【作者】 刘磊；

【导师】 步兵；

【作者基本信息】 东南大学 ， 法律硕士（专业学位）， 2018， 硕士

【摘要】 2013年,我国公司资本制度迎来重大变革,一般公司注册资本由实缴登记制改为认缴登记制,同时取消一般公司的验资要求和最低注册资本的限制条件。对此,公司法及其司法解释亦作出重要修改。这个重大变化使认定股东抽逃出资行为的可能性大为降低,其民事责任承担的适用范围也大为缩小。那么,在具体司法实践中,对于股东抽逃出资行为的认定应持谨慎态度,以避免背离公司法修改之立法目的。本文从最高人民法院关于适用《中华人民共和国公司法》若干问题的规定(三)(以下简称《公司法司法解释(三)》)第十二条规定出发,对适用抽逃出资行为的四种情形进行具体分析。更多还原

【Abstract】 In 2013,China’s corporate capital system ushered in a major reform.The registered capital of general companies was changed from the actual paid registration system to the subscribed registration system,and the capital verification requirements of general companies and the restrictions on the minimum registered capital were abolished.In this regard,the company law and its judicial interpretation have also made important amendments.This major change makes it much less likely that shareholders will withdraw their capital contribution,and the scope of application of civil liability is also greatly reduced.Then,in the specific judicial practice,the identification of the shareholder’s withdrawal of capital contribution should be cautious to avoid deviation from the legislative purpose of the company law revision.Based on the provisions of the supreme people’s court on the application of the company law of the People’s Republic of China(3)(hereinafter referred to as "interpretation of company law")article 12,this paper makes a specific analysis of the four situations where the act of withdrawing or evading the capital contribution is applicable.更多还原