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在当事人明确约定“合伙经营企业但仍使用个人独资企业营业执照”且实际以合伙方式经营企业的情况下,审理企业对外债务合同纠纷时,应据实认定企业的性质;各合伙人既然共同决定企业的生产经营活动,就应对企业生产经营过程中对外所负的债务负责;合伙人故意将合伙企业虚假登记为个人独资企业或延用独资企业证照,不应成为各合伙人不承担法律责任的理由,否则交易安全得不到保护,相关法律规制合伙企业及合伙人的目的将会落空。合伙企业债务的承担分为两个层次:第一顺序的债务承担人是合伙企业,第二顺序的债务承担人是全体合伙人;合伙企业法第三十九条所谓的连带责任,是指合伙人在第二顺序的责任承担中相互之间所负的连带责任,而非合伙人与合伙企业之间的连带责任。
When the parties explicitly stipulate that “the partnership enterprise still uses the business license of the sole proprietorship enterprise” and actually runs the enterprise jointly by way of partnership, the enterprise shall determine the nature of the enterprise when hearing the dispute over the enterprise’s external debt. If all the partners Jointly decide the production and business activities of an enterprise, and shall be responsible for the debts incurred by the enterprise in the course of its production and business operation. The partners deliberately falsely register the partnership as a sole proprietorship or extension of the ownership of a wholly-owned enterprise, and shall not become partners without assuming the law The reasons for liability, or transaction security can not be protected, the relevant laws and regulations of the partnership and partner’s purpose will be lost. The commitment of the partnership debt is divided into two levels: the first one is the debt undertaker and the second one is the entire partner; the so-called joint liability under Article 39 of the Partnership Act refers to the partnership In the second order of responsibility, the people have the joint and several liability, not the joint and several liability between the partners and the partnership.