By Maarten Roos由馬騰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). 一個重要的差異在商業慣例，中國與許多西方國家的價值是，法院和官員給予印花稅（在中國常常被稱為“印章”或蓋章） 。 We introduce the rules and practice, and some suggestions on how to manage your risk. 我們介紹的規則和慣例，以及一些建議，關於如何管理自己的風險。

For many western companies, the signature of its legal representative is the ultimate mark of authority.對於許多西方公司，簽署了其法人代表是最終馬克的權力。 Not so in China.並非如此，在中國。 Since a representative’s signature is rarely registered, the value of the company stamp is far greater.由於代表的簽名是很少登記，公司的價值的郵票是大得多。 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).每家公司在中國後，它的成立，將使並登記其公司的郵票與地方當局（在這種情況下，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!對第三者，這家公司的郵票代表著該公司，因此，文件銘記這郵票一般的法律和有約束力的公司-無論是該文件負有簽字或不！

The company stamp is not the only stamp that can represent the company.該公司的印花稅是不是唯一的郵票能代表該公司。 For specialized functions, companies may decide to carve and register other stamps.專門職能，公司可能決定瓜分和登記的其他郵票。 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).常見的例子是合同印花稅（沖壓合同） ，財務郵票（作出付款，進入銀行帳戶）和海關郵票（使海關報關單） 。 These are particularly important for larger companies where different people carry the final authority to deal with different matters.這些都是特別重要的較大規模的公司如不同的人進行最後的權力來處理不同的問題。 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.只要是註冊的，這些郵票服務類似的功能，作為該公司的郵票：代表公司的關係，同外部各方進行。

Individuals can have stamps as well.個人可以有郵票，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.一家中國公司的法律代表，舉例來說，應該有登記他的郵票將用於對文件或文件（包括支票） ，他在執行他的官方身份。 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.通常郵票的法律代表，將是一個打印他的名字，而不是一個打印他的簽名，雖然有些當局會接受後者。 In any case, the bearing of the legal representative’s stamp presumes the agreement of the legal representative.在任何情況下，軸承的法律代表的郵票假定該協議的法律代表。

Stamp Keeping - Internal vs. External liabilities郵票保持-內部與對外負債

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.郵票可以是一個有用的工具，為公司，因為它標誌著管理局時，該公司的官方代表沒有提供：第三次締約方可以假定一份文件，是法律執行，如果熊有關的郵票。 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，除非有第三黨的人知悉或理應知悉該人使用的郵票是沒有授權這樣做（包括如果是指定在該公司的註冊章程） ，沖壓的一份文件也創建一個直接的賠償責任上的公司或個人的代表認為，印花稅。 If the document is stamped, then the company is bound by its terms.如果該文件是蓋章，然後該公司的約束，其職權。

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，一家公司可以而且應該建立一個系統的內部指引，以控制使用的郵票和轉讓的後果，誤用或濫用。 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.舉例來說，內部規則（或其合同） ，可以禁止銷售經理，從簽訂合同，價值超過某個極限;如果他超越了這個限制未經事先批准的，也就是說，總經理，比他將承擔賠償責任的任何損害該公司對他歪曲了。 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.如果合同成為受到爭議，該公司將仍有責任對第三黨，但該公司可以在其反過來要求對銷售經理。

The same goes for the use of an individual’s stamp, and in particular that of the legal representative.同樣，對於使用個人的郵票，尤其是有關的法律代表。 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.另一人可能是經授權使用的郵票，這對代表的代表，以及第三黨可以假定這種授權從法律的代表。 If the user of the stamp is acting beyond such authorization, it is again an internal matter.如果用戶的郵票是署理超越此種授權，這是一次內部的事。

However in many situations, even if a company could claim against an employee for abuse of authorization, the harm is already done.但在許多情況下，即使一家公司可以聲稱對僱員濫用授權，危害是已經做了。 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.基於這個原因，這是極為重要的設計一個系統，不僅管理水平，授權使用該套郵票，而且管理的實際控制，這種郵票。 Stamps should be kept safe at all times to minimize the risk of misuse or abuse.郵票應保持安全在任何時候，以盡量減少風險，誤用或濫用。

Stamp Keeping – Valuable Lessons郵票保持-寶貴的經驗教訓

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，由於該套郵票往往需要在這個過程中做生意的，該公司需要找到正確的平衡之間的方便和限制使用。 This is especially the case when the legal representative is away.這是尤其如此，當法人代表離開。 A lesson that many companies have learned the hard way: Never Leave Important Stamps in the Hands of People That You Do Not Trust!一個教訓許多公司都了解，辛勤的方式：從來沒有離開重要的郵票在手中的人們，您不信任！

In one recent case.在最近的一個案例。 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.客戶端建立了一個獨資製造公司在珠海，委任一名當地僱員，作為總經理，並把所有的郵票在他所擁有的。 After a year of operation the company found that the employee had used the chop to sign unapproved contracts with third parties.經過一年的運作，該公司發現，僱員曾使用印章簽署的合同未經批准的第三方。 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.當該公司終止僱傭合約，這與總經理，他們發現，他曾使用該公司的印花稅進行重新談判，他自己的合同有權自己較大的補償應合同提前終止任何理由。 While this is an extreme example it does illustrate just how powerful the stamp can be in China.雖然這是一個極端的例子，但這只是說明如何強大的郵票可以在中國。

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.如果郵票的需要，以供緊急用途，而一般的守門員，這是出城的，這是一個好主意，離開它與您的會計師，律師事務所，甚至是值得信賴的朋友或同事。 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.這樣的安排可以作出更強烈的與簽署命令，印花稅，只可用於事項特別提到或單獨確認，以及任何使用必須記錄在一個總帳。 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.在這樣一間公司可以分享它的責任與第三方，仍然有效益的，能夠採取行動，如果以及在必要時。 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.在上述情況下，當新上任的外國經理，現在出城的該套郵票存放在我們的安全，和使用是控制下的詳細聘約協議。

Conclusions結論

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.印花稅是極端重要意義，在中國，因此有興趣的人士在這裡做生意，應制訂指引，使用和提供足夠的保障措施，以保護自己免受這種風險。

Maarten Roos,馬騰roos ， Wang Jing & Co王靜與合作;