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PARTNERSHIP LAW OF THE PEOPLE'S REPUBLIC OF CHINA 

(Adopted at the 24th Session of the Standing Committee of the 8th National People's Congress on February 23, 1997) 

TABLE OF CONTENTS 
Chapter One: General Provisions 
Chapter Two: Establishment Of The Partnership 
Chapter Three: Partnership Property 
Chapter Four: Conduct Of Partnership Affairs 
Chapter Five: Relationship Between The Partnership And A Third Person 
Chapter Six: Admission To And Withdrawal From The Partnership 
Chapter Seven: Dissolution And Liquidation Of The Partnership 
Chapter Eight: Legal Liabilities 
Chapter Nine: Supplementary Provisions 

Chapter One: General Provisions 

Article 1 This Law is formulated in order to standardize the conduct of partnerships, to protect the lawful rights and interests of partnerships and the partners therein, to safeguard social and economic order, and to promote the development of socialist market economy. 

Article 2 The partnership referred to herein shall mean afor-profit association established within China in accordance herewith pursuant to the partnership agreement concluded by all the partners, whereby the partners jointly contribute capital, jointly operate the business, jointly share in the incomes and the risks, and are jointly and severally liable for the debts of the partnership. 

Article 3 The partnership agreement shall be executed in writing in accordance with the law by all the partners upon their agreement after consultation. 

Article 4 Conclusion of the partnership agreement and establishment of the partnership shall be under the principles of self-willingness, equality, fairness, and good faith. 

Article 5 The designation of the partnership may not contain the words "Limited" or "Limited Liability." 

Article 6 In carrying on its business, the partnership shall observe the law, administrative regulations, and observe the ethics in its industry. 

Article 7 The property and lawful rights and interests of the partnership and the partners therein are protected by law. 

Chapter Two: Establishment Of The Partnership 
Article 8 For the establishment of the partnership, the following conditions shall be met: 
(i) There are two or more partners, all of whom are capable of assuming unlimited liability in accordance with the law; 
(ii) There is a written partnership agreement; 
(iii) There is actual capital contributed by the respective partners; 
(iv) There is a designation for the partnership; 
(v) There is a place of business and the necessary conditions for the operation of the partnership. 
Article 9 Partners must be persons with full capacity for civil acts. 
Article 10 No person who is prohibited by law or administrative regulations to engage in for-profit activities 
may be a partner in the partnership. 
Article 11 A partner may make capital contribution in cash, tangible goods, land use rights, intellectual property, or other proprietary rights; the capital contribution referred to above shall be the lawful property and proprietary rights of the partners. 
Where the value of an item of capital contribution needs to be determined, it may be determined pursuant to agreement by the partners after consultation among them, or an appraisal may be conducted thereon by an legally designated appraisal agency appointed by all the partners. 
Where there is an agreement after consultation among the partners, a partner may make capital contribution in the form of service, and the appraisal method shall be determined by all the partners after consultation among them. 
Article 12 Partners shall fulfill their obligations in respect 
of capital contribution in accordance with the method for, 
amount of, and time limit for, making capital contribution as 
prescribed in the partnership agreement. 
The capital actually contributed by a partner in accordance 
with the partnership agreement shall be the partner's capital 
contribution. 
Article 13 The partnership agreement shall set forth the 
following: 
(i) designation of the partnership and the address of its 
principal place of operation; 
(ii) the purpose and business scope of the partnership; 
(iii) the names and domiciles of the partners; 
(iv) the method for, amount of, and time limit for, making 
capital contribution by each partner; 
(v) the method for profit distribution and loss allocation; 
(vi) the conduct of partnership affairs; 
(vii) participation and withdrawal from the partnership; 
(viii) dissolution and liquidation of the partnership; 
(ix) liability for breach of contract. 
The partnership agreement may prescribe a term for the 
partnership and the method for the resolution of dispute among 
the partners. 
Article 14 The partnership agreement shall become effective 
upon the signature or impressing of chops thereon by all the 
partners. The partners shall have the rights and bear the 
liabilities as prescribed in the partnership agreement. 
The partnership agreement may be amended or supplemented after 
agreement is reached by all the partners after consultation 
among them. 
Article 15 For the application for registration for the 
establishment of the partnership, the registration 
application, partnership agreement, the identification 
documents of the partners, etc., shall be submitted to the 
enterprise registration authority. 
Where approval by the relevant authorities is required by law 
or administrative regulations, the approval document shall 
also be submitted when applying for establishment 
registration. 
Article 16 The enterprise registration authority shall make 
its decision to grant registration or not to grant 
registration within 30 days of the receipt of the documents 
for establishment registration. For an application meeting the 
conditions prescribed herein, registration shall be granted, 
and a business license shall be issued; for an application 
failing to meet the conditions prescribed herein, registration 
shall not be granted, and a written response explaining the 
reason(s) for denial shall be issued. 
Article 17 The date of issue of the business license for the 
partnership shall be the date of establishment thereof. 
Prior to the issue of a business license for the partnership, 
no partner may conduct business in the name of the 
partnership. 
Article 18 Where the partnership applies to establish a 
branch, the partnership shall apply to the enterprise 
registration authority of the place where the branch will be 
located for registration, and a business license shall be 
issued. 

Chapter Three: Partnership Property 
Article 19 In the duration of the partnership, the capital contribution made by the partners and the income received in the name of the partnership shall all be property of the partnership. 
Partnership property shall be jointly managed and used by all the partners in accordance herewith. 
Article 20 Prior to liquidation of the partnership, the 
partners may not request for the division of partnership 
property, except otherwise provided herein. 
Where the partners transfer or dispose of partnership property 
on their own prior to the liquidation of the partnership, the 
partnership may not assert such transfer or disposal as a 
defense to claims by third persons who are in good faith and 
are without knowledge of such transfer or disposition. 
Article 21 In the duration of the partnership, transfer of his 
share of property in the partnership by a partner to a person 
other than a partner, whether in whole or in part, shall be 
subject to unanimous consent by all the partners. 
In the event of transfer of share of property in the 
partnership between the partners, whether in whole or in part, 
the other partners shall be notified. 
Article 22 Where a partner is to transfer his share of 
property in accordance with the law, the other partners shall 
have the preemptive right of purchase under the same 
conditions. 
Article 23 Where upon consent by all the partners, a person 
other than a partner is to be assigned the share of property 
in the partnership in accordance with the law, after amendment 
of the partnership agreement, the assignee shall become a 
partner in the partnership, and shall have the rights and bear 
the liabilities in accordance with the amended partnership 
agreement. 
Article 24 Where a partner is to pledge his share of property 
in the partnership, unanimous consent by all the partners 
shall be required. 
Where a partner pledges his share of property in the 
partnership without unanimous consent by all the partners, 
such act shall be invalid, or be treated as withdrawal from 
the partnership; If any loss is caused to the other partners, 
such partner shall be liable for damages in accordance with 
the law. 
Chapter Four: Conduct Of Partnership Affairs 
Article 25 Each partner shall enjoy equal rights with respect 
to the conduct of partnership affairs, provided that the 
partnership affairs may be conducted jointly by all the 
partners, or one or more partners may be appointed to conduct 
the partnership affairs pursuant to the partnership agreement 
or the decision by all the partners. 
The partner(s) conducting partnership affairs shall act in the 
behalf of the partnership in dealing with outside parties. 
Article 26 Where one or more partners is appointed to conduct 
partnership affairs pursuant to the provisions in the previous 
article, the other partners shall no longer conduct 
partnership affairs. 
The partners who do not participate in the conduct of 
partnership affairs shall be entitled to monitor the 
partner(s) who conducts partnership affairs, and review the 
status of the partnership affairs conducted thereby. 
Article 27 Where partnership affairs are conducted by one or 
more partners, they shall report the status of the partnership 
affairs conducted thereby, and the operating and financial 
conditions of the partnership to the other partners who do not 
participate in the conduct of partnership affairs, and all 
incomes generated from their conduct of partnership affairs 
shall belong to all the partners, and the losses or civil 
liabilities incurred therefrom shall be borne by all the 
partners. 
Article 28 A partner shall be entitled to inspect partnership 
books for the purpose of understanding the operating and 
financial conditions of the partnership. 
Unless otherwise provided herein or in the partnership 
agreement, where the partners decide upon matters relating to 
the partnership in accordance with the law or the partnership 
agreement, the voting method of one vote for each partner may 
be adopted if unanimously agreed upon by all the partners. 
Article 29 Where the partnership agreement or a decision made 
by all partners provides that partners shall conduct 
partnership affairs individually, a partner may object to the 
conduct of a partnership affair by any of the other partners. 
Where an objection is raised, the execution of such affair 
shall be suspended. If there is a dispute, such dispute may be 
decided by all the partners. 
Where the partner(s) appointed to conduct partnership affairs 
fails to conduct partnership affairs in accordance with the 
partnership agreement or the decision reached by all the 
partners, the other partners may decide to revoke the 
appointment. 
Article 30 A partner may not engage in any business in 
competition with the business of the partnership either on his 
own, or in cooperation with others. 
Unless otherwise prescribed in the partnership agreement or 
otherwise agreed by all the partners, a partner may not 
conduct any transaction with the partnership. 
A partner may not engage in any conduct harmful to the 
interests of the partnership. 
Article 31 The following matters related to the partnership 
shall be subject to unanimous consent by all the partners: 
(i) disposition of any real property of the partnership; 
(ii) change of partnership designation; 
(iii) transfer or disposal of the intellectual property or 
other proprietary rights of the partnership; 
(iv) application to the enterprise registration authority 
for registration for change; 
(v) provision of security for others in the name of the 
partnership; 
(vi) appointment of anyone other than a partner to a 
position of management in the partnership; 
(vii) the relevant matters set forth in the partnership 
agreement. 
Article 32 The profits or losses of the partnership shall be 
distributed to or borne by the partners in accordance with the 
ratio specified in the partnership agreement; where the 
partnership agreement fails to specify the ratio of profit 
distribution or loss allocation, the partners shall share 
equally in the profits and losses. 
The partnership agreement may not provide that all profits be 
distributed to certain partners or that all losses be borne by 
certain partners. 
Article 33 In the duration of the partnership, pursuant to the 
partnership agreement or the decision reached by all the 
partners, the partnership may increase the capital 
contribution in the partnership for the purpose of expanding 
operation or covering losses. 
Article 34 The detailed plan for profit distribution or loss 
allocation for each year or for certain period shall be 
decided by the partners after consultation or be decided by a 
method prescribed in the partnership agreement. 
Article 35 The appointed management personnel in the 
partnership shall perform their duties within the scope 
authorized by the partnership. 
Where an appointed management personnel causes loss to the 
partnership as a result of conducting business beyond the 
scope authorized by the partnership, or due to his willful 
misconduct or gross negligence, he shall be liable for damages 
in accordance with the law. 
Article 36 The partnership shall establish enterprise 
financial and accounting systems in accordance with the 
provisions of law and administrative regulations. 
Article 37 The partnership shall fulfill its obligations to 
pay taxes in accordance with the law. 
Chapter Five: Relationship Between The Partnership And A Third 
Person 
Article 38 Any restriction imposed by the partnership on a 
partner with respect to the conduct of partnership affairs or 
the authority to act in the behalf of the partnership in 
dealing with outside parties may not be asserted as a defense 
against a third person who is in good faith and without 
knowledge of such restriction. 
Article 39 The partnership shall pay its debts out of all of 
its property first. If the partnership property is not 
sufficient to pay the debts that are due, each partner shall 
be jointly and severally liable for payment thereof. 
Article 40 Where the partnership property is used to pay 
partnership debts and there is a deficiency, in addition to 
his capital contribution in the partnership, each partner 
shall use his property to satisfy his liability for payment of 
partnership debts in accordance with the ratio determined 
pursuant to Paragraph 1 of Article 32 hereof. 
A partner who has paid more than his share of the debts as a 
result of his joint and several liability shall be entitled to 
seek recourse against other partners. 
Article 41 A creditor of any one of the partners in the 
partnership may not set off his debts owed to the partnership 
with his creditor's rights against such partner. 
Article 42 Where a partner has personal debts, his creditors 
may not subrogate his creditor's rights against such partner 
for the rights which the partner may exercise in the 
partnership. 
Article 43 Where the personal property of a partner is not 
sufficient to pay his personal debts, such partner may only 
use the income received from the partnership for payment of 
such debts; provided that the creditors thereof may, in 
accordance with the law, petition the People's Court to attach 
the partner's share of the partnership property for full 
payment of the debts. 
With respect to the partner's share of property in the 
partnership, other partners shall have the preemptive right of 
assignment. 
Chapter Six: Admission To And Withdrawal From The Partnership 
Article 44 For the admission of a new partner to the 
partnership, the consent of all the partners shall be 
required, and a written partnership admission agreement shall 
be concluded. 
When the partnership admission agreement is concluded, the 
original partners shall inform the new partner the original 
partnership's operating and financial conditions. 
Article 45 The new partner who has been admitted to the 
partnership shall have equal rights, and share equal 
liabilities with the original partners. Provided, however, if 
the partnership admission agreement provides otherwise, such 
provision shall prevail. 
The new partner who has been admitted to the partnership shall 
be jointly and severally liable for the liabilities incurred 
by the partnership prior to his admission. 
Article 46 Where the partnership agreement prescribes an 
operating term for the partnership, a partner may withdraw 
from the partnership in any of the following circumstances: 
(i) A cause for withdrawal prescribed in the partnership 
agreement has occurred; 
(ii) The withdrawal is consented by all the partners; 
(iii) A cause has occurred which renders the partner's 
continued participation in the partnership difficult; 
(iv) Other partners have seriously breached their duties 
prescribed in the partnership agreement. 
Article 47 Where the partnership agreement does not prescribe 
an operating term for the partnership, a partner may withdraw 
from the partnership if such withdrawal will not adversely 
impact on the conduct of the partnership affairs, provided 
that the other partners shall be notified 30 days in advance. 
Article 48 Where a partner withdraws from the partnership 
unilaterally in violation of the previous two articles, such 
partner shall compensate the other partners for the losses 
they have suffered as a result. 
Article 49 In any of the following circumstances, it is 
mandatory that a partner withdraws from the partnership: 
(i) The partner is deceased or is adjudged to be deceased; 
(ii) The partner is adjudged to be without capacity for civil 
act; 
(iii) The partner is personally insolvent; 
(iv) All of the partner's share of property in the partnership 
has been attached by the People's Court; 
The effective date of withdrawal from the partnership shall be 
the actual date of occurrence of any of the circumstances 
enumerated in the previous paragraph. 
Article 50 Where a partner falls into any of the following 
categories, he may be expelled from the partnership by a 
resolution adopted after unanimous agreement is reached by the 
other partners: 
(i) The partner fails to fulfill his obligations in respect of 
making capital contribution; 
(ii) The partner has caused loss to the partnership due to his 
willful misconduct or gross negligence; 
(iii) The partner engages in improper conduct while conducting 
partnership affairs; 
(iv) Other causes specified in the partnership agreement. 
The resolution to expel a partner shall be delivered to the 
partner in writing. The expulsion shall become effective as of 
the date of receipt of notice of expulsion, and the expelled 
partner shall withdraw from the partnership. 
Where the expelled partner objects to the resolution for 
expulsion, he may bring a suit to the People's Court within 30 
days of the date of receipt of the notice of expulsion. 
Article 51 Where a partner is deceased or is adjudged to be 
deceased, the heir(s) who has the legal right of inheritance 
to the partner's share of property in the partnership, in 
accordance with the provision in the partnership agreement or 
with the consent of all partners, shall obtain the status of a 
partner in the partnership as of the date of inheritance. 
Where the legal heir(s) does not intend to become a partner in 
the partnership, the partnership shall redeem the share of 
property in the partnership which is legally inherited by such 
heir(s). 
Where the legal heir(s) is a minor, with the consent of all 
the other partners, the guardian thereof may exercise his 
rights in his behalf during the period of his minority. 
Article 52 Where a partner withdraws from the partnership, the 
other partners shall conduct settlement therewith in light of 
the conditions of the partnership property at the time of 
withdrawal, and redeem the withdrawing partner's share of the 
property. 
Where there are pending partnership affairs at the time of 
withdrawal, the settlement shall be conducted upon the 
completion of the partnership affairs. 
Article 53 The method for redeeming the withdrawing partner's 
share of partnership property shall be prescribed in the 
partnership agreement or decided by all the partners, and can 
be either distribution of cash, or distribution of tangible 
goods. 
Article 54 A withdrawing partner shall be jointly and 
severally liable for the debts of the partnership incurred 
prior to his withdrawal, as are all the other partners. 
Article 55 When a partner withdraws from the partnership, if 
the partnership property is less than the partnership 
liabilities, the withdrawing partner shall share the loss in 
accordance with Paragraph 1 of Article 32 hereof. 
Article 56 Where the registered items have changed or need to 
be re-registered due to withdrawal or admission of partners, 
amendment of the partnership agreement, etc. , the relevant 
registration shall be conducted with the enterprise 
registration authority within 15 days of the date of the 
decision for change or the occurrence of the change. 
Chapter Seven: Dissolution And Liquidation Of The Partnership 
Article 57 The partnership shall be dissolved in any of the 
following circumstances: 
(i) The partnership term prescribed by the partnership 
agreement has expired and the partners are unwilling to 
continue the operation of the partnership; 
(ii) A cause for dissolution stipulated in the partnership 
has occurred. 
(iii) All the partners decide to dissolve the partnership; 
(iv) The number of partners no longer meets legal 
requirement; 
(v) The partnership purpose prescribed by the partnership 
agreement has been accomplished, or is not capable of being 
accomplished; 
(vi) The business license of the partnership is revoked in 
accordance with the law; 
(vii) Any other cause for dissolution of the partnership as 
stipulated by law or administrative regulations has 
occurred. 
Article 58 Upon dissolution of the partnership, liquidation 
shall be conducted, and the creditors shall be notified 
through notice or public announcement. 
Article 59 Where the partnership is dissolved, the liquidating 
members shall be composed of all the partners; where not all 
the partners are able to serve as liquidating members, upon 
consent by a majority of the partners, one or more partners 
may be designated, or a third person may be appointed, to 
serve as the liquidating member(s) within 15 days of the 
dissolution of the partnership. 
Failure to appoint the liquidating member(s) shall entitle the 
partners or other interested persons to petition the People's 
Court for appointment of the liquidating member(s). 
Article 60 The liquidating member(s) shall carry on the 
following affairs during the liquidation: 
(i) identifying the partnership assets, and preparing a 
balance sheet and a schedule of assets separately; 
(ii) settling unfinished partnership affairs which are 
related to liquidation; 
(iii) making full payment of taxes owed; 
(iv) sorting out the partnership's creditor's rights, and 
debtor's liabilities; 
(v) disposing of the remaining assets of the partnership 
after full payment of debts; 
(vi) participating in civil suits in the behalf of the 
partnership. 
Article 61 After payment of liquidating expenses, the 
remaining property shall be distributed in the following 
order: 
(i) the wages and labor insurance expense owed to the 
workers hired by the partnership. 
(ii) taxes owed by the partnership; 
(iii) debts owed by the partnership; 
(iv) redemption of the capital contribution by the partners. 

If there is a surplus of partnership property after payments 
have been made in the above order, the surplus shall be 
distributed in accordance with the ratio prescribed in 
Paragraph 1 of Article 32 hereof. 
Article 62 During the partnership liquidation, if the total 
partnership property is not sufficient to satisfy its debts, 
the situation shall be handled in accordance with the 
provisions in Article 39 and Article 40 hereof. 
Article 63 Upon dissolution of the partnership, the original 
partners shall be jointly and severally liable for the debts 
incurred by the partnership in its duration, provided that the 
liability shall terminate if the creditors fail to make a 
claim against the debtors within 5 years. 
Article 64 Upon completion of the liquidation, a liquidation 
report shall be prepared, and after all the partners have 
signed or impressed their chops thereon, the liquidation 
report shall be filed with the enterprise registration 
authority with 15 days, and the de-registration of the 
partnership shall be carried out therewith. 
Chapter Eight: Legal Liabilities 
Article 65 If the enterprise registration is obtained by 
submission of false documents or by other fraudulent means in 
violation hereof, rectification shall be ordered, and a fine 
of not more than 5,000 Yuan may be imposed; where the 
circumstance is serious, the enterprise registration shall be 
canceled. 
Article 66 If the word "Limited" or "Limited Liability" is 
used in the designation of the partnership in violation 
hereof, rectification within a prescribed time limit shall be 
ordered, and a fine of not more than 2,000 Yuan may be 
imposed. 
Article 67 If business is conducted in the name of the 
partnership while its business license is not issued, such 
business shall be ordered to cease operation, and a fine of 
not more than 5,000 Yuan may be imposed. 
If the partnership fails to conduct the relevant registration 
for change in accordance herewith when a registered item has 
changed, registration within a prescribed time limit shall be 
ordered; if the partnership fails to conduct the registration 
after the prescribed time limit has expired, a fine of 2,000 
Yuan shall be imposed. 
Article 68 If in the course of conducting partnership affairs, 
a partner appropriates to himself the interest which shall 
belong to the partnership, or convert the partnership property 
by other means, such partner shall be ordered to revert the 
interest or the property back to the partnership; if any loss 
is caused to the partnership or other partners, such partner 
shall be liable for damages in accordance with the law; where 
such action constitutes a crime, criminal liability shall be 
pursued in accordance with the law. 
Article 69 If a partner, without authorization, conducts a 
partnership affair which is subject to consent by all the 
partners as stipulated herein or in the partnership agreement, 
and causes loss to the partnership and other partners, such 
partner shall be liable for damages in accordance with the 
law. 
Article 70 If a partner who is not authorized to conduct 
partnership affairs conducts partnership affairs without 
authorization, causing loss to the partnership and other 
partners, such partner shall be liable for damages in 
accordance with the law. 
Article 71 If a partner engages in business in competition 
with the partnership, or engages in any transaction with the 
partnership in violation of Article 30 hereof, causing losses 
to the partnership and other partners, such partner shall be 
liable for damages in accordance with the law. 
Article 72 If a worker employed by the partnership usurps his 
working privileges to illegally appropriate partnership 
property to himself, or appropriate partnership funds for 
personal use, such person shall be civilly liable in 
accordance with the law; where such action constitutes a 
crime, criminal liability shall be pursued in accordance with 
the law. 
Article 73 If the liquidating member fails to submit a 
liquidation report to the enterprise registration authority in 
accordance with the provisions hereof, or submits a 
liquidation report which conceals any material fact, or has 
any material omission, rectification shall be ordered. 
Article 74 If while serving as a liquidating member, a partner 
seeks illegal income or convert partnership property while 
conducting liquidating affairs, such person shall be ordered 
to revert such income or converted property back to the 
partnership, and shall be liable for damages in accordance 
with the law; where such action constitutes a crime, criminal 
liability shall be pursued in accordance with the law. 
If a liquidating member appointed by the partnership commits 
any act referred to in the previous paragraph, such person 
shall be ordered to revert such income or converted property 
back to the partnership, and shall be liable for damages in 
accordance with the law; where such action constitutes a 
crime, criminal liability shall be pursued in accordance with 
the law. 
Article 75 If in violation hereof, the liquidating member(s) conceals or transfers partnership property, makes false records in the balance sheet or schedule of assets, or distributes partnership property prior to full payment of debts, rectification shall be ordered; where creditors' interests are harmed, such person shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law. 
Article 76 If a partner breaches the partnership agreement, he shall be liable for breach of contract in accordance with the law. 
Where there is a dispute among the partners concerning the performance of the partnership agreement, the partners may resolve the dispute through consultation or mediation. If the partners are unwilling to resolve the dispute through consultation or mediation, or consultation or mediation has failed, the dispute may be submitted to an arbitration institution for arbitration in accordance with the arbitration clause in the partnership agreement or a written arbitration agreement concluded after the occurrence of the dispute. Where the parties did not set forth an arbitration clause in the partnership agreement, and the parties failed to reach an arbitration agreement after the occurrence of the dispute, a suit may be brought to the People's Court. 

Article 77 If the relevant administrative authorities and the personnel thereof, in violation of the provisions hereof, engage in abuse of authority, in improper conducts for personal gains, in acceptance of bribes, harming the lawful rights and interests of the partnership, administrative penalty shall be imposed in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law. 

Chapter Nine: Supplementary Provisions 

Article 78 This Law shall become operative as of August 1, 

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