（八）未经投资人同意，擅自将企业商标或者其他知识产权转让给他人使用；

(viii) assigning any trademark or other intellectual property of the sole proprietorship enterprise to a third person for use without consent by the sole proprietor;

（九）泄露本企业的商业秘密；

(ix) disclosing trade secrets of the sole proprietorship enterprise;

（十）法律、行政法规禁止的其他行为。

(x) any other act prohibited by law or administrative regulations.

第二十一条个人独资企业应当依法设置会计帐簿，进行会计核算。

Article 21 A sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law.

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 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.

第二十三条个人独资企业应当按照国家规定参加社会保险，为职工缴纳社会保险费。

Article 23 A sole proprietorship enterprise shall participate in the social insurance scheme in accordance with the relevant stipulations of the state, and shall pay social insurance premiums for its workers.

第二十四条个人独资企业可以依法申请贷款、取得土地使用权，并享有法律、行政法规规定的其他权利。

Article 24 A sole proprietorship enterprise may apply for loan and acquire land-use-rights in accordance with the law, and shall enjoy other rights prescribed by law or administrative regulations.

第二十五条任何单位和个人不得违反法律、行政法规的规定，以任何方式强制个人独资企业提供财力、物力、人力；对于违法强制提供财力、物力、人力的行为，个人独资企业有权拒绝。

Article 25 No entity or individual may force a sole proprietorship enterprise to contribute funds, goods or labor in any manner in violation of law or administrative regulations; a sole proprietorship enterprise is entitled to reject any attempt forcing it to contribute funds, goods or labor in violation of law.

第四章个人独资企业的解散和清算

Chapter Four: Dissolution and Liquidation of Sole Proprietorship Enterprise

第二十六条个人独资企业有下列情形之一时，应当解散；

Article 26 A sole proprietorship enterprise shall be dissolved in any of the following circumstances:

（一）投资人决定解散；

(i) The sole proprietor decides to dissolve the sole proprietorship enterprise;

（二）投资人死亡或者被宣告死亡，无继承人或者继承人决定放弃继承；

(ii) The sole proprietor is deceased or is declared deceased, and there is no heir or the heir has renounced his inheritance;

（三）被依法吊销营业执照；

(iii) Its business license is lawfully revoked;

（四）法律、行政法规规定的其他情形。

(iv) Any other situation prescribed by law or administrative regulations has occurred.

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 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.

投资人自行清算的，应当在清算前十五日内书面通知债权人，无法通知的，应当予以公告。债权人应当在接到通知之日起三十日内，未接到通知的应当在公告之日起六十日内，向投资人申报其债权。

Where the sole proprietor conducts liquidation himself, he shall notify the creditors fifteen days prior to liquidation, and where he is unable to give notice, he shall make a public announcement. A creditor who has received such notice shall file a claim with the sole proprietor within thirty days of notification, and a creditor who has not received such notice shall file a claim with the sole proprietor within sixty days of the public announcement.

第二十八条个人独资企业解散后，原投资人对个人独资企业存续期间的债务仍应承担偿还责任，但债权人在五年内未向债务人提出偿债请求的，该责任消灭。

Article 28 Upon dissolution of a sole proprietorship enterprise, the former sole proprietor shall be liable to repay the debt incurred by the sole proprietorship enterprise during its existence, provided that any claim not made by the relevant creditor within five years shall be extinguished.

第二十九条个人独资企业解散的，财产应当按照下列顺序清偿：

Article 29 Upon dissolution of a sole proprietorship enterprise, its assets shall be paid out in the following order of priority:

（一）所欠职工工资和社会保险费用；

(i) wages and social insurance premiums payable;

（二）所欠税款；

(ii) taxes payable;

（三）其他债务。

(iii) other debts.

第三十条清算期间，个人独资企业不得开展与清算目的无关的经营活动。在按前条规定清偿债务前，投资人不得转移、隐匿财产。

Article 30 During liquidation, a sole proprietorship enterprise may not engage in any business activity unrelated to the liquidation. The sole proprietor may not transfer or conceal the property of the sole proprietorship enterprise prior to full payment of its debt.

第三十一条个人独资企业财产不足以清偿债务的，投资人应当以其个人的其他财产予以清偿。

Article 31 Where the assets of a sole proprietorship enterprise are not sufficient to repay its debts in full, the sole proprietor shall contribute his other personal assets to cover the difference.

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 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.

第五章法律责任

Chapter Five: Legal Liabilities

第三十三条违反本法规定，提交虚假文件或

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