Official Reply on Whether the Bankruptcy Liquidation Procedure Specified in the Enterprise Bankruptcy Law May Apply Mutatis Mutandis to the Liquidation of a Wholly Individually-owned Enterprise

关于个人独资企业清算是否可以参照适用企业破产法规定的破产清算程序的批复

After liquidation, a creditor of a wholly individually-owned enterprise may still assert its rights against the investor in respect of the outstanding portion of its claim.

Clp Reference: 2500/12.12.11 Promulgated: 2012-12-11 Effective: 2012-12-18

(Promulgated by the Supreme People's Court on December 11 2012 and effective as of December 18 2012.)

(最高人民法院于二零一二年十二月十一日公布,自二零一二年十二月十八日起施行。)


Judicial Interpretation [2012] No.16


法释〔2012〕16号


Guizhou Provincial Higher People's Court:


贵州省高级人民法院:



Your Request for Instructions on Whether the Bankruptcy Liquidation Procedure May Apply Mutatis Mutandis to the Liquidation of a Wholly Individually-owned Enterprise ([2012] Qian Gao Yan Qing Zi No.2) has been received. After consideration, our official reply is as follows:


你院《关于个人独资企业清算是否可以参照适用破产清算程序的请示》(〔2012〕黔高研请字第2号)收悉。经研究,批复如下:


Pursuant to Article 135 of the PRC Enterprise Bankruptcy Law, when a wholly individually-owned enterprise is unable to discharge a debt that has fallen due and its assets are insufficient to discharge all of its debts or it clearly lacks the capacity to discharge such debts, it may be liquidated by applying mutatis mutandis the bankruptcy liquidation procedure specified in the Enterprise Bankruptcy Law.

根据《中华人民共和国企业破产法》第一百三十五条的规定,在个人独资企业不能清偿到期债务,并且资产不足以清偿全部债务或者明显缺乏清偿能力的情况下,可以参照适用企业破产法规定的破产清算程序进行清算。



Pursuant to Article 31 of the PRC Wholly Individually-owned Enterprises Law, after a people's court has ruled to conclude the liquidation of a wholly individually-owned enterprise by applying mutatis mutandis the bankruptcy liquidation procedure, a creditor of the wholly individually-owned enterprise may still assert its rights against the investor in respect of the outstanding portion of its claim.

clp reference:2500/12.12.11prc reference:法释〔2012〕16号promulgated:2012-12-11effective:2012-12-18

根据《中华人民共和国个人独资企业法》第三十一条的规定,人民法院参照适用破产清算程序裁定终结个人独资企业的清算程序后,个人独资企业的债权人仍然可以就其未获清偿的部分向投资人主张权利。

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