摘要
新《公司法》出资未届期股权转让后的责任承担规则存在模糊地带,忽视对发起人未届期股权转让特殊情形的规范。发起人转让出资未届期股权后的出资责任规制具有特殊性,不仅涉及发起人和受让股东间出资义务分配争议,还包含发起人出资补缴连带责任继受承担争议。对前者来说,股东出资义务的双重属性和发起人优势地位决定了发起人未届期股权全部转让时未届期出资义务先由受让人承担,发起人仅在受让股东未履行或者未全面履行出资义务范围内承担补充责任;对后者来说,公司法的资本充实责任和发起人间的特殊信赖排斥受让人承担出资补缴连带责任,要求发起人未届期股权转让后继续承担出资补缴连带责任。
The regulation of liability allocation for capital contributions after the transfer of unexpired equity under the new Company Law of the People’s Republic of China(2023)contains ambiguities,particularly in its failure to address special circumstances involving promoters’transfer of unexpired equity.The liability regime applicable to promoters transferring unexpired equity exhibits distinct characteristics,not only involving the disputes over distribution of capital contribution obligations between the promoters and the transferee shareholders,but also including controversies regarding the joint and several liability of the promoters to pay back the capital contribution.As for the above disputes,the dual nature of shareholders’capital contribution obligations and the dominant position of promoters determine that when all the unexpired shares of promoters are transferred,the capital contribution obligations will be borne by the transferee first,and the promoters shall bear supplementary responsibilities within the scope of the transferee’s totally failure or failure to fully fulfill the capital contribution obligations.With regard to the mentioned controversies,the responsibility of capital enrichment in company law and the special trust among promoters exclude the transferee from joint and several liability for capital contribution,and require the promoters to continue to bear joint and several liability for capital contribution after the unexpired equity transfer.
作者
丁国峰
张影
DING Guofeng;ZHANG Ying(School of Law,Anhui University,Hefei 230000,China)
出处
《河南工业大学学报(社会科学版)》
2025年第3期102-108,115,共8页
Journal of Henan University of Technology:Social Science Edition
基金
安徽大学经济法制研究中心课题(pcs2023zd-2)。
关键词
发起人
出资未届期股权
出资义务
出资补缴连带责任
promoters
unexpired equity contribution
capital contribution obligation
joint and several liability for capital contribution
