一人公司和个人独资企业不能互相取代。
One-man company cannot replace sole proprietorship each other.
第三十一条个人独资企业财产不足以清偿债务的，投资人应当以其个人的其他财产予以清偿。
Article 31 Where the property of an individual proprietorship enterprise is insufficient for the liquidation, the investor shall pay off the debts with his other property.
第一部分介绍了一人公司的概念，通过与传统有限责任公司和个人独资企业比较，得出其法律特征。
The first part introduces the one-member company's conception and its legal characters after comparing with the traditional company limited and one-stockholder company.
除以商号营业时需要登记投资人的真实姓名之外，一般对独资企业的经营没有正式要求。
There are generally no formal requirements for operating in this form, other than registering the true name of the business owner if the business is conducted under a trade name.
合伙企业和独资企业的收入只作为企业主和合伙人的个人收入交纳所得税。
The income of a partnership or a single proprietorship is taxable only as personal income to the owners of the business.
质权人是一家在中国注册的外商独资企业。
Pledgee is a wholly foreign-owned enterprise registered in China.
公司介绍石家庄德孚防水材料厂是一家集生产加工、经销批发于一体的私营独资企业，具有一般纳税人资格。
Shijiazhuang Defu waterproof material factory is a production, processing, distribution and wholesale in one of private enterprise, with the general taxpayer.
公司介绍石家庄德孚防水材料厂是一家集生产加工、经销批发于一体的私营独资企业，具有一般纳税人资格。
Shijiazhuang Defu waterproof material factory is a production, processing, distribution and wholesale in one of private enterprise, with the general taxpayer.
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