个人独资企业法若干问题刍议

On Several Problems of Law of Individual investment Enterprises

个人独资企业是我国市场主体的重要表现形式。双重纳税、融资难及投资人的无限责任问题制约了个人独资企业的发展，因此，对《个人独资企业法》相关规定的解释与修正有重要的现实意义。

The individual investment venture is an important form of our country's market subject. Dually paving taxes. difficulties in financing and the investor' s unlimited liability restricted the development of individual investment ventures. Therefore, it has an important realistic meaning to explain and amend the relevant stipulations of Law of Individual Investment Enterprises.