Page 19 - 2021 Policy Watch

The American Chamber of Commerce in South China

If the people’s court fails to make the ruling mentioned 规定，《合伙企业法》对商事合伙有特别规定，
in the preceding paragraph within one year as of the 从其规定，即合伙企业清算前不得分割合伙财产37。
date of receipt of application for execution, the statute
of limitation shall start as of the date of expiration of 《民法典》第九百七十条在《民法通则》第三十
one year from the date of receipt of the application for 四条规定基础上，全面细致地规定合伙事务执
execution by the people’s court, unless the guarantor 行。一是合伙事务决定，以一致同意为原则，合
has evidence to prove that the debtor still has property 同另有约定为例外；二是合伙事务原则上应当由
for execution.”30 全体合伙人共同执行；三是确定委托合伙人执行
合伙事务制度；四是新增合伙人异议制度，执行
e. Factoring Contract 合伙事务的合伙人认为其他合伙人执行不当，可
能损害合伙利益的，可以提出异议，其他合伙人
A factoring contract is a contract where creditors of ac- 应当暂停该项合伙事务执行。值得注意的是，“
counts receivable transfer accounts receivable to a fac- 异议”是指对其他合伙人执行的具体行为表示反
tor who will provide financial support and services such 对，而不是对其他合伙人的执行事项不满。对于
as management of receivables, collection’s services, and 是否应当停止该项事务的执行，由全体合伙人一
a payment guarantee for accounts receivable. It is a de- 致决定。异议制度原本规定在《合伙企业法》第
vice for company finance. The chapter of contract in 二十九条38，但《民法典》将其范围拓展至所有
the Civil Code has a special chapter for factoring con- 的合伙。
tracts, including the concept, contents and forms of a
factoring contract, factoring for fabricated accounts re- 《民法典》第九百七十二条利润分配和亏损分担
ceivable, notice of assignment by a factor, recourse fac- 的规定，第九百七十三条债务承担的规定，第九
toring, non-recourse factoring and multiple factoring. 百七十四条合伙财产份额转让的规定，第九百七
十五条债权人行使代位权限制的规定，分别对应
The Civil Code provides that where an accounts receiv- 《合伙企业法》第三十条、第三十八条、第三十
able creditor and debtor fabricate accounts receivable 九条、第四十条和第四十一条，属于将合伙企业
as the subject of assignment and enter into a factoring 的制度规定拓展至所有合伙。
contract with a factor, the accounts receivable debtor
may not claim against the factor on the grounds that 原先的《民法通则》并没有规定合伙期限届满如
the accounts receivable does not exist, unless the factor 何处理。《合伙企业法》第四十六条规定“合伙
knows such accounts receivable are fabricated31. The 协议未约定合伙期限的，合伙人在不给合伙企业
legal basis of this provision is that “invalidity through 事务执行造成不利影响的情况下，可以退伙，但
conspiracy and fabrication shall not be an excuse 应当提前三十日通知其他合伙人。”《民法典》
against a bona fide third party”; however, it is notice- 新增规定合伙期限没有约定或者约定不明确的，
able that the result of conspiracy and fabrication be- 视为不定期合伙，并赋予合伙人解除合同的权
tween creditor of the accounts receivable and debtors 利，但是解除不定期合伙合同的，应当在合理期
must show that their act has fabricated the rights that 限之前通知其他合伙人39。中国《民法典》的规
do not exist, and the factor has acted in good faith and 定与《瑞士债法典》、台湾地区的“民法”相类
has not committed wrongdoing. 似。

If the factor knows that the basic contract is a false con- 37 《合伙企业法》第二十一条第一款
tract, the act of financing rendered by the factor for 38 《合伙企业法》第二十九条规定“合伙人分别执行合
the creditor will be defined as borrowing. In this case, 伙事务的，执行事务合伙人可以对其他合伙人执行的事
the factor may only require the creditor to refund the 务提出异议。提出异议时，应当暂停该项事务的执行。
capital and pay for the interest, while it has no right to 如果发生争议，依照本法第三十条规定作出决定。受委
claim against the debtor. 托执行合伙事务的合伙人不按照合伙协议或者全体合
伙人的决定执行事务的，其他合伙人可以决定撤销该委
30 Interpretation of the Supreme People’s Court on the Application 托。”
of the Guarantee System in the Civil Code of the People’s Republic of 39《民法典》第九百七十六条
China, Article 28
31 Civil Code, Article 763 19