试论股东抽逃出资的认定与民事责任

【作者】 赵蕾；

【导师】 赵旭东；

【作者基本信息】 中国政法大学 ， 民商法学， 2010， 硕士

【摘要】 股东出资是公司制度中的一个基本问题,是公司组织核心法则—所有权和经营权分离的关键,是股东享有权利的公平性基础,为公司债权人提供了重要保障。但在我国,股东抽逃出资的情形屡禁不绝,严重侵害了公司、其他股东和债权人的合法利益,由此引发的诉讼也层出不穷。我国《公司法》对股东违反出资义务的民事责任作出了一定的规定,这种责任承担规则,是从救济途径进行规制,避免了原因途径的重复性,但却造成了理论体系混乱和责任救济方式不清的问题。本文重拾“违法形态论的存在价值”,对股东抽逃出资这一违法形态进行定性研究,进而分析其违反的民事法律义务和应承担的民事责任,并部分借鉴其他国家与地区的立法例,梳理我国股东抽逃出资的民事责任制度体系,试图在传统的民法法律体系之下,公司法的环境中,完善股东抽逃出资的民事责任制度。本文的思路是,首先认定何为股东抽逃出资,将其从股东违反出资义务中剥离出来,然后对其违反的第一性义务进行分析,辨清其违反的是约定义务还是法定义务,进而分析股东抽逃出资责任的性质,是违约责任、侵权责任,还是二者的竞合。并在此基础上探讨股东抽逃出资的救济方式。因此笔者第一章先概述股东抽逃出资的概念、性质、特点以及对其进行法律规制的理论依据和现实需要,为接下来的论述做基础性的介绍和必要性分析。第二章介绍我国大陆地区的立法实践以及其他国家和地区的立法例。对我国立法实践中所存在的问题进行分析,使下文对股东抽逃出资的认定及对其责任的论述做到有的放矢,对其他国家与地区立法情况的介绍,对我国完善股东抽逃出资责任的类型和救济方式具有重要的借鉴意义。第三章论述本文的重点内容之一,股东抽逃出资的认定,首先对我国现阶段对股东抽逃出资认定不清的现状作了简要的分析,接着从主体、主观方面、客体、客观方面对股东抽逃出资进行定性,并从实务的角度出发,列举了股东抽逃出资的常见行为方式。第四章是本文的重中之重,也是本文研究的目的所在。此章主要从股东抽逃出资所违反的民事义务角度出发,分析抽逃出资的股东承担民事责任的原因和性质以及法律对利益相关者的救济。由于对不同的侵害对象,股东抽逃出资违反的义务和承担的责任有所不同,因此本章的分析相应地区分公司、其他股东、债权人三种不同的侵害对象进行探讨。对公司,抽逃出资者承担的责任是违约责任和侵权责任,因此应当赋予公司要求继续履行(出资追缴权)、解除合同(失权程序)、返还损失、损害赔偿的权利,其他股东也可以提起股东代表诉讼；对其他股东,抽逃出资者因侵害其股权而应承担侵权责任,股东可以就此提起直接诉讼；对债权人,抽逃出资者增加了债权人的债权风险,债权人对其可主张代位权,在公司资不抵债时,直接损害了债权人的债权,债权人可主张法人人格否认,对抽逃出资者直接主张实现债权。通过以上的论述,对我国股东抽逃出资的理论体系进行梳理,明确股东抽逃出资对不同侵害对象承担责任的依据,在其基础上,通过借鉴其他国家和地区的立法例,完善我国对股东抽逃出资的救济途径。更多还原

【Abstract】 The capital of contribution of shareholders is a fundamental issue in the company law. The shareholders’contribution acts as the basis of assets partitioning, which plays the essential role of company law. Also, shareholders’capital contribution provides guarantee to the corporate creditors, and generally shareholders’interest correspond with their contribution. But the capital contribution flaws of shareholders always occur in our country, which harms the interests of other shareholders, corporations and the corporate creditors, and incurs all kinds of lawsuits. Chinese Company Law establishes some basic rules on the civil liabilities, but this way of regulation is to regulate it from the reasons for ways,causing confusion and responsibilities of the theoretical system Relief unclear. This restore "value of the existence of illegal forms" to analyzes its breach of civil obligations and civil liability. After a thorough review on domestic legislations, cases and theories, this essay tries to consummate the construction of civil liabilities of shareholders who violate capital contributions duties.This essay first tries to identify and classify the withdrawing, which is different from normal violating capital contribution.Then analysis its violation of the primary obligations, finding that it is breach of the contractual obligation or legal obligations to identify the nature of liability, taking into account the special nature of company law. On this basis, this essay introduces the main remedies of withdrawal of capital.Chapter one of this essay is a summary of the behavior of withdrawal of capital. It makes an explanation of the concept and the nature of withdrawal of capital, then the significance for legal regulation.Chapter two describes the status of our legislative practice and legislation of foreign countries. Chinese Company Law establishes some basic rules on the civil liabilities of the shareholders who violate capital contributions duties, but the basic rules are too poor to carry into execution.After a thorough review on domestic legislations, cases and theories, this essay tries to consummate the construction of civil liabilities of shareholders who violate capital contributions duties.Chapter three discusses the structure of the withdrawal.The status in China is unclear, this essay identify it from the main body, the subjective element, object, objective elements, and from the practical point of view, citing the common withdrawal of shareholders.Chapter four is the core part of the essay, which has a discussion of civil liability that the shareholder who withdrawing capital should undertake, where the purpose of this study lies. It analyzes the civil liabilities of the shareholders who violate capital contributions duties toward the company, other shareholders and the creditors of company. Also, it proposes corresponding manners of liability and possible remedy approach mainly from the nature of liability. To the company, mainly in the breach of contract and tort liability, it should give companies the requirement to continue to fulfill (the right to recover contribution), to terminate the contract (loss of the right), return loss, damages, and other shareholders may bring lawsuits on behalf of the company. To the honest shareholders, the dishonest shareholders should take the tort liability, and the honest shareholders may bring direct action. Of creditors, the capital risk increase, so the creditors can claim its right of subrogation.when the company insolvent, with amount of direct damage to creditors, the creditors may argue to deny the legal personality, claiming the rights to the shareholders directly.This essay is to sort out the theoretical system, clearly different main civil abilities on the different responsibilities. The chapter discusses the contents of the remedies who shareholder should take to different claim subjects.更多还原