2篇）

Article42If the partner's own properties are insufficient to pay off its debt irrelevant to the partnership enterprise,this partner may use the proceeds,which it(he)acquires from the partnership enterprise,to pay for the debt.The creditor may also plead the people's court to enforce the repayment of the debt by the said partner's property share in the partnership enterprise according to the law.

When the people's court enforces the repayment of the debt by the said partner's property share,it shall send a notice to all partners.The other partners have the preemptive right to the property share of the said partner.If the other partners do not purchase it,nor consent to assign it to others,a withdrawal settlement shall be made for this partner in accordance with Article51of this Law,or a settlement shall be made to decrease the property share of this partner correspondingly.

第四十二条合伙人的自有财产不足清偿其与合伙企业无关的债务的，该合伙人可以以其从合伙企业中分取的收益用于清偿；债权人也可以依法请求人民法院强制执行该合伙人在合伙企业中的财产份额用于清偿。

人民法院强制执行合伙人的财产份额时，应当通知全体合伙人，其他合伙人有优先购买权；其他合伙人未购买，又不同意将该财产份额转让给他人的，依照本法第五十一条的规定为该合伙人办理退伙结算，或者办理削减该合伙人相应财产份额的结算。（相关资料:裁判文书1篇条文释义相关论文2篇）

Section5Admission to and Withdrawal from Partnership第五节入伙、退伙

Article43The admission of a new partner shall,unless it is otherwise stipulated in the partnership agreement,be subject to an unanimous consent of all partners,and for which a written agreement shall be concluded.

When concluding an agreement on the admission to the partnership,the original partners shall faithfully inform the new partners of the business operation and financial status of the original partnership enterprise.

第四十三条新合伙人入伙，除合伙协议另有约定外，应当经全体合伙人一致同意，并依法订立书面入伙协议。

订立入伙协议时，原合伙人应当向新合伙人如实告知原合伙企业的经营状况和财务状况。

（相关资料:裁判文书1篇修订沿革条文释义相关论文1篇）

Article44A new partner admitted to a partnership enterprise shall enjoy the same rights and bear the same liabilities as the original partners.If the partnership agreement stipulates otherwise,the said agreement shall prevail.

A new partner shall bear joint and several liabilities for the debts of the partnership enterprise incurred before it is admitted to a partnership enterprise.

第四十四条入伙的新合伙人与原合伙人享有同等权利，承担同等责任。入伙协议另有约定的，从其约定。新合伙人对入伙前合伙企业的债务承担无限连带责任。（相关资料:裁判文书1篇修订沿革条文释义）

Article45Where the term of operation of a partnership business has been set in the partnership agreement,a partner may,during the period of existence thereof,withdraw from partnership in any of the following cases:

第四十五条合伙协议约定合伙期限的，在合伙企业存续期间，有下列情形之一的，合伙人可以退伙：

(1)Any cause for withdrawal from partnership as stipulated in the partnership agreement occurs;（一）合伙协议约定的退伙事由出现；

(2)All partners agree to the withdrawal;（二）经全体合伙人一致同意；

(3)Any cause to make the said partner difficult to remain in the partnership occurs;or（三）发生合伙人难以继续参加合伙的事由；

(4)Other partners seriously violate their obligations as stipulated in the partnership agreement.（四）其他合伙人严重违反合伙协议约定的义务。

（相关资料:裁判文书4篇修订沿革条文释义）

Article46Where a partnership agreement fails to stipulate the term of partnership,a partner may withdraw from the partnership,provided that the execution of the affairs of the partnership enterprise will not be affected,but it(he)shall inform the other partners30days prior to its(his)withdrawal.

第四十六条合伙协议未约定合伙期限的，合伙人在不给合伙企业事务执行造成不利影响的情况下，可以退伙，但应当提前三十日通知其他合伙人。

（相关资料:裁判文书6篇修订沿革条文释义）

Article47Where any partner withdraws from a partnership in violation of Articles45and46,he shall compensate for the losses that he has incurred to the partnership enterprise.

第四十七条合伙人违反本法第四十五条、第四十六条的规定退伙的，应当赔偿由此给合伙企业造成的损失。（相关资料:裁判文书1篇修订沿革条文释义）

Article48Where any partner is under any of the following circumstances,the said partner shall be

deemed to have withdrawn naturally from the partnership:

第四十八条合伙人有下列情形之一的，当然退伙：

(1)A natural person partner is deceased or declared deceased according to law;（一）作为合伙人的自然人死亡或者被依法宣告死亡；

(2)It(he)is insolvent;（二）个人丧失偿债能力；

(3)A partner as a legal person or any other organization whose business license is revoked,or who is ordered to close up for revocation,or who is declared bankrupt;（三）作为合伙人的法人或者其他组织依法被吊销营业执照、责令关闭、撤销，或者被宣告破产；

(4)A partner loses the relevant qualifications as required by law or as stipulated in the partnership agreement;or （四）法律规定或者合伙协议约定合伙人必须具有相关资格而丧失该资格；

(5)A partner's entire property share in the partnership business has been executed by the people's court. For a partner who is determined as a person without civil capacity or with limited civil capacity according to law,he may be changed into a limited partner upon unanimous consent of the other parties and the general partnership enterprise shall be changed into a limited partnership enterprise in pursuance of law.For failure of unanimous consent of the other partners,this partner without civil capacity or with limited civil capacity shall withdraw from the partnership.

The withdrawal from partnership shall be take effect on the date when it is actually made.（五）合伙人在合伙企业中的全部财产份额被人民法院强制执行。

合伙人被依法认定为无民事行为能力人或者限制民事行为能力人的，经其他合伙人一致同意，可以依法转为有限合伙人，普通合伙企业依法转为有限合伙企业。其他合伙人未能一致同意的，该无民事行为能力或者限制民事行为能力的合伙人退伙。

退伙事由实际发生之日为退伙生效日。

（相关资料:裁判文书1篇修订沿革条文释义）

Article49Where a partner is under any of the following circumstances,a resolution may be made to remove the said partner upon the unanimous consent of the other partners:

第四十九条合伙人有下列情形之一的，经其他合伙人一致同意，可以决议将其除名：

(1)Failing to perform the obligation to make capital contributions;（一）未履行出资义务；

(2)Causing any loss to the partnership enterprise for intentional or serious wrongful act;（二）因故意或者重大过失给合伙企业造成损失；

(3)Conducting any improper act in executing the partnership affairs;and（三）执行合伙事务时有不正当行为；

(4)Other causes as stipulated in the partnership agreement.

A written notice of the resolution on the removal of a partner shall be sent to the person who is removed. The removal shall take effect on the date when the person who is removed receives the removal notice, and the person who is removed shall withdraw from partnership.

Where the person who is removed challenges the removal resolution,it(he)may be initiate a lawsuit to be people's court within thirty days after receipt of the removal notice.（四）发生合伙协议约定的事由。

对合伙人的除名决议应当书面通知被除名人。被除名人接到除名通知之日，除名生效，被除名人退伙。

被除名人对除名决议有异议的，可以自接到除名通知之日起三十日内，向人民法院起诉。

（相关资料:裁判文书1篇修订沿革条文释义）

Article50Where a partner is deceased or declared deceased,the heir who enjoys the legitimate right to inherit the said partner's property share in a partnership enterprise shall,according to the stipulation of the partnership agreement or upon the unanimous consent of all partners,obtain the qualification for being a partner of the said partnership enterprise as of the date of succession.

Under any of the following circumstances,the partnership enterprise shall return the property share of the inherited partner to his heir:

第五十条合伙人死亡或者被依法宣告死亡的，对该合伙人在合伙企业中的财产份额享有合法继承权的继承人，按照合伙协议的约定或者经全体合伙人一致同意，从继承开始之日起，取得该合伙企业的合伙人资格。

有下列情形之一的，合伙企业应当向合伙人的继承人退还被继承合伙人的财产份额：

(1)The heir is unwilling to become a partner;（一）继承人不愿意成为合伙人；

(2)The heir has not obtained the qualifications of a partner as required in any law or as stipulated in the partnership agreement;or （二）法律规定或者合伙协议约定合伙人必须具有相关资格，而该继承人未取得该资格；

(3)Any other circumstances as stipulated in the partnership agreement,under which the heir can not become a partner.

If the heir of the said partner is a person without civil capacity or with limited civil capacity,he may,upon unanimous consent of all partners,become a limited partner in accordance with the law,and the general partnership enterprise changes into a limited partnership enterprise.For failure of unanimous consent of all partners,the partnership enterprise shall return the property share of the inherited partner to this heir.（三）合伙协议约定不能成为合伙人的其他情形。

合伙人的继承人为无民事行为能力人或者限制民事行为能力人的，经全体合伙人一致同意，可以依法成为有限合伙人，普通合伙企业依法转为有限合伙企业。全体合伙人未能一致同意的，合伙企业应当将被继承合伙人的财产份额退还该继承人。

（相关资料:裁判文书2篇修订沿革条文释义相关论文1篇）

Article51When a partner withdraws from the partnership,the other partners shall,on the basis of the property status of the partnership enterprise at the time of withdrawal,make a settlement and return the property share to him.If he is liable to compensate the losses to the partnership,the amount of compensation shall be deducted from the aforesaid property share.

If there is any pending partnership affair at the time of withdrawal from partnership,the settlement shall not be made until it is finished.

第五十一条合伙人退伙，其他合伙人应当与该退伙人按照退伙时的合伙企业财产状况进行结算，退还退伙人的财产份额。退伙人对给合伙企业造成的损失负有赔偿责任的，相应扣减其应当赔偿的数额。

退伙时有未了结的合伙企业事务的，待该事务了结后进行结算。

（相关资料:裁判文书7篇修订沿革条文释义相关论文2篇）

Article52The measures for the return of property shares of partnership enterprise to a partner who withdraws from the partnership shall be stipulated in the partnership agreement or be decided by all partners.The return of property shares may be in money or in kind.

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。

（相关资料:裁判文书9篇修订沿革条文释义）

Article53A partner who withdraws from the partnership shall bear joint and several unlimited liabilities for the debts which have been incurred to the partnership enterprise before his withdrawal.

第五十三条退伙人对基于其退伙前的原因发生的合伙企业债务，承担无限连带责任。

（相关资料:裁判文书2篇修订沿革条文释义）

Article54When a partner withdraws from the partnership,if the partnership enterprise's properties are less than its debts,he shall share the losses in accordance with Paragraph1of Article33of this Law.

第五十四条合伙人退伙时，合伙企业财产少于合伙企业债务的，退伙人应当依照本法第三十三条第一款的规定分担亏损。（相关资料:修订沿革条文释义）

Section6Special General partnership Enterprises第六节特殊的普通合伙企业

Article55A professional service institution,which provides its clients with paid services on the basis of professional knowledge and special skills,may set up a special general partnership enterprise.

The term"special general partnership enterprise"refers to a general partnership enterprise which the partners bear liabilities in accordance with Article57of this Law.

A special general partnership enterprise is governed by the provisions of this Section.If any matter is not provided for in this Section,it shall be governed by the provisions of Sections1through5of this Chapter.

第五十五条以专业知识和专门技能为客户提供有偿服务的专业服务机构，可以设立为特殊的普通合伙企业。特殊的普通合伙企业是指合伙人依照本法第五十七条的规定承担责任的普通合伙企业。

特殊的普通合伙企业适用本节规定；本节未作规定的，适用本章第一节至第五节的规定。

（相关资料:部门规章1篇条文释义相关论文2篇）

Article56The name of a special general partnership enterprise shall be indicated by the words"special general partnership".

第五十六条特殊的普通合伙企业名称中应当标明“特殊普通合伙”字样。

（相关资料:地方法规2篇裁判文书3篇条文释义相关论文1篇）

Article57A partner or several partners shall bear unlimited liabilities or unlimited joint and several liabilities for the debts incurred to the partnership enterprise because of his(their)intentional or serious wrongful act.

All partners shall bear joint and several liabilities for the debts incurred by any partner(s)to the partnership enterprise because of his(their)intentional or serious wrongful act,and for other debts of the partnership enterprise.

第五十七条一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的，应当承担无限责任或者无限连带责任，其他合伙人以其在合伙企业中的财产份额为限承担责任。

合伙人在执业活动中非因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务，由全体合伙人承担无限连带责任。

（相关资料:裁判文书6篇条文释义相关论文4篇）

Article58If the debts incurred by any partner(s)to the partnership enterprise because of his(their) intentional or serious wrongful act are paid with the properties of the partnership enterprise,the said partner(s)shall,according to the stipulations of the partnership agreement,be liable to compensate for the losses to the partnership enterprise.

第五十八条合伙人执业活动中因故意或者重大过失造成的合伙企业债务，以合伙企业财产对外承担责任后，该合伙人应当按照合伙协议的约定对给合伙企业造成的损失承担赔偿责任。

（相关资料:裁判文书3篇条文释义相关论文1篇）

Article59A special general partnership enterprise shall prepare a practicing risk fund and buy an occupational insurance.

The practicing risk fund shall be used for repaying the debts incurred by the partners during their practices. It shall be managed by opening a separate bank account.The concrete management measures shall be formulated by the State Council.

第五十九条特殊的普通合伙企业应当建立执业风险基金、办理职业保险。

执业风险基金用于偿付合伙人执业活动造成的债务。执业风险基金应当单独立户管理。具体管理办法由国务院规定。（相关资料:裁判文书2篇条文释义相关论文3篇）

Chapter III Limited Partnership Enterprises第三章有限合伙企业

Article60A limited partnership enterprises and its partners shall be governed by the provisions of this Chapter.If any matter is not covered in this Chapter,it shall be governed by the provisions of Sections1 through5of Chapter II of this Law on general partnership enterprises and their partners.

第六十条有限合伙企业及其合伙人适用本章规定；本章未作规定的，适用本法第二章第一节至第五节关于普通合伙企业及其合伙人的规定。

（相关资料:裁判文书2篇条文释义）

Article61A limited partnership enterprise shall be established by not less than2but not more than50 partners,unless it is otherwise provided by law.

A limited partnership enterprise shall have at least one general partner.

第六十一条有限合伙企业由二个以上五十个以下合伙人设立；但是，法律另有规定的除外。

有限合伙企业至少应当有一个普通合伙人。

（相关资料:裁判文书2篇条文释义相关论文2篇）

Article62The name of a limited partnership enterprise shall be indicated by the words"limited partnership".

第六十二条有限合伙企业名称中应当标明“有限合伙”字样。

（相关资料:裁判文书1篇修订沿革条文释义）

Article63A partnership agreement shall not only meet the provisions of Article18of this Law,but also state the following items:

第六十三条合伙协议除符合本法第十八条的规定外，还应当载明下列事项：

(1)The name and address of the general partners and limited partners;（一）普通合伙人和有限合伙人的姓名或者名称、住所；

(2)The conditions which the partners to execute the partnership affairs shall meet,and the procedures for

selecting such partners;

（二）执行事务合伙人应具备的条件和选择程序；

(3)The limits on the power of partners to execute the partnership affairs,and the measures for handling

their breach of contract;

（三）执行事务合伙人权限与违约处理办法；

(4)The conditions for the removal of partners to execute the partnership affairs,and the procedures for

replacing them by new ones;

（四）执行事务合伙人的除名条件和更换程序；

(5)The conditions and procedures for the admission and withdrawal of limited partners,and other relevant liabilities;and （五）有限合伙人入伙、退伙的条件、程序以及相关责任；

(6)The procedures for the mutual conversion of limited partners and general partners.（六）有限合伙人和普通合伙人相互转变程序。

（相关资料:裁判文书1篇条文释义相关论文1篇）

Article64A limited partner may make capital contributions in money,in kind,or intellectual property right, land use right or other properties.

No limited partner may make capital contributions in labor services.

第六十四条有限合伙人可以用货币、实物、知识产权、土地使用权或者其他财产权利作价出资。

有限合伙人不得以劳务出资。

（相关资料:地方法规2篇裁判文书2篇条文释义相关论文2篇）

Article65A limited partner shall make full payment of the capital contributions within the time limit as stipulated in the partnership agreement.If it fails to do so,it shall be obliged to make up the payment and shall bear the liabilities for breach of contract to the other partners.

第六十五条有限合伙人应当按照合伙协议的约定按期足额缴纳出资；未按期足额缴纳的，应当承担补缴义务，并对其他合伙人承担违约责任。

（相关资料:地方法规1篇条文释义相关论文1篇）

Article66The registration items of a limited partnership enterprise shall specify the name of each limited partner,and the amount of capital contributions which he subscribes to.

第六十六条有限合伙企业登记事项中应当载明有限合伙人的姓名或者名称及认缴的出资数额。

（相关资料:地方法规1篇条文释义）

Article67The partnership affairs of a limited partnership enterprise shall be executed by the general partners.The partners to execute the partnership affairs may request for determining their remunerations and the way of obtaining the remunerations in the partnership agreement.

第六十七条有限合伙企业由普通合伙人执行合伙事务。执行事务合伙人可以要求在合伙协议中确定执行事务的报酬及报酬提取方式。

（相关资料:地方法规1篇裁判文书1篇条文释义）

Article68A limited partner may not execute the partnership affairs,nor may he represent the limited partnership enterprise before outsiders.

The following acts of a limited partner shall not be deemed as execution of partnership affairs:

第六十八条有限合伙人不执行合伙事务，不得对外代表有限合伙企业。

有限合伙人的下列行为，不视为执行合伙事务：

(1)To participate in making a decision about the admission or withdraw of a general partner;（一）参与决定普通合伙人入伙、退伙；

(2)To put forward a proposal on the business management of the enterprise;（二）对企业的经营管理提出建议；

(3)To participate in choosing an accounting firm to handle the audit business of the limited partnership enterprise;（三）参与选择承办有限合伙企业审计业务的会计师事务所；

(4)To obtain a financial report of the limited partnership enterprise upon audit;（四）获取经审计的有限合伙企业财务会计报告；

(5)To consult the account books of the limited partnership enterprise and other financial materials which concern the limited partner's own interests;（五）对涉及自身利益的情况，查阅有限合伙企业财务会计账簿等财务资料；

(6)To file claims or lodge a lawsuit against the liable partner(s)when this limited partner's interests in the limited partnership enterprise are impaired;（六）在有限合伙企业中的利益受到侵害时，向有责任的合伙人主张权利或者提起诉讼；

(7)When the partner(s)responsible for executing the partnership affairs is(are)fails to exercise his(their rights),to urge them to exercise their rights or initiate a lawsuit for protecting the interests of this enterprise; and （七）执行事务合伙人怠于行使权利时，督促其行使权利或者为了本企业的利益以自己的名义提起诉讼；

(8)To offer a guaranty for this enterprise in accordance with the law.（八）依法为本企业提供担保。

（相关资料:条文释义相关论文2篇）

Article69No limited partnership enterprise may distribute all profits to some of the partners,unless it is otherwise stipulated in the partnership agreement.

第六十九条有限合伙企业不得将全部利润分配给部分合伙人；但是，合伙协议另有约定的除外。

（相关资料:裁判文书1篇条文释义相关论文1篇）

Article70A limited partner may make transactions with the limited partnership enterprise to which it(he) belongs,unless it is otherwise stipulated in the partnership agreement.

第七十条有限合伙人可以同本有限合伙企业进行交易；但是，合伙协议另有约定的除外。

（相关资料:条文释义）

Article71A limited partner may,solely or jointly with others,operate a business which is competing with this limited partnership enterprise,unless it is otherwise stipulated in the partnership agreement.

第七十一条有限合伙人可以自营或者同他人合作经营与本有限合伙企业相竞争的业务；但是，合伙协议另有约定的除外。

（相关资料:条文释义）

Article72A limited partner may put its share of properties of the partnership enterprise in pledge,unless it is otherwise stipulated in the partnership agreement.

第七十二条有限合伙人可以将其在有限合伙企业中的财产份额出质；但是，合伙协议另有约定的除外。（相关资料:条文释义）

Article73A limited partner may,according to the stipulations of the partnership agreement,assign it share of properties of the limited partnership enterprise to a non-partner,but he shall notify the other partners30 days in advance.

第七十三条有限合伙人可以按照合伙协议的约定向合伙人以外的人转让其在有限合伙企业中的财产份额，但应当提前三十日通知其他合伙人。

（相关资料:条文释义相关论文1篇）

Article74If the limited partner's own properties are insufficient to pay off his debt irrelevant to the partnership enterprise,this partner may use the proceeds which he acquires from the limited partnership enterprise to pay for the debt.The creditor may also plead the people's court to enforce the repayment of the debt with the said limited partner's property share in the partnership enterprise according to the law. When the people's court enforces the repayment of the debt with the said limited partner's property share,it shall send a notice to all partners.The other partners have the preemptive right to the property share of the said partner under the same conditions.

第七十四条有限合伙人的自有财产不足清偿其与合伙企业无关的债务的，该合伙人可以以其从有限合伙企业中分取的收益用于清偿；债权人也可以依法请求人民法院强制执行该合伙人在有限合伙企业中的财产份额用于清偿。

人民法院强制执行有限合伙人的财产份额时，应当通知全体合伙人。在同等条件下，其他合伙人有优先购买权。（相关资料:修订沿革条文释义）

Article75Where merely limited partners are left in a limited partnership enterprise,this limited partnership enterprise shall be dissolved.Where merely general partners are left in a limited partnership enterprise,this limited partnership enterprise shall be changed into a general partnership enterprise.

第七十五条有限合伙企业仅剩有限合伙人的，应当解散；有限合伙企业仅剩普通合伙人的，转为普通合伙企业。

（相关资料:条文释义）

Article76Where it is reasonable for a third person to believe a limited partner as a general partner and第七十六条第三人有理由相信有限合伙人为普通合

general partner shall do.

Where a limited partner makes,without authorization,a transaction with any other person and causes any losses to the limited partnership enterprise or to other partners,he shall be liable for compensation.合伙人同样的责任。

有限合伙人未经授权以有限合伙企业名义与他人进行交易，给有限合伙企业或者其他合伙人造成损失的，该有限合伙人应当承担赔偿责任。

（相关资料:条文释义相关论文2篇）

Article77A new limited partner shall,to the extent of the amount of capital contribution he subscribes to, bear liabilities for the debts incurred to the limited partnership enterprise prior to his admission.

第七十七条新入伙的有限合伙人对入伙前有限合伙企业的债务，以其认缴的出资额为限承担责任。

（相关资料:条文释义）

Article78Where any limited partner is under any of the circumstances as listed in Items(1),(3)and(5)of Paragraph1of Article48of this Law,the said limited partner shall be deemed to have withdrawn naturally from the partnership.

第七十八条有限合伙人有本法第四十八条第一款第一项、第三项至第五项所列情形之一的，当然退伙。（相关资料:条文释义相关论文1篇）

Article79Where a natural person as a limited partner loses his civil capacity during the period of existence of a limited partnership enterprise,the other partners shall not require him to withdraw from the partnership for this reason.

第七十九条作为有限合伙人的自然人在有限合伙企业存续期间丧失民事行为能力的，其他合伙人不得因此要求其退伙。

（相关资料:条文释义）

Article80When a natural-person limited partner is deceased or declared deceased,or when a legal person or any other organization limited partner is terminated,his heir or its successor to the rights may obtain the qualifications of the limited partner in the limited partnership enterprise.

第八十条作为有限合伙人的自然人死亡、被依法宣告死亡或者作为有限合伙人的法人及其他组织终止时，其继承人或者权利承受人可以依法取得该有限合伙人在有限合伙企业中的资格。

（相关资料:条文释义）

Article81After a limited partner withdraws from the partnership,it(he)shall,to the extent of the properties it(he)takes back from the limited partnership enterprise at the time of withdrawal,bear the liabilities for the debts incurred to the limited partnership enterprise prior to its(his)withdrawal.

第八十一条有限合伙人退伙后，对基于其退伙前的原因发生的有限合伙企业债务，以其退伙时从有限合伙企业中取回的财产承担责任。

（相关资料:条文释义相关论文1篇）

Article82Unless it is otherwise stipulated in the partnership,the change of a general partner into a limited partner or the change of a limited partner into a general partner shall be subject to unanimous consent of all partners.

第八十二条除合伙协议另有约定外，普通合伙人转变为有限合伙人，或者有限合伙人转变为普通合伙人，应当经全体合伙人一致同意。

（相关资料:条文释义相关论文1篇）

Article83Where a limited partner is changed into a general partner,it(he)shall bear joint and several unlimited liabilities for the debts incurred to the limited partnership enterprise during the period when it(he) is a limited partner.

第八十三条有限合伙人转变为普通合伙人的，对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。

（相关资料:条文释义）

Article84Where a general partner is changed into a limited partner,it(he)shall bear joint and several unlimited liabilities for the debts incurred to the partnership enterprise during the period when it(he)is a general partner.

第八十四条普通合伙人转变为有限合伙人的，对其作为普通合伙人期间合伙企业发生的债务承担无限连带责任。（相关资料:条文释义）

Chapter IV Dissolution and Liquidation of A Partnership Enterprise第四章合伙企业解散、清算

Article85A partnership enterprise shall be dissolved under any of the following circumstances:第八十五条合伙企业有下列情形之一的，应当解

散：

(1)The term of partnership expires and the partners decide not to operate it any longer;（一）合伙期限届满，合伙人决定不再经营；

(2)Any of the dissolution causes as stipulated in the partnership agreement occurs;（二）合伙协议约定的解散事由出现；

(3)All partners make a decision to dissolve it;（三）全体合伙人决定解散；

(4)30days have lapsed since the number of partners fails to reach the quorum;（四）合伙人已不具备法定人数满三十天；

(5)The partnership aim as stipulated in the partnership agreement has been realized or is unable to be

realized;

（五）合伙协议约定的合伙目的已经实现或者无法实现；

(6)Its business license is revoked,or it is ordered to close up or to be revoked;or（六）依法被吊销营业执照、责令关闭或者被撤销；

(7)Other reasons as provided for by any law or administrative regulation.（七）法律、行政法规规定的其他原因。

（相关资料:裁判文书4篇修订沿革条文释义）

Article86When a partnership is dissolved,it shall be liquidated by liquidators.

All partners shall act as liquidators.Upon consent of more than half of all partners,one or several partners or third persons may,after the occurrence of the cause for the dissolution of the partnership enterprise,be designated or entrusted to act as liquidators.

With15days after the occurrence of the cause for the dissolution of the partnership enterprise,the partners or other interest parties may apply to the people's court to designate liquidators.

第八十六条合伙企业解散，应当由清算人进行清算。

清算人由全体合伙人担任；经全体合伙人过半数同意，可以自合伙企业解散事由出现后十五日内指定一个或者数个合伙人，或者委托第三人，担任清算人。

自合伙企业解散事由出现之日起十五日内未确定清算人的，合伙人或者其他利害关系人可以申请人民法院指定清算人。

（相关资料:裁判文书5篇修订沿革条文释义）

Article87The liquidators shall handle the following affairs during the process of liquidation:第八十七条清算人在清算期间执行下列事务：

(1)To sort out the properties of the partnership enterprise,and prepare the balance sheets and the property list of the said business;（一）清理合伙企业财产，分别编制资产负债表和财产清单；

(2)To handle the pending affairs of the partnership enterprise that are related to the liquidation;（二）处理与清算有关的合伙企业未了结事务；

(3)To pay up taxes payable;（三）清缴所欠税款；

(4)To settle credits and debts;（四）清理债权、债务；

(5)To handle the remaining properties after the partnership enterprise repays its debts;and（五）处理合伙企业清偿债务后的剩余财产；

(6)To participate in lawsuits or arbitrations on behalf of the partnership enterprise.（六）代表合伙企业参加诉讼或者仲裁活动。

（相关资料:修订沿革条文释义）

Article88The liquidators shall,within10days after a decision of dissolution is made,inform the creditors of the relevant matters and publish an announcement on a newspaper within60days.A creditor shall, within30days from the day when it receives a notice or within45days from the announcement date if it fails to receive a notice,declare its credits to the liquidators.

When a creditor declares its credits,it shall state the relevant matters of the credits and provide supporting materials.The liquidators shall record the credits.

During the process of liquidation,the partnership enterprise still exists but it shall not carry out any business activities irrelevant to the liquidation.

第八十八条清算人自被确定之日起十日内将合伙企业解散事项通知债权人，并于六十日内在报纸上公告。债权人应当自接到通知书之日起三十日内，未接到通知书的自公告之日起四十五日内，向清算人申报债权。

债权人申报债权，应当说明债权的有关事项，并提供证明材料。清算人应当对债权进行登记。

清算期间，合伙企业存续，但不得开展与清算无关的经营活动。

（相关资料:修订沿革条文释义）

Article89After paying off the liquidation expenses,wages of employees,social insurance premiums and legal indemnities,the outstanding taxes and the debts with the properties of the partnership enterprise,the residual properties may be distributed in accordance with Paragraph1of Article33of this Law.

第八十九条合伙企业财产在支付清算费用和职工工资、社会保险费用、法定补偿金以及缴纳所欠税款、清偿债务后的剩余财产，依照本法第三十三条第一款的规定进行分配。

（相关资料:裁判文书1篇修订沿革条文释义）

Article90After the liquidation is ended,the liquidators shall prepare a liquidation report.Within15days after the liquidation report is affixed with the signatures and seals of all partners,it shall be submitted to the enterprise registration organ for deregistration of the partnership enterprise.

第九十条清算结束，清算人应当编制清算报告，经全体合伙人签名、盖章后，在十五日内向企业登记机关报送清算报告，申请办理合伙企业注销登记。

（相关资料:修订沿革条文释义）

Article91After the deregistration of a partnership enterprise,the former general partners shall still bear joint and several liabilities for the debts incurred during the existence period of the partnership enterprise.

第九十一条合伙企业注销后，原普通合伙人对合伙企业存续期间的债务仍应承担无限连带责任。

（相关资料:裁判文书1篇修订沿革条文释义）

Article92Where a partnership enterprise is unable to meet its mature debts,the creditors may apply to the people's court for bankruptcy liquidation or may demand the general partners to make repayments. Where a partnership enterprise is declared bankrupt,the general partners shall still bear joint and several liabilities for the debts of the partnership enterprise.

第九十二条合伙企业不能清偿到期债务的，债权人可以依法向人民法院提出破产清算申请，也可以要求普通合伙人清偿。

合伙企业依法被宣告破产的，普通合伙人对合伙企业债务仍应承担无限连带责任。（相关资料:裁判文书1篇修订沿革条文释义）

Chapter V Legal Liabilities第五章法律责任

Article93Anyone who obtains the registration of a partnership enterprise by violating this Law,such as providing false documents or taking other fraudulent means,shall be ordered to make a correction by the enterprise registration organ and shall be fined not less than5,000yuan but not more than50,000yuan.If the circumstance is serious,the enterprise registration shall be revoked and a fine of not less than50,000 yuan but not more than200,000yuan shall be given.

第九十三条违反本法规定，提交虚假文件或者采取其他欺骗手段，取得合伙企业登记的，由企业登记机关责令改正，处以五千元以上五万元以下的罚款；情节严重的，撤销企业登记，并处以五万元以上二十万元以下的罚款。

（相关资料:修订沿革条文释义）

Article94Where a partnership enterprise fails to indicate his name with the words"general partnership"or "special partnership"or"limited partnership"as in violation of this Law,it shall be ordered to make a correction by the enterprise registration organ and shall be fined not less than2,000yuan but not more than10,000yuan.

第九十四条违反本法规定，合伙企业未在其名称中标明“普通合伙”、“特殊普通合伙”或者“有限合伙”字样的，由企业登记机关责令限期改正，处以二千元以上一万元以下的罚款。

（相关资料:修订沿革条文释义）

Article95Anyone who has not obtained a business license but is engaging in partnership business operations in the name of a partnership enterprise or branch of a partnership enterprise as in violation of this Law shall be ordered to stop such business operations by the enterprise registration organ and shall be fined not less than5,000yuan but not more than50,000yuan.

Where a partnership enterprise fails to modify the registration for the change of any registration item as in violation of this Law,it shall be ordered to go through the registration formalities.If it fails to do so,it shall be fined not less than2,000yuan but not more than20,000yuan.

Where any registration item of a partnership enterprise changes,if the partners executing the partnership affairs fail to timely go through the registration modification formalities,it shall compensate for any loss incurred therefrom to the partnership enterprise,other partners or bona fide third persons.

第九十五条违反本法规定，未领取营业执照，而以合伙企业或者合伙企业分支机构名义从事合伙业务的，由企业登记机关责令停止，处以五千元以上五万元以下的罚款。

合伙企业登记事项发生变更时，未依照本法规定办理变更登记的，由企业登记机关责令限期登记；逾期不登记的，处以二千元以上二万元以下的罚款。

合伙企业登记事项发生变更，执行合伙事务的合伙人未按期申请办理变更登记的，应当赔偿由此给合伙企业、其他合伙人或者善意第三人造成的损失。

（相关资料:修订沿革条文释义）

Article96Where any partner executing the partnership affairs or any practitioner of a partnership enterprise,by taking the advantage of his position,usurps any benefit which should attribute to the partnership enterprise,occupy any property of the partnership enterprise by other illegal means,it(he) shall return the benefit or property to the partnership enterprise.If its(his)act causes any loss to the partnership enterprise or to other partners,it(he)shall bear the compensation liabilities.

第九十六条合伙人执行合伙事务，或者合伙企业从业人员利用职务上的便利，将应当归合伙企业的利益据为己有的，或者采取其他手段侵占合伙企业财产的，应当将该利益和财产退还合伙企业；给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。

（相关资料:修订沿革条文释义）

Article97Where any partner,with no unanimous consent of all partners,handles by himself any affair which shall be subject to the unanimous consent of all partners under this Law or according to this partnership agreement,if his(its)act causes any loss to the partnership enterprise or to other partners,it (he)shall bear compensation liabilities.

第九十七条合伙人对本法规定或者合伙协议约定必须经全体合伙人一致同意始得执行的事务擅自处理，给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。（相关资料:修订沿革条文释义）

Article98Where any partner,who does not have the power to execute the affairs of the partnership affairs,illegally executes such affairs,if its(his)act causes any losses to the partnership enterprise or to other partners,it(he)shall bear compensation liabilities.

第九十八条不具有事务执行权的合伙人擅自执行合伙事务，给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。

（相关资料:修订沿革条文释义）

Article99Where any partner engages in any business competing with this partnership enterprise or makes transactions with this partnership enterprise as in violation of the provisions of this Law or the stipulations of the partnership agreement,the relevant proceeds shall attribute to the partnership enterprise.If any loss is caused to the partnership enterprise or to other partners,it(he)shall bear compensation liabilities.

第九十九条合伙人违反本法规定或者合伙协议的约定，从事与本合伙企业相竞争的业务或者与本合伙企业进行交易的，该收益归合伙企业所有；给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。

（相关资料:修订沿革条文释义）

Article100Where any liquidator fails to submit a liquidation report to the enterprise registration organ as required by this law,or submit a liquidation report which conceals or omits any important fact,he shall be ordered to make a correction by the enterprise registration organ.The expenses and losses incurred therefrom shall be paid and compensated by the liquidator.

第一百条清算人未依照本法规定向企业登记机关报送清算报告，或者报送清算报告隐瞒重要事实，或者有重大遗漏的，由企业登记机关责令改正。由此产生的费用和损失，由清算人承担和赔偿。

（相关资料:修订沿革条文释义）

Article101Where any liquidator seeks any illegal income or usurps any property of a partnership enterprise during the process of executing the liquidation affairs,he shall return the said income or property to the partnership enterprise.Where any loss is caused to the partnership enterprise or to other partners, he shall bear compensation liabilities.

第一百零一条清算人执行清算事务，牟取非法收入或者侵占合伙企业财产的，应当将该收入和侵占的财产退还合伙企业；给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。

（相关资料:修订沿革条文释义）

Article102Where any liquidator impairs the interests of creditors as in violation of this Law,such as concealing or transferring any property of a partnership enterprise,or making any false record in the balance sheet or in the property list,or distributing properties prior to the settlement of debts,he shall bear compensation liabilities.

第一百零二条清算人违反本法规定，隐匿、转移合伙企业财产，对资产负债表或者财产清单作虚假记载，或者在未清偿债务前分配财产，损害债权人利益的，依法承担赔偿责任。

（相关资料:修订沿革条文释义）

Article103Where any partner breaches the agreement of partnership,it(he)shall be liable for breach of contract.

Where there is any dispute between the partners over the execution of the partnership agreement,the partners may settle it through negotiations or mediation.If they are unwilling or fail to settle it through negotiations or medication,they may apply to the arbitration institution for arbitration according to the arbitration clause in the partnership agreement or under the written arbitration agreement concluded afterwards.If there is no arbitration clause in the partnership agreement and if they fail to reach any written arbitration agreement afterwards,they may initiate a lawsuit in the people's court.

第一百零三条合伙人违反合伙协议的，应当依法承担违约责任。

合伙人履行合伙协议发生争议的，合伙人可以通过协商或者调解解决。不愿通过协商、调解解决或者协商、调解不成的，可以按照合伙协议约定的仲裁条款或者事后达成的书面仲裁协议，向仲裁机构申请仲裁。合伙协议中未订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。

（相关资料:裁判文书3篇修订沿革条文释义相关论文1篇）

Article104Where any of the functionaries of the relevant administrative organs impairs the legitimate rights and interests of the partnership enterprise as in violation of this law,such as abusing his power, seeking private benefits,accepting bribes,he shall be given an administrative sanction.

第一百零四条有关行政管理机关的工作人员违反本法规定，滥用职权、徇私舞弊、收受贿赂、侵害合伙企业合法权益的，依法给予行政处分。

（相关资料:修订沿革条文释义）

Article105Anyone who commits any act in violation of this Law shall bear criminal liabilities.第一百零五条违反本法规定，构成犯罪的，依法追

究刑事责任。

（相关资料:条文释义）

Article106Anyone who violates this Law shall bear civil compensation liabilities and pay the monetary penalties or fines.If his property is insufficient to pay the said items simultaneously,he shall first bear civil compensation liabilities.

第一百零六条违反本法规定，应当承担民事赔偿责任和缴纳罚款、罚金，其财产不足以同时支付的，先承担民事赔偿责任。（相关资料:条文释义）

Chapter VI Supplementary Provisions第六章附则

Article107Where a non-enterprise professional service institution takes the form of partnership in accordance with the relevant law,the liabilities of its partners shall be governed by the provisions of this Law on the liabilities of the partners of a special general partnership enterprise.

第一百零七条非企业专业服务机构依据有关法律采取合伙制的，其合伙人承担责任的形式可以适用本法关于特殊的普通合伙企业合伙人承担责任的规定。

（相关资料:条文释义相关论文2篇）

Article108The administrative measures for the establishment of partnership enterprises by foreign enterprises or individuals shall be formulated by the State Council.

第一百零八条外国企业或者个人在中国境内设立合伙企业的管理办法由国务院规定。

（相关资料:裁判文书1篇条文释义相关论文1篇）

Article109This Law shall come into force as of June1,2007.第一百零九条本法自2007年6月1日起施行。（相关

资料:修订沿革条文释义）