摘要
认缴出资与以债权出资具有同质性,认缴出资人兼具股东和出资债务人的双重身份。认缴出资实现了股权取得与出资缴纳之间的法律分离,该分离有效地防止了出资义务主体的变更对落实认缴股东有限责任可能产生法律上的不利影响。从契约法的“认”到组织法的“缴”,认缴出资的法律结构决定了出资义务的法定性。公司股权资本系于认缴股东的认缴出资,与受让股东不具有直接的法律连接,契合股东有限责任之“量”的变动性。认缴出资实缴到位、出资义务的法定性以及有限责任“量”的变动性,均将未出资股权转让后出资义务的归属主体直接指向认缴股东而非受让股东,不论出资义务是否届期。在法律明文规定受让股东在知道或者应当知道受让未出资股权应承担连带责任的前提下,受让股东受让了该股权,推定受让当事人同意加入出资债务。因此,在未出资股权转让中,以未出资是否届期为标准,《公司法》第88条确定了不同的出资义务归属主体及其责任形态是缺乏法理根据的,应将第1款并入第2款作统一规定。
The subscribed capital contributions are homogeneous with debt contributions,with the contributor having the dual status of shareholder and debtor of the contribution.Contributed capital realizes the legal separation between the acquisition of equity and the payment of capital,the separation effectively prevents the change of the subject of the contribution obligation from having legal adverse effects on the implementation of the limited liability of the subscribed shareholders.From"subscription"in contract law to payment"in organic law,the legal structure of subscripion determines the legal nature of contribution obligation.The equity capital of the company depends on the subscribed capital contribution of the subscribed shareholders,and does not have direct legal connection with the transferee shareholders,which accords with the"quantity"variability of the limited liability of the shareholders.The paid-up contribution,the legal nature of the contribution obligation and the variability of the"amount"of limited liability all point the subject of the contribution obligation to the subscribed shareholders rather than the transferee shareholders after the transfer of the uncontributed equity,regardless of whether the contribution obligation expires or not.Under the premise that the transferee shareholder knew or should have known that they should bear joint and several liability after the transfer of the uncontributed equity,the transferee shareholder transferred the equity,and the transferee party is presumed to agree to join the contribution debt.Therefore,in the transfer of non-contributed equity,taking the expiry or non-expiry of the non-contributed equity as the criterion,article 88 of the Company Law determines different subjects of attribution of the obligation of capital contribution and their forms of liability,which lacks jurisprudence,and paragraph 1 should be merged into paragraph 2 to make a uniform provision.
作者
高永周
GAO Yong-zhou(Research Institute on the Construction of Rule of Law in China,Anhui Normal University,Wuhu 241002,China)
出处
《河北法学》
北大核心
2026年第3期43-60,共18页
Hebei Law Science
基金
安徽省哲学社会科学规划项目“新《公司法》背景下有限公司的股权转让研究”(AHSKY2024D005)的阶段性成果。
关键词
认缴出资
出资义务
未出资股权转让
资本充实
受让推定同意
subscribed capital contribution
the contribution obligation
transfer of uncontributed equity
replenishment of capital
presumption of consent by transferee
