第一章 总则
Chapter Ⅰ General Provisions

第一条 为了规范个人独资企业的行为，保护个人独资企业投资人和债权人的合法权益，维护社会经济秩序，促进社会主义市场经济的发展，根据宪法，制定本法。

Article 1 This Law is enacted in accordance with the Constitution with a view to regulating activities of individual proprietorship enterprises, protecting the legitimate rights and interests of investors and creditors of individual proprietorship enterprises, maintaining the socio-economic order and promoting the development of the socialist market economy in China.

第二条 本法所称个人独资企业，是指依照本法在中国境内设立，由一个自然人投资，财产为投资人个人所有，投资人以其个人财产对企业债务承担无限责任的经营实体。

Article 2 The individual proprietorship enterprise referred to by this Law means a business entity which, in accordance with this Law, is established within China and invested in by one natural person and the property of which is personally owned by the investor who shall assume unlimited liabilities for the debts of the enterprise with his own property.

第三条 个人独资企业以其主要办事机构所在地为住所。

Article 3 The domicile of an individual proprietorship enterprise shall be the place where its major business office is located.

第四条 个人独资企业从事经营活动必须遵守法律、行政法规，遵守诚实信用原则，不得损害社会公共利益。

个人独资企业应当依法履行纳税义务。

Article 4 Individual proprietorship enterprises must abide by law and administrative regulations in their business operations, comply with the principle of honest and good-faith, and may not harm public interests.

Individual proprietorship enterprises shall fulfill the obligation of tax payment according to law.

第五条 国家依法保护个人独资企业的财产和其他合法权益。

Article 5 The State shall protect the property and other legitimate rights and interests of individual proprietorship enterprises according to law.

第六条 个人独资企业应当依法招用职工。职工的合法权益受法律保护。

个人独资企业职工依法建立工会，工会依法开展活动。

Article 6 Individual proprietorship enterprises shall employ personnel according to law. The legitimate rights and interests of the employees of individual proprietorship enterprises shall be protected by law.

Employees of individual proprietorship enterprises shall establish their trade unions according to law which shall display their activities according to law.

第七条 在个人独资企业中的中国共产党党员依照中国共产党章程进行活动。

Article 7 The members of the Chinese Communist Party among the employees of individual proprietorship enterprises shall conduct their activities in accordance with the Constitution of the Chinese Communist Party.