老挝企业法（修订）第III编（中英对照）- 第1页
第III编 INDIVIDUAL ENTERPRISE
本页为《企业法（修订）》第 III 编中英对照，按原文条文顺序排版。如有歧义，以老挝文官方文本为准。
第31条 申请时通知的文件
中文译文
企业登记
个体经营者申请登记应包含以下主要文件：
1. 企业登记申请书；
2. 经营者身份证、户口簿或护照复印件；以及
3. 授权委托书或委托书。
English
enterprise registration
The application for the registration of an individual
enterprise shall contain the following main documents:
1. Application for enterprise registration;
2. Copy of ID, family book or passport of the owner; and
3. Letter of authorization or power of attorney of a person
to whom the right is granted.
第32条 资本出资
中文译文
个体经营企业的资本来源于
企业所有者的出资。出资可以以现金或实物形式出资；
资本应当由个体经营企业的所有者在
企业登记后以现金或实物形式投入，
除非法律另有规定。
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English
The individual enterprise’s capital is derived from the
contributions of the owner of the enterprise. The contribution
may be made in cash or in-kind; and
The capital shall be invested by the owner of an
individual enterprise either in cash or in -kind after enterprise
registration unless other specified by law.
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第33条 所有者的权利和义务
中文译文
个体企业所有者的权利和义务包括：
1. 管理企业经营或委托他人代表其管理企业；
2. 全权决定已实现利润的用途和企业的其他事项；
3. 遵守《企业会计法》规定的会计准则；
4. 履行对国家的义务；以及
5. 履行法律规定的其他权利和义务。
English
The rights and duties of the individual enterprise
owner are to:
1. Manage the enterprise’s business or assign another
person to manage the enterprise on his/her behalf;
2. Solely decide on the use of the realized profit and on
other issues of the enterprise;
3. Comply with the accounting rules as stated in the Law
on Enterprise Accounting;
4. Comply with obligations toward the State; and
5. Perform other rights and duties as specified in law.
第34条 经理
中文译文
个体经营者的经理可以是企业所有者，也可以是企业所有者，或者企业所有者可以从外部聘请一名或多名人员进行管理。受聘经理有权获得与企业所有者约定的报酬。
拥有多名经理的个体经营者可以授权其中一名经理全权代表企业与外部人员进行监督和签订合同。这样的经理被称为“总经理”。此规定适用于合伙企业和独资有限公司的经理。
经理应在聘用合同规定的权利和义务范围内行事，并接受企业所有者的监督。
经理可以将其部分管理职责委托给他人协助。
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English
The manager of an individual enterprise may be the
owner of the enterprise or the owner may hire one or more
persons from outside to manage. A hired manager is entitled to
receive compensation as agreed with the owner of th e
individual enterprise.
An individual enterprise having several managers
may authorize one of them to solely have the power to
supervise and sign contracts with outsiders on behalf of the
individual enterprise. Such a manager is called the “General
Manager”. This provision is applied to the manager of a
partnership and a sole limited company.
The manager shall act in the scope of rights and duties
as stated in the hire contract and under the supervision of the
owner.
The manager may partly delegate his/her managing
duties to another person for help.
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第35条 签订经理聘用合同
中文译文
聘用经理的合同应当采用书面形式订立，
并符合《合同法》和《侵权法》的规定。聘用合同应当载明双方的权利、义务、报酬和责任，
以及合同的终止。
企业所有者、受聘经理和外部人员之间的关系应当依据相关法律规定。
English
A contract to hire a manager shall be made in writing
as stipulated in the Law on Contract and Tort. The hire contract
shall contain particulars relating to righ ts, duties, wages, and
liabilities of the parties and the termination of the contract.
The relationship among the enterprise’s owner, the
hired manager and outsiders shall be based on relevant law.
第36条 解散和清算
中文译文
个体经营企业可在下列情况下解散：
1. 个体经营企业所有者决定解散；
2. 法院裁定解散；
3. 破产；以及
4. 企业所有者死亡或丧失行为能力且无继承人。
个体经营企业解散时，应优先清偿劳务成本，以及税款和其他法律规定的债务。
企业所有者在解散企业时，应当自行清算或委托外部人士担任清算人。
清算完成后，应当向相关登记机关报备，将企业名称从国家企业信息数据库中删除，并于收到解散通知之日起三个工作日内，通过任何社交媒体平台发布名称删除通知。
因法院命令或个体企业破产而解散的清算，
应按照企业破产法及其他相关法律的规定进行。
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如清算程序不准确，
清算人应承担因清算造成的损失。
English
An ind ividual enterprise may be dissolved in the
following cases:
1. The owner of the individual enterprise decides to
dissolve;
2. A court order to dissolve;
3. Bankruptcy; and
4. The owner of the enterprise dies or becomes
incapacitated without heir.
The dissolution of individual enterprises shall in any
case fully liquidate the labor costs as the priority, and taxes and
other liabilities defined by law. The owner of an enterprise, in
the case of its dissolution, shall perform liquidation him/her -
self or appoint an outsi der to be the liquidator. After
completion of the liquidation, a report shall be made to the
relevant registrars to eliminate the name of the enterprise from
the national enterprise information database, and to notify the
elimination of such name through any social media platforms
within three working days of the date the dissolution
notification is received.
Liquidation in the case of dissolution resulting from
a court order or the bankruptcy of the individual enterprise
shall be done as defined by the law on recovery and bankruptcy
of the enterprise, and other relevant laws.
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In the case of a liquidation not being accurate, the
liquidator shall be responsible for the damages arising from the
liquidation.