Article 32 upon completion of the liquidation of a sole proprietorship enterprise , the sole proprietor or the liquidator designated by the people ' s court shall prepare a liquidation report , and shall conduct de - registration with the registration authority within fifteen days 第三十二条个人独资企业清算结束后，投资人或者人民法院指定的清算人应当编制清算报告，并于十五日内到登记机关办理注销登记。
Article 18 where at the time of application for establishment , the sole proprietor expressly declares any property jointly owned by his family as capital contribution , he shall assume unlimited liability to the extent of such joint property in accordance with the law 第十八条个人独资企业投资人在申请企业设立登记时明确以其家庭共有财产作为个人出资的，应当依法以家庭共有财产对企业债务承担无限责任。
Article 14 in establishing a branch of a sole proprietorship enterprise , the sole proprietor or an agent appointed thereby shall submit an application for registration to the registration authority of the place where the branch will be located , and the branch shall be issued a business license 第十四条个人独资企业设立分支机构，应当由投资人或者其委托的代理人向分支机构所在地的登记机关申请登记，领取营业执照。
Article 15 where during its existence , a sole proprietorship enterprise undergoes a change which affects a registered item , an application for registration amendment shall be submitted to the registration authority in accordance with the law within fifteen days of the decision to make such change 第十五条个人独资企业存续期间登记事项发生变更的，应当在作出变更决定之日起的十五日内依法向登记机关申请办理变更登记。
Article 37 where a person , in violation of the provisions hereof , engages in any business activity in the name of a sole proprietorship enterprise while no business license has been issued , he shall be ordered to cease such business activity , and he shall be fined not more than three thousand yuan 第三十七条违反本法规定，未领取营业执照，以个人独资企业名义从事经营活动的，责令停止经营活动，处以三千元以下的罚款。
The only capital fund that can use a company ( capital ) will convey : formula is is , total assets of own reserves = - be in debt entirely 3 , the individual is solely invested enterprise still due and certain register capital , specific be what industry is mixed register capital how many 可以用企业的净资产（资金）来表达：公式为是，自有资金=全部资产-全部负债三、个人独资企业仍应有一定的注册资本，具体是什么行业和注册资本多少？
The regulation used the concept of “ exporters ” for the first time ; individuals which means the entities registered as individual businesses , individual invested enterprises , individual partnership enterprises and foreigners can apply for the exemption and refund of taxes as exporters 新办法第一次提出了“出口商”这一概念； “个人” (包括外国人)是指注册登记为个体工商户、个人独资企业或合伙企业，可以作为出口商申请退（免）税。
