《gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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》第三十一条规定:“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">个人独资企业资产不足以清偿债务时,投资人应当以其个人的其他财产予以清偿”。这是关于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">个人独资企业债务清偿问题的规定。
这个简单的规定,其实有许多问题。没有把企业债务与投资人的个人债务的关系规定清楚。它只是规定了问题的一个方面,即企业债务的清偿。忽视了问题的另一方面,即当同时存在企业债务和个人债务时,个人债务如何清偿?例如,究竟是企业剩余债务与个人债务一道按比例从个人其他财产中受偿;还是先清偿个人债务再与企业剩余债务一道按比例受偿;以及投资人或双方资不抵债时债务如何清偿?该法均未作明确规定。这是因为,有人认为独资企业财产和个人财产是不可分的,投资人对企业资产享有完全支配权。他随时可以把独资企业财产抽回为生活所用,也可以随时将个人财产投入企业。这样,即使《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">个人独资企业法》未明文规定个人债务如何清偿。依民法一般原理,债务人的债务应当以债务人所有的一切财产予以保全,个人债权人当然可以从企业财产中获连带清偿,故在《gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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》中无需规定个人债务如何清偿。而且,他们认为中国人传统上生活节俭,量入为出,其储蓄率居世界前列,具有储备财粮以备不测的良好习惯。目前我国信用制度也不发达。住fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">房贷款、汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车daikuan/" target="_blank">daikuan/" target="_blank">daikuan/" target="_blank">daikuan/" target="_blank">daikuan/" target="_blank">贷款也刚刚起步,远不如美国普遍,更没有美国人“寅吃卯粮”的习惯。因此,我国个人债务一般很少,同时由于中国人的性格和心理上对债务具有普遍的抵触情绪,“欠债还钱”的观念会使中国人努力工作偿还所欠债务。这样,投资人的个人债务一般不会太大,只凭个人财产就能偿还,故无需在《gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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》中加以规定。
为了更好地解决这些问题,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">个人独资企业法》应当借鉴并引入“双重优先原则”。双重优先原则(dualpriorities)是英美合伙法中一条著名的衡平法原则,是指当合伙企业和合伙人双方或单方资不抵债时,合伙企业债权人优先从合伙企业中受偿,单独债权优先从单独财产中受偿,即两方债权人同时分别优先受偿。而且,合伙企业财产还债后的剩余部分应按比例分配给各合伙人,并视为单独财产的一部分,用来清偿单独债权人。反过来,单独财产还债后的剩余额也应用来清偿合伙债务。这一原则最先由英国衡平法院法官**勋爵于1775年在克*德案的判决中确立。该判决认为:“由于共同财产或合伙财产优先用于清偿共同债务或合伙债务。那么同样地,单独财产也应优先用于清偿个人的一切债务;并且,由于在所有共同债务清偿以前,单独债权人不得涉足共同财产。那么同理,在单独债务清偿以前,合伙债权人也不得就其在合伙财产中未受清偿部分,要求用单独财产清偿。”由于这一原则很好地处理了合伙和合伙人双方或单方资不抵债时的债务清偿顺序问题,故为各国合伙立法所广泛借鉴。
同样地,“双重优先原则”也能较好地处理gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业和投资人双方或单方资不抵债时的债务清偿顺序问题,具体而言:
l、对同等性质的债权,法律应当予以平等地保护。依《gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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》第三十一条之规定,当gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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个人其他财产足以清偿个人债务和企业债务时,不产生问题。但是当相反的情况出现,且各债权人均提出请求权时,该规定的弊端就显现出来了。因为企业的财产,必须用来清偿企业债务,不足部分再与个人债务一起按比例从个人其他财产中清偿。这样,个人债权人的利益就受到了损害。例如某gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业资产50万,债务100万;另有个人财产20万,债务40万。依以上原理,企业债务由企业财产清偿后还剩50万,与个人债务40万一起从个人其他财产20万中按比例清偿。这样,企业债务获偿率为61%,个人债务获偿率为22.2%。而依“双重优先原则”,各债权人获率均为50%。虽然现行法规定投资人对企业债务承担无限责任为保证。但是,现代社会变幻莫测,人的命运也变得扑朔迷离,谁也难以保证债权人可以从债务人以后取得的财产中获偿。况且个人债务和企业债务性质相同,没有谁优谁劣之分,应承担相等的风险。显然,我国现行法忽视了这一点。造成事实上的不平等,应该纠正。
2、引入“双重优先原则”,有利于企业的维持。我们不否认投资人对企业财产拥有完全的支配权。但是这种随意处分企业财产的行为,不利于企业存续和发展。法律应当予以适当的限制,投资人处分企业财产必须按法定程序进行。尤其在一方或双方资不抵债时,法律应当限制投资人的处分行为。
3、虽然依民法之一般原理,个人债务也可以从企业财产中获偿,似乎平等保护了各自债权人利益。但从有利于企业稳定发展来看,个人债务应当先以个人财产清偿。因为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">个人独资企业毕竟是独立的经营实体,只有当个人财产不够清偿个人债务时,才能以企业财产清偿。而且,随着我国市场经济发展和信用制度的建立,个人财富将愈加丰富,个人消费财产将越来越大,个人债务将越来越普遍。这对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">个人独资企业生存和发展产生一种潜在的危机。使个人债务影响企业债务的实现。因此,法律应当具有一定的超前性,规定该原则实属必要。
有人担心,如果确立gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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“双重优先原则”可能促使投资人滥用权利,不利于保护一方债权人的利益。由于投资人对企业资产享有完全支配权,他可以随时追加投资,也可以随时处分企业财产。这样,如果投资人想损害个人债权人利益,则他可以将个人财产投入企业;相反,他可以将企业财产抽出作为个人财产,而损害企业债权人利益。这种分析有一定的道理,但是,对利弊加以权衡,“双重优先原则”更为科学,并已成为各国普遍遵循的原则。而且,对投资人滥用权利的,可以引用民法典的有关条款加以禁止。
所以说,即使是gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">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,企业的债务与出资人的债务也需要分清楚,在面临gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">gerenduzi/" target="_blank">个人独资企业与出资人产生债务冲突的时候,我们应该具有全局意识,既要保护企业的长期发展,同时也要出资人的利益。