of a partnership agreement and in the establishment of a partnership enterprise. Article 6 As for the production and business operation incomes and other incomes of a partnership enterprise, the partners shall pay their respective income taxes according to the relevant taxation provisions of the state. Article 7 A partnership enterprise and its partners shall observe the laws,administrative regulations,social morals and commercial morals,and bear social liabilities. Article 8 The legitimate properties,rights and interests of a partnership enterprise and its partners are protected by law. Article 9 When applying for the establishment of a partnership enterprise,the applicant shall file with the enterprise registration organ a registration application,the partnership agreement,identity certificates of the partners and other documents. Where the business scope of a partnership enterprise contains any item that is subject to approval prior to registration according to laws or administrative regulations,such business shall be subject to approval according to law,and the approval document shall be submitted at the time of registration. Article 10 Where the registration application materials submitted by an applicant are complete and conform to the legal form,and the enterprise registration organ is able to complete the registration on the spot,the enterprise registration organ shall do so and shall issue a business license to the applicant. Except for the circumstance as described in the preceding Paragraph,the enterprise registration organ shall, within 20 days after it accepts an application,decide whether or not to register it.If it decides to register it,it shall issue a business license to the applicant,if it decides not to register it,it shall give a written reply to the applicant and make an explanation. Article 11 The date of issuance of the business license of a partnership enterprise shall be the date of establishment of the partnership enterprise. Before a partnership enterprise draws a business license,its partners may not engage in any partnership business in the name of a partnership enterprise. Article 12 Where a partnership enterprise intends to establish a branch,it shall go to the enterprise registration organ of the place where the to-be-established branch is located to apply for registration and obtain a business license. Article 13 Where any of the partnership enterprise registration items is changed,the partners executing the partnership affairs shall,within 15 days after they make the decision of change or after the cause of change occurs,apply to the enterprise registration organ for modifying the registration. Chapter II Common partnership Enterprises Section 1 Establishment of a Partnership Enterprise Article 14 To establish a partnership enterprise,the following conditions shall be met: (1)having two or more partners.If the partners are natural persons,they shall have complete civil capacity; (2)having a written partnership agreement; (3)having capital contributions subscribed to or actually paid by the partners; (4)having a name and a production and business operation place for the partnership enterprise;and (5)other conditions as prescribed by laws and administrative regulations. Article 15 The words "Common Partnership"shall be indicated in the name of a partnership enterprise Article 16 A partner may make capital contributions by currency,in kind,or by intellectual property right,of a partnership agreement and in the establishment of a partnership enterprise. Article 6 As for the production and business operation incomes and other incomes of a partnership enterprise, the partners shall pay their respective income taxes according to the relevant taxation provisions of the state. Article 7 A partnership enterprise and its partners shall observe the laws, administrative regulations, social morals and commercial morals, and bear social liabilities. Article 8 The legitimate properties, rights and interests of a partnership enterprise and its partners are protected by law. Article 9 When applying for the establishment of a partnership enterprise, the applicant shall file with the enterprise registration organ a registration application, the partnership agreement, identity certificates of the partners and other documents. Where the business scope of a partnership enterprise contains any item that is subject to approval prior to registration according to laws or administrative regulations, such business shall be subject to approval according to law, and the approval document shall be submitted at the time of registration. Article 10 Where the registration application materials submitted by an applicant are complete and conform to the legal form, and the enterprise registration organ is able to complete the registration on the spot, the enterprise registration organ shall do so and shall issue a business license to the applicant. Except for the circumstance as described in the preceding Paragraph, the enterprise registration organ shall, within 20 days after it accepts an application, decide whether or not to register it. If it decides to register it, it shall issue a business license to the applicant; if it decides not to register it, it shall give a written reply to the applicant and make an explanation. Article 11 The date of issuance of the business license of a partnership enterprise shall be the date of establishment of the partnership enterprise. Before a partnership enterprise draws a business license, its partners may not engage in any partnership business in the name of a partnership enterprise. Article 12 Where a partnership enterprise intends to establish a branch, it shall go to the enterprise registration organ of the place where the to-be-established branch is located to apply for registration and obtain a business license. Article 13 Where any of the partnership enterprise registration items is changed, the partners executing the partnership affairs shall, within 15 days after they make the decision of change or after the cause of change occurs, apply to the enterprise registration organ for modifying the registration. Chapter II Common partnership Enterprises Section 1 Establishment of a Partnership Enterprise Article 14 To establish a partnership enterprise, the following conditions shall be met: (1) having two or more partners. If the partners are natural persons, they shall have complete civil capacity; (2) having a written partnership agreement; (3) having capital contributions subscribed to or actually paid by the partners; (4) having a name and a production and business operation place for the partnership enterprise; and (5) other conditions as prescribed by laws and administrative regulations. Article 15 The words "Common Partnership" shall be indicated in the name of a partnership enterprise. Article 16 A partner may make capital contributions by currency, in kind, or by intellectual property right