一、gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业出资人的连带责任
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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。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。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业解散后，原投资人对gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业解散的，财产应当按照下列顺序清偿：
(一)所欠职工gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资和社会保险费用;
(二)所欠税款;
(三)其他债务。
清算期间，gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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。
法律责任
提交虚假文件或采取其他欺骗手段，取得企业登记的，责令改正，处以五千元以下的罚款;情节严重的，并处吊销营业执照。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业使用的名称与其在登记机关登记的名称不相符合的，责令限期改正，处以二千元以下的罚款。
涂改、出租、转让营业执照的，责令改正，没收违法所得，处以三千元以下的罚款;情节严重的，吊销营业执照。伪造营业执照的，责令停业，没收违法所得，处以五千元以下的罚款。构成犯罪的，依法追究刑事责任。
违反本法规定，未领取营业执照，以gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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。gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业登记事项发生变更时，未按本法规定办理有关变更登记的，责令限期办理变更登记;逾期不办理的，处以二千元以下的罚款。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业违反本法规定，侵犯职工合法权益，未保障职工劳动安全，不缴纳社会保险费用的，按照有关法律、行政法规予以处罚，并追究有关责任人员的责任。
第四十条投资人委托或者聘用的人员违反本法第二十条规定，侵犯gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业财产权益的，责令退还侵占的财产;给企业造成损失的，依法承担peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">赔偿责任;有违法所得的，没收违法所得;构成犯罪的，依法追究刑事责任。
违反法律、行政法规的规定强制gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业提供财力、物力、人力的，按照有关法律、行政法规予以处罚，并追究有关责任人员的责任。
gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业及其投资人在清算前或清算期间隐匿或转移财产，逃避债务的，依法追回其财产，并按照有关规定予以处罚;构成犯罪的，依法追究刑事责任。
投资人违反本法规定，应当承担民事peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">赔偿责任和缴纳罚款、罚金，其财产不足以支付的，或者被判处没收财产的，应当先承担民事peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">peichang/" target="_blank">赔偿责任。
登记机关对不符合本法规定条件的gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业予以登记，或者对符合本法规定条件的企业不予登记的，对直接责任人员依法给予行政处分;构成犯罪的，依法追究刑事责任。
登记机关的上级部门的有关主管人员强令登记机关对不符合本法规定条件的企业予以登记，或者对符合本法规定条件的企业不予登记的，或者对登记机关的违法登记行为进行包庇的，对直接责任人员依法给予行政处分;构成犯罪的，依法追究刑事责任。
登记机关对符合法定条件的申请不予登记或者超过法定时限不予答复的，当事人可依法申请行政复议或提起行政诉讼。