By Maarten Roos由马腾roos

An important difference in business practices between China and many western countries is the value that courts and officials give to the stamp (in China often referred to as the “chop” or seal). 一个重要的差异在商业惯例，中国与许多西方国家的价值是，法院和官员给予印花税（在中国常常被称为“印章”或盖章） 。 We introduce the rules and practice, and some suggestions on how to manage your risk. 我们介绍的规则和惯例，以及一些建议，关于如何管理自己的风险。

For many western companies, the signature of its legal representative is the ultimate mark of authority.对于许多西方公司，签署了其法人代表是最终马克的权力。 Not so in China.并非如此，在中国。 Since a representative’s signature is rarely registered, the value of the company stamp is far greater.由于代表的签名是很少登记，公司的价值的邮票是大得多。 Every company in China, after it is established, will make and register its company stamp with the local authorities (in this case the Public Security Bureau).每家公司在中国后，它的成立，将使并登记其公司的邮票与地方当局（在这种情况下，公安局） 。 Towards third parties, this company stamp represents the company, therefore documents bearing this stamp will generally be legal and binding upon that company – whether that document bears a signature or not!对第三者，这家公司的邮票代表着该公司，因此，文件铭记这邮票一般的法律和有约束力的公司-无论是该文件负有签字或不！

The company stamp is not the only stamp that can represent the company.该公司的印花税是不是唯一的邮票能代表该公司。 For specialized functions, companies may decide to carve and register other stamps.专门职能，公司可能决定瓜分和登记的其他邮票。 Common examples are the contract stamp (for stamping contracts), the finance stamp (for making payments, accessing bank accounts) and the customs stamp (to make customs declarations).常见的例子是合同印花税（冲压合同） ，财务邮票（作出付款，进入银行帐户）和海关邮票（使海关报关单） 。 These are particularly important for larger companies where different people carry the final authority to deal with different matters.这些都是特别重要的较大规模的公司如不同的人进行最后的权力来处理不同的问题。 As long as they are registered, these stamps serve a similar function as the company stamp: to represent the company in relations with external parties.只要是注册的，这些邮票服务类似的功能，作为该公司的邮票：代表公司的关系，同外部各方进行。

Individuals can have stamps as well.个人可以有邮票，以及。 A Chinese company’s legal representative, for example, should have registered his stamp to be used on documents or papers (including checks) that he executes in his official capacity.一家中国公司的法律代表，举例来说，应该有登记他的邮票将用于对文件或文件（包括支票） ，他在执行他的官方身份。 Usually the stamp of a legal representative will be a print of his name rather than a print of his signature, though some authorities will accept the latter as well.通常邮票的法律代表，将是一个打印他的名字，而不是一个打印他的签名，虽然有些当局会接受后者。 In any case, the bearing of the legal representative’s stamp presumes the agreement of the legal representative.在任何情况下，轴承的法律代表的邮票假定该协议的法律代表。

Stamp Keeping - Internal vs. External liabilities邮票保持-内部与对外负债

The stamp can be a useful tool for companies as it marks authority when the company official representatives are not available: third parties may presume that a document is legally executed if it bears the relevant stamp.邮票可以是一个有用的工具，为公司，因为它标志着管理局时，该公司的官方代表没有提供：第三次缔约方可以假定一份文件，是法律执行，如果熊有关的邮票。 On the other hand, except where that third party knows or should have known that the person using the stamp is not authorized to do so (including if it is specified in the company’s registered Articles of Association), the stamping of a document also creates a direct liability onto the company or individual represented by that stamp.在另一方面，除非有第三党的人知悉或理应知悉该人使用的邮票是没有授权这样做（包括如果是指定在该公司的注册章程） ，冲压的一份文件也创建一个直接的赔偿责任上的公司或个人的代表认为，印花税。 If the document is stamped, then the company is bound by its terms.如果该文件是盖章，然后该公司的约束，其职权。

Therefore a company can and should create a system of internal guidelines to control the use of stamps and assign consequences for misuse or abuse.因此，一家公司可以而且应该建立一个系统的内部指引，以控制使用的邮票和转让的后果，误用或滥用。 For example, internal rules (or his contract) can prohibit a sales manager from signing contracts valued above a certain limit; if he goes beyond this limit without prior approval from, say, the general manager, than he will bear the liability for any damages towards the company he misrepresented.举例来说，内部规则（或其合同） ，可以禁止销售经理，从签订合同，价值超过某个极限;如果他超越了这个限制未经事先批准的，也就是说，总经理，比他将承担赔偿责任的任何损害该公司对他歪曲了。 If the contract becomes subject to dispute, the company would still be liable towards the third party, but that company could in its turn claim against the sale manager.如果合同成为受到争议，该公司将仍有责任对第三党，但该公司可以在其反过来要求对销售经理。

The same goes for the use of an individual’s stamp, and in particular that of the legal representative.同样，对于使用个人的邮票，尤其是有关的法律代表。 Another person may be authorized to use this stamp on the representative’s behalf, and a third party may presume such authorization from the legal representative.另一人可能是经授权使用的邮票，这对代表的代表，以及第三党可以假定这种授权从法律的代表。 If the user of the stamp is acting beyond such authorization, it is again an internal matter.如果用户的邮票是署理超越此种授权，这是一次内部的事。

However in many situations, even if a company could claim against an employee for abuse of authorization, the harm is already done.但在许多情况下，即使一家公司可以声称对雇员滥用授权，危害是已经做了。 For this reason, it is extremely important to design a system which not only manages the authorization levels for use of the stamps, but also manages the physical control of such stamps.基于这个原因，这是极为重要的设计一个系统，不仅管理水平，授权使用该套邮票，而且管理的实际控制，这种邮票。 Stamps should be kept safe at all times to minimize the risk of misuse or abuse.邮票应保持安全在任何时候，以尽量减少风险，误用或滥用。

Stamp Keeping – Valuable Lessons邮票保持-宝贵的经验教训

Moreover, since the stamps are often needed in the course of doing business, the company needs to find the right balance between convenient access and restricting use.此外，由于该套邮票往往需要在这个过程中做生意的，该公司需要找到正确的平衡之间的方便和限制使用。 This is especially the case when the legal representative is away.这是尤其如此，当法人代表离开。 A lesson that many companies have learned the hard way: Never Leave Important Stamps in the Hands of People That You Do Not Trust!一个教训许多公司都了解，辛勤的方式：从来没有离开重要的邮票在手中的人们，您不信任！

In one recent case.在最近的一个案例。 a Client established a wholly foreign-owned manufacturing company in Zhuhai, appointing a local employee as general manager and placing all stamps in his possession.客户端建立了一个独资制造公司在珠海，委任一名当地雇员，作为总经理，并把所有的邮票在他所拥有的。 After a year of operation the company found that the employee had used the chop to sign unapproved contracts with third parties.经过一年的运作，该公司发现，雇员曾使用印章签署的合同未经批准的第三方。 When the company terminated the employment contract with this general manager, they found that he had used the company stamp to renegotiate his own contract entitling himself to larger compensation should the contract be terminated early for any reason.当该公司终止雇佣合约，这与总经理，他们发现，他曾使用该公司的印花税进行重新谈判，他自己的合同有权自己较大的补偿应合同提前终止任何理由。 While this is an extreme example it does illustrate just how powerful the stamp can be in China.虽然这是一个极端的例子，但这只是说明如何强大的邮票可以在中国。

If a stamp needs to be available for emergency purposes while the usual keeper it is out of town, it is a good idea to leave it with your accountant, law firm, or even a trusted friend or colleague.如果邮票的需要，以供紧急用途，而一般的守门员，这是出城的，这是一个好主意，离开它与您的会计师，律师事务所，甚至是值得信赖的朋友或同事。 This arrangement can be made even stronger with signed orders that the stamp may only be used for matters specifically mentioned or separately confirmed, and any use must be recorded in a ledger.这样的安排可以作出更强烈的与签署命令，印花税，只可用于事项特别提到或单独确认，以及任何使用必须记录在一个总帐。 In this way a company may share it’s liability with third parties, and still have the benefit of being able to act if and when necessary.在这样一间公司可以分享它的责任与第三方，仍然有效益的，能够采取行动，如果以及在必要时。 In the above mentioned case, when the newly-appointed foreign manager is now out of town the stamps are kept in our safe, and usage is controlled under a detailed retainer agreement.在上述情况下，当新上任的外国经理，现在出城的该套邮票存放在我们的安全，和使用是控制下的详细聘约协议。

Conclusions结论

The stamp is of extreme significance in China and therefore anyone interested in doing business here should devise guidelines for use and provide adequate safeguards to protect themselves from such risk.印花税是极端重要意义，在中国，因此有兴趣的人士在这里做生意，应制订指引，使用和提供足够的保障措施，以保护自己免受这种风险。

Maarten Roos,马腾roos ， Wang Jing & Co王静与合作;