Upon approval and registration of the branch , its registration certificate shall be filed with the registration authority having jurisdiction over the sole proprietorship enterprise to which such branch belongs 分支机构经核准登记后,应将登记情况报该分支机构隶属的个人独资企业的登记机关备案。
The agent or employee shall perform the obligations of good faith and due care , and manage the affairs of the sole proprietorship enterprise in accordance with the contract with the sole proprietor 受托人或者被聘用的人员应当履行诚信、勤勉义务,按照与投资人签订的合同负责个人独资企业的事务管理。
Article 22 where a sole proprietorship enterprise employs workers , it shall enter into labor contracts with the workers , and ensure workplace safety and make full and timely payment of wages 第二十二条个人独资企业招用职工的,应当依法与职工签订劳动合同,保障职工的劳动安全,按时、足额发放职工工资。
Article 4 in conducting business activities , a sole proprietorship enterprise shall abide by law and administrative regulations , as well as the principle of good faith and may not harm the public interests 第四条个人独资企业从事经营活动必须遵守法律、行政法规,遵守诚实信用原则,不得损害社会公共利益。
Article 27 where a sole proprietorship enterprise is to be dissolved , the sole proprietor shall conduct liquidation himself , or the creditors thereof may apply to the people ' s court to designate a liquidator to conduct liquidation 第二十七条个人独资企业解散,由投资人自行清算或者由债权人申请人民法院指定清算人进行清算。
Article 19 a sole proprietor may manage the affairs of the sole proprietorship enterprise by himself , and may also appoint or hire another person with the capacity for civil act to manage the sole proprietorship enterprise 第十九条个人独资企业投资人可以自行管理企业事务,也可以委托或者聘用其他具有民事行为能力的人负责企业的事务管理。
Article 36 if a sole proprietorship enterprise fails to commence business within six months from the time of its establishment , or it ceases to carry out its business for more than six consecutive months , its business license shall be revoked 第三十六条个人独资企业成立后无正当理由超过六个月未开业的,或者开业后自行停业连续六个月以上的,吊销营业执照。
Where a sole proprietor appoints or hires another person to manage the affairs of the sole proprietorship enterprise , he shall conclude with the agent or employee a written contract prescribing the entrusted affairs and the scope of authority granted 投资人委托或者聘用他人管理个人独资企业事务,应当与受托人或者被聘用的人签订书面合同,明确委托的具体内容和授予的权利范围。
Article 38 if while conducting the affairs of the sole proprietorship enterprise , the person appointed or hired by a sole proprietor breaches the contract between them , thereby causing harm to the sole proprietor , such person shall be liable for civil damages 第三十八条投资人委托或者聘用的人员管理个人独资企业事务时违反双方订立的合同,给投资人造成损害的,承担民事赔偿责任。
Article 2 : for the purposes of article 1 of the enterprise income tax law , the phrase " enterprises wholly owned by individuals or partnerships " means enterprises wholly owned by individuals or partnerships established in accordance with the laws and administrative regulations of china 第二条企业所得税法第一条所称个人独资企业、合伙企业,是指依照中国法律、行政法规成立的个人独资企业、合伙企业。