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">个人独资企业投资人变更债务承担主要有三种形式：
1、法人说，即允许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">个人独资企业成为法人，投资者对企业债务承担有限责任。
2、自然人主体资格延伸说，认为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">个人独资企业不具有独立的法律主体资格，而与企业投资者是同一法律人格。此时，企业和个人应该承担连带责任。
3、非法人团体资格说，认为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">个人独资企业既不是自然人，也不是法人，而是享有相对独立法律人格的非法人团体，具有自己特定的权利能力。此时，企业承担相关的责任。
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">个人独资企业非法人团休属性的表现
1、人格的相对独立性。作为独立的经营实体，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">个人独资企业而且能够在民事活动中作出独立的意思表示。不仅有自己的企业名称，并且必须以企业的名义进行活动。有自己独立的住所。投资人死亡或者被宣告死亡，并不必然导致企业的解散;具有独立的权利能力和行为能力，并能以自己的名义参加诉讼，承担相应的责任。
2、财产的相对独立性。企业财产是企业得以存在和发展的物质基础，应具有相对的稳定性。《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">个人独资企业法》第5条明确规定：“国家依法保护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">个人独资企业的财产和其它合法权益”。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">个人独资企业的财产，即投资者的投资和企业的盈利积累，在企业财务制度上是独立于投资者个人其它财产的，企业在不违反业主意志的情况下可以独立地享有占用，使用，收益处分权。
3、利益的相对独立性。随着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">个人独资企业人格和财产的相对独立，使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">个人独资企业个有了相对独立的利益。独资企业的利益与出资人的个人利益在时空上有了较为显著的划分，尤其是独资企业把经营积累的财产投入在生产时更为显著。
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">个人独资企业投资人变更债务承担需要根据不同的企业组织形式来判断。
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">个人独资企业的法律地位
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">个人独资企业是一种很古老的企业形式，至今在商业经营中广泛应用，它的典型特点是个人出资，个人经营，个人自负盈亏，个人自担风险。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">个人独资企业是商品经济发展的产物，无论是在发达国家还是发展中国家,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">个人独资企业是一种普遍的经营方式,以其规模小,经营方式灵活,对社会生活有较强的补充性,来满足社会生活的需要。特别近几年来,西方国家越来越重视发展中小型企业,使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">个人独资企业获得了进一步发展。我国先后以也法律的形式对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">个人独资企业进行了规范。1999年8月30日全国人大的十一次会议通过了《中华人民共和国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">个人独资企业法》。该法自2000年1月1日起施行。我国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">个人独资企业是指由一个自然人投资，全部资产为投资人所有，投资人以其个人财产对企业债务承担无限责任的营利性组织。由于独资企业在社会生活中的广泛出现，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">个人独资企业因债权债务涉诉现象比较多见。司法实践中对民事主体的确认也产生了分歧。传统的二元制民事主体确认受到质疑。二元制民事主体模式认为民事主体由自然人和法人构成。但是随着经济的发展，市场主体也向多元化发展，出现了许多区别于自然人和法人的经济实体，如合伙企业，独资企业等等。
关于独资企业的法律地位，是否能作为民事主体，学术界存在不同的观点，主要有一下几种说法：
1、自然人主体资格延伸说。认为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">个人独资企业不具有独立的法律主体资格，而和投资人是同一法律人格。
2、法人说。允许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">个人独资企业成为法人，投资人对企业债务承担有限责任。
3、非法人团体资格说。认为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">个人独资企业既不是自然人也不是法人，而是享有相对独立人格的非法人团体，具有特定的权利能力和行为能力。
自然人主体资格延伸说只看到了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">个人独资企业投资主体的单一性，和业主对企业控制的单独性，而将企业人格和投资人人格视为一体，没有看到投资人和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">个人独资企业的差异不可取。
法人说也存在问题，由于我国尚未建立完善的财产登记制度，无法具体界定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">个人独资企业财产和投资者个人财产的范围，如果允许投资者对企业债务承担有限责任，对债权人的保护不利，该说也站不住脚。
笔者比较同意非法人团体资格说，在现实生活中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">个人独资企业已经作为一种独立的市场主体，以自己的名义从事经营活动。其民事主体资格获得社会的广泛认同。
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">个人独资企业一般应具备以下条件:1,要有自己的名称。但是名称中不能使用“有限”或“有限gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">公司”字样.在登记是也不能使用“gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">公司”二字，以与gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">公司区别开来。2.投资人要申报其必要的与开办企业规模相当的经营资金,该资金不是注册资本,是经营必须的条件.3.应有必要的生产经营场所和必要的生产经营条件.4.有相对满足其经营业务需要的从业人员.从以上条件可也看出,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">个人独资企业已经具备了企业的全部特征.将其视为民事主体去参加市场经济活动,赋予其拟制人格,有利于扩大市场交易的规模和范围.发挥它对市场经济的促进作用,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">个人独资企业有一定相对独立的财产,一旦与外界发生纠纷,有利于债权人债权的实现.因此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">个人独资企业能否取得民事主体资格取决于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">个人独资企业在社会生活中的作用,同时,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">个人独资企业承担无限责任，使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">个人独资企业具有较高的商业信誉。长期以来，人们一直存在认识上的误区：认为独立承担民事责任才是社会组织取的民事主体资格的决定条件，法人有民事主体资格是因为其能独立承担民事责任,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">个人独资企业不能取得民事主体资格,是因为其不能独立承担民事责任.这种认为是有失偏颇的。
其实，法人有民事主体资格,并不是因为其能独立承担民事责任，能独立承担民事责任只是法人的一个重要特征,是社会组织取得法人资格的结果,而不是取得法人资格的条件,我国民法典把能够独立承担民事责任规定为法人的成立条件之一,是把法人的特征和法人的条件混在了一起.从本质上讲,社会组织能否独立承担民事责任是从促成交易和保护交易两方面考虑的.是法律规定的结果.因此我国法律将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">个人独资企业赋予民事主体资格,我国民事诉讼法及最高院民诉意见,将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">个人独资企业规定为其他经济组织,可以参加民事诉讼,行使民事权利承担民事义务。
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">个人独资企业投资人变更的承担主要有三种形式，分别是法人说、自然人主体资格延伸说和非法人团体资格说。