第一篇：中英文對照版 《最高人民法院關(guān)于修改關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定的決定》

最高人民法院關(guān)于修改關(guān)于適用《中華人民

Decision of the Supreme People's 共和國公司法》若干問題的規(guī)定的決定

Court on Amending Provisions on 法釋(2014)2號

Issues Relating to Application of Company Law of the People's Republic of China

(Adopted at the 1607th Session of Judicial Committee of the Supreme 《最高人民法院關(guān)于修改關(guān)于適用〈中華人民共和國公司法〉若干問題的規(guī)定的決定》已于2014年2月17日由最高人民法院審判委員會第1607次會議通過，現(xiàn)予公布，自2014年3月1日起施行。

最高人民法院 People's Court on 17 February 2014)

2014年2月20日

Fa Shi [2014] No.2 最高人民法院關(guān)于修改關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定的決定 Announcement of the Supreme 根據(jù)2013年12月28日第十二屆全國人民代表大會常務(wù)委員會第六次會議的決定和修改后重新公布的《中華人民共和國公司法》，最高人民法院審判委員會第1607次會議決定：

People's Court of the People's Republic of China

The Decision of the Supreme

People's Court on Amending

Provisions on Issues Relating to Application of Company Law of the People's Republic of China, adopted at the 1607th Session of Judicial Committee of the Supreme People's Court on 17 February 2014, is hereby promulgated and shall come into effect on 1 March 2014.Supreme People's Court February 2014

Pursuant to the decision made at the 6th Session of Standing Committee of the 12th National People's

Congress on 28 December 2013 and Company Law of the People's Republic of China promulgated anew after amendments, the Decision has been made at the 1607th Session of Judicial Committee of the Supreme People's Court as follows:

一、《最高人民法院關(guān)于適用〈中華人民共和1.Article 75 referred to in Article 3 國公司法〉若干問題的規(guī)定

（一）》(法釋〔2006〕of the Provisions of the Supreme 3號，以下簡稱《規(guī)定

（一）》)第三條中的“第七十People's Court on Issues Relating to 五條”修改為“第七十四條”。

Application of Company Law of the People's Republic of China [I](Fa Shi [2006] No.3, hereinafter referred to as Provisions [I])is renumbered as Article 74.二、《規(guī)定

（一）》第四條中的“第一百五十二條”修改為“第一百五十一條”。

2.Article 152 referred to in Article 4

of the Provisions [I] is renumbered as

Article 151.三、《最高人民法院關(guān)于適用〈中華人民共和3.Article 183 as referred to in 國公司法〉若干問題的規(guī)定

（二）》(法釋〔2008〕Paragraph 1, Article 1 of the 6號，以下簡稱《規(guī)定

（二）》)第一條第一款中的“第Provisions of the Supreme People's 一百八十三條”修改為“第一百八十二條”。

Court on Issues relating to

Application of Company Law of the

People's Republic of China [II](Fa Shi [2008] No.6, hereinafter referred to as Provisions [II])is renumbered as Article 182.四、《規(guī)定

（二）》第二條、第七條第一款中4.Article 184 referred to in Article 1 的“第一百八十四條”修改為“第一百八十三條”。

and Paragraph 1 of Article 7 of the

Provisions [II] is renumbered as

Article 183.五、《規(guī)定

（二）》第十一條中的“第一百八十六條”修改為“第一百八十五條”。

5.Article 186 referred to in Article

of the Provisions [II] is

renumbered as Article 185.六、《規(guī)定

（二）》第二十二條第一款中的“第6.Article 81 referred to in Paragraph 八十一條”修改為“第八十條”。

of Article 22 of the Provisions [II]

is renumbered as Article 80.七、《規(guī)定

（二）》第二十三條第二款、第三7.Article 152 referred to in 款中的“第一百五十二條”修改為“第一百五十一條”。

Paragraph 2 and 3 of Article 23 of the Provisions [II] is renumbered as Article 151.八、刪去《最高人民法院關(guān)于適用〈中華人民8.Item 1 of Article 12 of the 共和國公司法〉若干問題的規(guī)定

（三）》(法釋〔20Provisions of the Supreme People's 11〕3號，以下簡稱《規(guī)定

（三）》)第十二條第一Court on Issues Relating to 項，并將該條修改為“公司成立后，公司、股東或者Application of Company Law of the 公司債權(quán)人以相關(guān)股東的行為符合下列情形之一且損害公司權(quán)益為由，請求認定該股東抽逃出資的，People's Republic of China [III](Fa Shi [2011] No.3, hereinafter referred 人民法院應(yīng)予支持：

（一）制作虛假財務(wù)會計報表to as Provisions [III])is deleted, and 虛增利潤進行分配；

（二）通過虛構(gòu)債權(quán)債務(wù)關(guān)系將其出資轉(zhuǎn)出；

（三）利用關(guān)聯(lián)交易將出資轉(zhuǎn)出；

（四）其他未經(jīng)法定程序?qū)⒊鲑Y抽回的行為。”

Article 12 of the Provisions [III] is amended to read "Upon

incorporation of a company, where

the company, the shareholders or the creditors of the company file(s)a request with a people's court to determine that a shareholder has withdrawn capital contribution, on the grounds that the actions of the shareholder in question falls under any of the following circumstances and thus harms the interests of the

company, the people's court shall uphold the request:(1)prepare false accounting statements to inflate profits for distribution;(2)transfer capital contribution out through fictitious relationship of debt and creditor's rights;(3)transfer capital contribution out making using of affiliated transactions;and(4)other withdrawal of capital contribution without authorization by statutory procedures.九、《規(guī)定

（三）》第十三條第四款中的“第一百四十八條”修改為“第一百四十七條”。

9.Article 148 referred to in Paragraph 4 of Article 13 of the Provisions [III] is renumbered as Article 147.十、刪去《規(guī)定

（三）》第十五條。

10.Article 15 of the Provisions [III] is deleted.十一、《規(guī)定

（三）》第二十四條改為第二十11.Article 24 of the Provisions [III] 三條。該條中的“第三十二條、第三十三條”修改為“第三十一條、第三十二條”。

is renumbered as Article 23.Article

and Article 33 referred to in this

article is renumbered as Article 31 and Article 32.十二、對《規(guī)定

（三）》條文順序作相應(yīng)調(diào)整。12.The sequences of articles of the

Provisions [III] are adjusted

accordingly.十三、本決定施行后尚未終審的股東出資相關(guān)13.This Decision applies to cases 糾紛案件，適用本決定；本決定施行前已經(jīng)終審的，regarding disputes over capital 當(dāng)事人申請再審或者按照審判監(jiān)督程序決定再審

contribution of shareholders that are 的，不適用本決定。

《規(guī)定

（一）》《規(guī)定

（二）》《規(guī)定

（三）》根據(jù)本決定作相應(yīng)修改，重新公布。

not finally closed before this Decision comes into force, but it does not apply to cases that have been finally closed before this 最高人民法院關(guān)于適用《中華人民共和國公司Decision comes into force but the 法》若干問題的規(guī)定

（一）parties concerned apply for retrial or a retrial is required under procedures（2006年3月27日最高人民法院審判委員會for trial supervision.第1382次會議通過根據(jù)2014年2月17日最高人民法院審判委員會第1607次會議《關(guān)于修改關(guān)于適用The Provisions [I], [II] and [III] are 〈中華人民共和國公司法〉若干問題的規(guī)定的決定》修正）

為正確適用2005年10月27日十屆全國人大常委會第十八次會議修訂的《中華人民共和國公司法》，對人民法院在審理相關(guān)的民事糾紛案件中，具體適用公司法的有關(guān)問題規(guī)定如下：

promulgated anew upon amendments pursuant to this Decision accordingly.Provisions of the Supreme People's Court on Issues Relating to Application of Company Law of the People's Republic of China(I)(Adopted at the 1382nd Session of the Judicial Committee of the Supreme People's Court on 27 March 2006 and amended pursuant to the Decision of the Supreme People's Court on Amending Provisions on Issues Relating to Application of Company Law of the People's Republic of China made at the 1607th Session of Judicial Committee of the Supreme People's Court on 17 February 2014.)

For the purpose of correct application of Company Law of the People's Republic of China amended at the 18th Session of the Standing Committee of the National People's Congress on 27 October 2005, the following provisions are made in respect of the application of Company Law for hearing related civil dispute cases by people's courts:

Article 1 Following implementation of Company Law, the prevailing laws and regulations and judicial 公司法實施后，人民法院尚未審結(jié)的和新受理

interpretations shall apply to civil 的民事案件，其民事行為或事件發(fā)生在公司法實施 cases pending trial and newly

accepted civil cases if the civil action 以前的，適用當(dāng)時的法律法規(guī)和司法解釋。

or event has occurred prior to implementation of Company Law.第一條

Article 2 For cases lodged with a people's court in respect of a relevant civil action or event prior to 因公司法實施前有關(guān)民事行為或者事件發(fā)生

implementation of Company Law 糾紛起訴到人民法院的，如當(dāng)時的法律法規(guī)和司法and where there are no specific 解釋沒有明確規(guī)定時，可參照適用公司法的有關(guān)規(guī) provisions in the prevailing laws and

regulations and judicial 定。interpretations, reference may be

made to the relevant provisions of Company Law.第二條

Article 3 Where a plaintiff lodges a case with a people's court in respect of a matter stipulated in the second 原告以公司法第二十二條第二款、第七十四條

paragraph of Article 22 and the 第二款規(guī)定事由，向人民法院提起訴訟時，超過公second paragraph of Article 74 of

Company Law after the period 司法規(guī)定期限的，人民法院不予受理。

stipulated in Company Law, the people's court shall not accept the case.第三條 第四條

Article 4 The consecutive

shareholding period of 180 days or more as stipulated in Article 151 of 公司法第一百五十一條規(guī)定的180日以上連續(xù)

Company Law shall be the 持股期間，應(yīng)為股東向人民法院提起訴訟時，已期shareholding period which has 滿的持股時間；規(guī)定的合計持有公司百分之一以上expired at the time when the

shareholder lodges a case with a 股份，是指兩個以上股東持股份額的合計。people's court;the aggregate

shareholding of 1% or more

stipulated shall mean the aggregate shareholding of two or more shareholders.第五條

人民法院對公司法實施前已經(jīng)終審的案件依法進行再審時，不適用公司法的規(guī)定。第六條

Article 5 The provisions of Company Law shall not apply to retrials of cases which have been finally closed

prior to implementation of Company Law.Article 6 These Provisions shall enter into force on the date of promulgation.本規(guī)定自公布之日起實施。

最高人民法院關(guān)于適用《中華人民共和國公司Provisions of the Supreme People's 法》若干問題的規(guī)定

（二）Court on Issues Relating to Application of Company Law of the（2008年5月5日最高人民法院審判委員會第People's Republic of China(II)1447次會議通過根據(jù)2014年2月17日最高人民法院審判委員會第1607次會議《關(guān)于修改關(guān)于適用

(Adopted at the 1447th Session of 〈中華人民共和國公司法〉若干問題的規(guī)定的決定》 the Judicial Committee of the 修正）

Supreme People's Court on 5 May 2008 and amended pursuant to the 為正確適用《中華人民共和國公司法》，結(jié)合Decision of the Supreme People's 審判實踐，就人民法院審理公司解散和清算案件適用法律問題作出如下規(guī)定。

Court on Amending Provisions on Issues Relating to Application of Company Law of the People's Republic of China made at the 1607th Session of Judicial Committee of the Supreme People's

Court on 17 February 2014.)For the purposes of proper application of Company Law of the People's Republic of China and taking into account judicial practices, the following provisions are made in respect of issues pertaining to applicable laws for hearing by the people's courts cases on dissolution and liquidation of companies.Article 1 Where one or more

shareholders, who hold(s)more than 10% of the voting rights of a 單獨或者合計持有公司全部股東表決權(quán)百分

company solely or jointly, file(s)a 之十以上的股東，以下列事由之一提起解散公司訴lawsuit with a people's court for 訟，并符合公司法第一百八十二條規(guī)定的，人民法dissolution of the company on the

grounds of any one of the following 院應(yīng)予受理： and the application complies with

Article 183 of Company Law, the

（一）公司持續(xù)兩年以上無法召開股東會或者people's court shall accept the

application: 第一條

股東大會，公司經(jīng)營管理發(fā)生嚴重困難的；

（二）股東表決時無法達到法定或者公司章程規(guī)定的比例，持續(xù)兩年以上不能做出有效的股東會 或者股東大會決議，公司經(jīng)營管理發(fā)生嚴重困難的；

(1)the company has not been able to convene a shareholders' meeting or a general meeting of shareholders for more than two years consecutively，（三）公司董事長期沖突，且無法通過股東會and the company has serious 或者股東大會解決，公司經(jīng)營管理發(fā)生嚴重困難的； difficulties in its business

management;

（四）經(jīng)營管理發(fā)生其他嚴重困難，公司繼續(xù)存續(xù)會使股東利益受到重大損失的情形。

股東以知情權(quán)、利潤分配請求權(quán)等權(quán)益受到損害，或者公司虧損、財產(chǎn)不足以償還全部債務(wù)，以

(2)the shareholders' voting is unable to attain the statutory ratio or the ratio stipulated in the company's articles of association, the company 及公司被吊銷企業(yè)法人營業(yè)執(zhí)照未進行清算等為由，提起解散公司訴訟的，人民法院不予受理。

has not been able to pass effective resolutions at the shareholders' meetings or general meetings of shareholders for more than two years consecutively, and the company has serious difficulties in its business management;

(3)the directors of the company are in long-term conflict and the conflict is unable to be resolved at the shareholders' meetings or general meetings, and the company has serious difficulties in its business management;or

(4)the company has serious difficulties otherwise in its business management and continuing operation of the company will cause a significant loss to shareholders' interests.Where a shareholder files a lawsuit with a people's court for dissolution of the company on the grounds of harm to his/her right to know and right to request for profit distribution, loss or insolvency of the company or failure to carry out liquidation following revocation of the

company's enterprise legal person business licence, the people's court shall not accept the application.第二條

股東提起解散公司訴訟，同時又申請人民法院對公司進行清算的，人民法院對其提出的清算申請不予受理。人民法院可以告知原告，在人民法院判決解散公司后，依據(jù)公司法第一百八十三條和本規(guī)定第七條的規(guī)定，自行組織清算或者另行申請人民法院對公司進行清算。

Article 2 Where a shareholder files a lawsuit with a people's court for dissolution of the company and concurrently submits an application to the people's court for liquidation of the company, the people's court shall not accept the application for liquidation.The people's court may notify the plaintiff that, upon

rendering a judgment by the people's

court for dissolution of the company, the plaintiff may proceed with liquidation by himself/herself or separately submit an application to the people's court for liquidation of the company pursuant to the provisions of Article 183 of

Company Law and Article 7 of these Provisions.Article 3 Where a shareholder of a company, who files a lawsuit with a people's court for dissolution of the 股東提起解散公司訴訟時，向人民法院申請財

company, submits an application to 產(chǎn)保全或者證據(jù)保全的，在股東提供擔(dān)保且不影響the people's court for preservation of 公司正常經(jīng)營的情形下，人民法院可予以保全。

assets or evidence, the people's court

may grant preservation provided that the shareholder provides a guarantee and the company's normal operation is not affected.第三條 第四條

股東提起解散公司訴訟應(yīng)當(dāng)以公司為被告。原告以其他股東為被告一并提起訴訟的，人民 法院應(yīng)當(dāng)告知原告將其他股東變更為第三人；原告堅持不予變更的，人民法院應(yīng)當(dāng)駁回原告對其他股

Article 4 In a lawsuit filed by a

shareholder with a people's court for dissolution of a company, the company shall be the defendant.Where the plaintiff has filed the lawsuit naming the other

shareholders as the co-defendant, the 東的起訴。

原告提起解散公司訴訟應(yīng)當(dāng)告知其他股東，或者由人民法院通知其參加訴訟。其他股東或者有關(guān)利害關(guān)系人申請以共同原告或者第三人身份參加訴訟的，人民法院應(yīng)予準許。

for dissolution of a company shall notify the plaintiff to name the other shareholders as a third party instead;if the plaintiff insists on naming the other shareholders as the

co-defendant, the for dissolution of a company shall reject the lawsuit filed by the plaintiff against the other shareholders.The plaintiff, who has filed the lawsuit for dissolution of the company, shall notify the other shareholders;alternatively, the other shareholders shall be notified by the people's court to participate in the lawsuit.Where the other shareholders or the relevant stakeholders submit an application for participation in the lawsuit as a co-plaintiff or a third party, the people's court shall grant approval.Article 5 In the trial of a lawsuit for dissolution of a company, a people's court shall focus on mediation.人民法院審理解散公司訴訟案件，應(yīng)當(dāng)注重調(diào)

Where the parties concerned have 解。當(dāng)事人協(xié)商同意由公司或者股東收購股份，或negotiated and agreed on continuing 者以減資等方式使公司存續(xù)，且不違反法律、行政the operation of the company through

acquisition of shares by the company 法規(guī)強制性規(guī)定的，人民法院應(yīng)予支持。當(dāng)事人不or shareholders or through capital 能協(xié)商一致使公司存續(xù)的，人民法院應(yīng)當(dāng)及時判決。reduction, etc., and such proposal

does not violate the mandatory

provisions of laws and administrative 經(jīng)人民法院調(diào)解公司收購原告股份的，公司應(yīng)

regulations, the people's court shall 第五條

當(dāng)自調(diào)解書生效之日起六個月內(nèi)將股份轉(zhuǎn)讓或者注銷。股份轉(zhuǎn)讓或者注銷之前，原告不得以公司收購其股份為由對抗公司債權(quán)人。

uphold such proposal.Where the parties concerned are unable to

negotiate unanimously on continuing the operation of the company, the people's court shall promptly render a judgment.Where the company agrees to acquire the shares of the plaintiff following the mediation by the people's court, the company shall transfer or cancel the shares within six months from the date on which the letter of mediation takes effect.Prior to the transfer or cancellation of the shares, the plaintiff shall not contest the creditors of the company by citing the company's acquisition of shares.Article 6 A judgment rendered by a people's court on dissolution of a company shall be legally binding 人民法院關(guān)于解散公司訴訟作出的判決，對公

upon all shareholders of the 司全體股東具有法律約束力。company.第六條

人民法院判決駁回解散公司訴訟請求后，提起Upon a people's court rejects by a 該訴訟的股東或者其他股東又以同一事實和理由提起解散公司訴訟的，人民法院不予受理。

judgment a lawsuit request for

dissolution of a company, where the

shareholder, who has filed such lawsuit, or the other shareholders file a lawsuit for dissolution of the company again on the grounds of the same facts and reasons, the a people's court shall not accept the case.第七條

Article 7 A company shall, pursuant

to Article 183 of Company Law，establish a liquidation group within 15 days from the date of the 公司應(yīng)當(dāng)依照公司法第一百八十三條的規(guī)定，occurrence of a dissolution event to 在解散事由出現(xiàn)之日起十五日內(nèi)成立清算組，開始carry out liquidation.自行清算。

Under any of the following 有下列情形之一，債權(quán)人申請人民法院指定清circumstances, where a creditor of 算組進行清算的，人民法院應(yīng)予受理：

（一）公司解散逾期不成立清算組進行清算的；

（二）雖然成立清算組但故意拖延清算的；

the company submits an application to a people's court for appointment of a liquidation group to carry out liquidation, the people's court shall accept the application:

（三）違法清算可能嚴重損害債權(quán)人或者股東(1)the company fails to establish a 利益的。

具有本條第二款所列情形，而債權(quán)人未提起清算申請，公司股東申請人民法院指定清算組對公司進行清算的，人民法院應(yīng)予受理。

liquidation group within the stipulated period to carry out liquidation for its dissolution;(2)the company has established a liquidation group but deliberately delays the liquidation;or

(3)the illegal liquidation may cause serious harm to the interests of creditors or shareholders.Where the creditor has not submitted an application for liquidation under any of the circumstances provided in the second paragraph of this Article but the company's shareholders have submitted an application to the people's court for appointment of a

liquidation group to carry out liquidation, the people's court shall accept the application.Article 8 Where a people's court has accepted a case regarding liquidation of a company, it shall promptly 人民法院受理公司清算案件，應(yīng)當(dāng)及時指定有第八條

關(guān)人員組成清算組。清算組成員可以從下列人員或者機構(gòu)中產(chǎn)生：

（一）公司股東、董事、監(jiān)事、高級管理人員；

（二）依法設(shè)立的律師事務(wù)所、會計師事務(wù)所、破產(chǎn)清算事務(wù)所等社會中介機構(gòu)；

（三）依法設(shè)立的律師事務(wù)所、會計師事務(wù)所、破產(chǎn)清算事務(wù)所等社會中介機構(gòu)中具備相關(guān)專業(yè)知識并取得執(zhí)業(yè)資格的人員。

第九條

人民法院指定的清算組成員有下列情形之一的，人民法院可以根據(jù)債權(quán)人、股東的申請，或者依職權(quán)更換清算組成員：

appoint relevant personnel to form a

liquidation group.Members of a liquidation group may comprise the following personnel or organisations:

(1)shareholders, directors, supervisors and senior executives of

the company;(2)social intermediaries such as law firms, accounting firms, bankruptcy liquidation firms, etc.established pursuant to the law;and

(3)qualified practitioners with the relevant professional knowledge employed by social intermediaries such as law firms, accounting firms, bankruptcy liquidation firms, etc.established pursuant to the law.Article 9 Under any of the following

circumstances involving a member of the liquidation group appointed by a

people's court, the people's court may replace the member of the liquidation

group at request by a creditor or a shareholder or pursuant to its official

（一）有違反法律或者行政法規(guī)的行為；

（二）喪失執(zhí)業(yè)能力或者民事行為能力；

（三）有嚴重損害公司或者債權(quán)人利益的行為。

powers:

(1)the member of the liquidation group has acted in violation of the laws or administrative regulations;(2)the member of the liquidation group has lost his/her/its practising competence or capacity for civil conduct;or

(3)the member of the liquidation group has committed an act which causes serious harm to the interests of the company or the creditors.Article 10 Prior to the completion of liquidation and of deregistration

formalities by a company pursuant to 公司依法清算結(jié)束并辦理注銷登記前，有關(guān)公

the law, civil lawsuits involving the 司的民事訴訟，應(yīng)當(dāng)以公司的名義進行。company shall be proceeded in the

name of the company.第十條

公司成立清算組的，由清算組負責(zé)人代表公司參加訴訟；尚未成立清算組的，由原法定代表人代表公司參加訴訟。

Where the company has established a liquidation group, the

person-in-charge of the liquidation group shall represent the company to participate in the lawsuits;where the company has yet to establish a liquidation group, the original legal representative shall represent the company to participate in the lawsuits.第十一條

Article 11 During the liquidation of a company, the liquidation group shall, 公司清算時，清算組應(yīng)當(dāng)按照公司法第一百八十五條的規(guī)定，將公司解散清算事宜書面通知全體已知債權(quán)人，并根據(jù)公司規(guī)模和營業(yè)地域范圍在全國或者公司注冊登記地省級有影響的報紙上進行公告。

清算組未按照前款規(guī)定履行通知和公告義務(wù)，導(dǎo)致債權(quán)人未及時申報債權(quán)而未獲清償，債權(quán)人主張清算組成員對因此造成的損失承擔(dān)賠償責(zé)任的，人民法院應(yīng)依法予以支持。

pursuant to Article 185 of Company Law, notify all known creditors in writing of the dissolution and liquidation of the company, and based on the scale of the company and the scope of its geographical business locations, publish a public announcement on influential newspapers nationwide or at the place of incorporation and registration of the company at provincial level.Where the failure of the liquidation group to perform notification and public announcement obligations pursuant to the provisions of the preceding paragraph causes the creditors to be unable to declare the creditor's rights in time and in turn to repay such creditor's rights, and the creditors assert that the members of the liquidation group bear

compensation liability for the losses incurred thereto, the of the liquidation group shall uphold the assertion pursuant to the law.Article 12 During the liquidation of a company, the creditors, who disagree with the creditor's rights ascertained 公司清算時，債權(quán)人對清算組核定的債權(quán)有異

by the liquidation group, may request 議的，可以要求清算組重新核定。清算組不予重新the liquidation group to re-ascertain 核定，或者債權(quán)人對重新核定的債權(quán)仍有異議，債 the creditor's rights.Where the

liquidation group refuses to 權(quán)人以公司為被告向人民法院提起訴訟請求確認re-ascertain the creditor's rights or

where the creditors disagree with the 的，人民法院應(yīng)予受理。

re-ascertained creditor's rights and the creditors file a lawsuit for 第十二條

confirmation with the of the liquidation group naming the

company as the defendant, the of the liquidation group shall accept the case.Article 13 Where the creditors of a company fail to declare their

creditor's rights within a stipulated 債權(quán)人在規(guī)定的期限內(nèi)未申報債權(quán)，在公司清

period but make a supplementary 算程序終結(jié)前補充申報的，清算組應(yīng)予登記。declaration prior to the conclusion of

the procedures for liquidation of the 公司清算程序終結(jié)，是指清算報告經(jīng)股東會、company, the liquidation group shall

register the creditor's rights.第十三條

股東大會或者人民法院確認完畢。

The conclusion of procedures for

liquidation of the company shall refer to the completion of confirmation of the liquidation report by a shareholder's meeting, a general meeting of shareholders or a people's court.Article 14 Creditor's rights stated in a supplementary declaration by creditors of a company may be 債權(quán)人補充申報的債權(quán)，可以在公司尚未分配

repaid using undistributed assets of 財產(chǎn)中依法清償。公司尚未分配財產(chǎn)不能全額清償，the company pursuant to the law.債權(quán)人主張股東以其在剩余財產(chǎn)分配中已經(jīng)取得的Where the undistributed assets of the

company are insufficient for full 財產(chǎn)予以清償?shù)模嗣穹ㄔ簯?yīng)予支持；但債權(quán)人因repayment and the creditors assert

that the creditor's rights be repaid 重大過錯未在規(guī)定期限內(nèi)申報債權(quán)的除外。

using assets obtained by the

shareholders from the distribution of 債權(quán)人或者清算組，以公司尚未分配財產(chǎn)和股

remaining assets, the people's court 東在剩余財產(chǎn)分配中已經(jīng)取得的財產(chǎn)，不能全額清shall uphold the assertion, except that

the creditors fails to declare creditor's 償補充申報的債權(quán)為由，向人民法院提出破產(chǎn)清算

rights within a stipulated period due 申請的，人民法院不予受理。to gross negligence.第十四條

Where the creditors or the liquidation group submit(s)an application to a

people's court for bankruptcy liquidation on the grounds that the undistributed assets of the company and the assets obtained by the shareholders from the distribution of remaining assets are insufficient to fully repay the creditor's rights stated in the supplementary declaration, the people's court shall not accept the application.第十五條

公司自行清算的，清算方案應(yīng)當(dāng)報股東會或者股東大會決議確認；人民法院組織清算的，清算方案應(yīng)當(dāng)報人民法院確認。未經(jīng)確認的清算方案，清算組不得執(zhí)行。

執(zhí)行未經(jīng)確認的清算方案給公司或者債權(quán)人造成損失，公司、股東或者債權(quán)人主張清算組成員承擔(dān)賠償責(zé)任的，人民法院應(yīng)依法予以支持。

Article 15 In the event of liquidation carried out by a company, the

liquidation scheme shall be tabled at a shareholder's meeting or a general meeting of shareholders for confirmation.In the event of

liquidation organised by a people's court, the liquidation scheme shall be submitted to the people's court for confirmation.The liquidation group shall not execute a liquidation

scheme that has not been confirmed.Where the execution of an

unconfirmed liquidation scheme causes the company or the creditors to incur losses, and the company, the shareholders or the creditors assert that the members of the liquidation group bear compensation liability thereto, the people's court shall uphold the assertion pursuant to the law.第十六條

Article 16 In the event of liquidation organised by a people's court, the

liquidation group shall complete liquidation within six months from 人民法院組織清算的，清算組應(yīng)當(dāng)自成立之日

the date of its establishment.起六個月內(nèi)清算完畢。

Where the liquidation cannot be 因特殊情況無法在六個月內(nèi)完成清算的，清算組應(yīng)當(dāng)向人民法院申請延長。

completed within six months due to special circumstances, the liquidation group shall submit an application to the people's court for extension of time.第十七條

人民法院指定的清算組在清理公司財產(chǎn)、編制資產(chǎn)負債表和財產(chǎn)清單時，發(fā)現(xiàn)公司財產(chǎn)不足清償債務(wù)的，可以與債權(quán)人協(xié)商制作有關(guān)債務(wù)清償方案。

債務(wù)清償方案經(jīng)全體債權(quán)人確認且不損害其他利害關(guān)系人利益的，人民法院可依清算組的申請裁定予以認可。清算組依據(jù)該清償方案清償債務(wù)后，應(yīng)當(dāng)向人民法院申請裁定終結(jié)清算程序。

債權(quán)人對債務(wù)清償方案不予確認或者人民法院不予認可的，清算組應(yīng)當(dāng)依法向人民法院申請宣告破產(chǎn)。

Article 17 Where a liquidation group

of a company appointed by a people's court discovers, during sorting the company's assets and preparing balance sheets and statements of assets, that the company's assets are insufficient to repay its debts, the liquidation group may negotiate with the creditors on making a debt repayment scheme.Where the debt repayment scheme is confirmed by all the creditors and will not harm the interests of other stakeholders, the people's court may rule on endorsement of the debt repayment scheme upon the application submitted by the liquidation group.The liquidation group shall, upon repayment of debts based on such repayment scheme, submit an application to the people's court for ruling on completion of liquidation procedures.Where the debt repayment scheme is not confirmed by the creditors or is not endorsed by the people's court, the liquidation group shall submit a bankruptcy application to the people's court pursuant to the law.第十八條

有限責(zé)任公司的股東、股份有限公司的董事和控股股東未在法定期限內(nèi)成立清算組開始清算，導(dǎo)致公司財產(chǎn)貶值、流失、毀損或者滅失，債權(quán)人主張其在造成損失范圍內(nèi)對公司債務(wù)承擔(dān)賠償責(zé)任的，人民法院應(yīng)依法予以支持。

有限責(zé)任公司的股東、股份有限公司的董事和控股股東因怠于履行義務(wù)，導(dǎo)致公司主要財產(chǎn)、賬冊、重要文件等滅失，無法進行清算，債權(quán)人主張其對公司債務(wù)承擔(dān)連帶清償責(zé)任的，人民法院應(yīng)依法予以支持。

上述情形系實際控制人原因造成，債權(quán)人主張實際控制人對公司債務(wù)承擔(dān)相應(yīng)民事責(zé)任的，人民法院應(yīng)依法予以支持。

Article 18 Where the shareholders of a limited liability company or the directors and controlling

shareholders of a company limited by shares fail to establish a liquidation group within the statutory period to commence liquidation, resulting in devaluation, loss, destruction or extinguishment of the company's assets, and the creditors assert that such shareholders of the limited liability company or directors and controlling shareholders of the company limited by shares bear compensation liability for the

company's debts to the extent of the loss, the people's court shall uphold the assertion pursuant to the law.Where the shareholders of a limited liability company or the directors and controlling shareholders of a company limited by shares neglect the performance of obligations, resulting in extinguishment of the company's key assets, accounts, important documents, etc.and rendering liquidation impossible, and the creditors assert that such shareholders of the limited liability

company or directors and controlling shareholders of the company limited by shares bear repayment liability jointly and severally for the company's debts, the people's court shall uphold the assertion pursuant to the law.Where the aforesaid circumstances are caused by the actual controlling party and the creditors assert that the actual controlling party bears the corresponding civil liability for the company's debts, the people's court shall uphold the assertion pursuant to the law.第十九條

有限責(zé)任公司的股東、股份有限公司的董事和控股股東，以及公司的實際控制人在公司解散后，惡意處置公司財產(chǎn)給債權(quán)人造成損失，或者未經(jīng)依法清算，以虛假的清算報告騙取公司登記機關(guān)辦理法人注銷登記，債權(quán)人主張其對公司債務(wù)承擔(dān)相應(yīng)賠償責(zé)任的，人民法院應(yīng)依法予以支持。

Article 19 Where the malicious disposal of the company's assets by the shareholders of a limited liability company or the directors and controlling shareholders of a

company limited by shares and the actual controlling parties of a

company following the dissolution of the company causes the creditors to incur losses or where the

shareholders of a limited liability

company or the directors and controlling shareholders of a

company limited by shares and the actual controlling parties of a company use a false liquidation report to handle legal person

deregistration formalities with the company registration authorities without carrying out liquidation

pursuant to the law, and the creditors

assert that such shareholders of the limited liability company or directors and controlling shareholders of the company limited by shares and actual controlling parties of the company bear the corresponding compensation liability for the company's debts, the people's court shall support the assertion pursuant to the law.第二十條

公司解散應(yīng)當(dāng)在依法清算完畢后，申請辦理注銷登記。公司未經(jīng)清算即辦理注銷登記，導(dǎo)致公司無法進行清算，債權(quán)人主張有限責(zé)任公司的股東、股份有限公司的董事和控股股東，以及公司的實際控制人對公司債務(wù)承擔(dān)清償責(zé)任的，人民法院應(yīng)依法予以支持。

公司未經(jīng)依法清算即辦理注銷登記，股東或者第三人在公司登記機關(guān)辦理注銷登記時承諾對公司債務(wù)承擔(dān)責(zé)任，債權(quán)人主張其對公司債務(wù)承擔(dān)相應(yīng)民事責(zé)任的，人民法院應(yīng)依法予以支持。

Article 20 A dissolved company shall complete deregistration formalities upon completion of liquidation pursuant to the law.Where the company has completed

deregistration formalities without carrying out liquidation, resulting in liquidation of the company

impossible, and the creditors assert that the shareholders of the limited liability company or the directors and controlling shareholders of the company limited by shares and the actual controlling parties of the

company bear repayment liability for the company's debts, the people's court shall uphold the assertion pursuant to the law.Where a company has completed deregistration formalities without carrying out liquidation pursuant to the law, the shareholders or any third parties have undertaken to bear liability for the company's debts when handling deregistration formalities with the company registration authorities and the creditors assert that such

shareholders or third parties bear the

corresponding civil liability for the company's debts, the people's court shall uphold the assertion pursuant to the law.Article 21 Where the number of the shareholders of a limited liability company or the directors and 有限責(zé)任公司的股東、股份有限公司的董事和

controlling shareholders of a 控股股東，以及公司的實際控制人為二人以上的，company limited by shares and the 其中一人或者數(shù)人按照本規(guī)定第十八條和第二十條actual controlling parties of a

company is more than two, one or a 第一款的規(guī)定承擔(dān)民事責(zé)任后，主張其他人員按照few of them, who have borne civil

過錯大小分擔(dān)責(zé)任的，人民法院應(yīng)依法予以支持。liability pursuant to the provisions of

Article 18 and the first paragraph of Article 20 of these Provisions, assert that the other personnel bear liability according to the extent of fault, the people's court shall uphold the assertion pursuant to the law.第二十一條 第二十二條

公司解散時，股東尚未繳納的出資均應(yīng)作為清算財產(chǎn)。股東尚未繳納的出資，包括到期應(yīng)繳未繳的出資，以及依照公司法第二十六條和第八十條的規(guī)定分期繳納尚未屆滿繳納期限的出資。

公司財產(chǎn)不足以清償債務(wù)時，債權(quán)人主張未繳出資股東，以及公司設(shè)立時的其他股東或者發(fā)起人在未繳出資范圍內(nèi)對公司債務(wù)承擔(dān)連帶清償責(zé)任的，人民法院應(yīng)依法予以支持。

Article 22 At the time of dissolution of a company, unpaid capital

contributions of shareholders shall be deemed as liquidation assets.Unpaid capital contributions of shareholders shall include due and payable but unpaid capital contributions and capital contributions by installments which are yet due pursuant to the provisions of Article 26 and Article 80 of Company Law.Where the assets of the company are insufficient to repay its debts and the creditors assert that shareholders with unpaid capital contributions and other shareholders or subscribers at the time of incorporation of the company bear repayment liability

jointly and severally for the company's debts within the scope of unpaid capital contributions, the people's court shall support the assertion pursuant to the law.第二十三條

清算組成員從事清算事務(wù)時，違反法律、行政法規(guī)或者公司章程給公司或者債權(quán)人造成損失，公司或者債權(quán)人主張其承擔(dān)賠償責(zé)任的，人民法院應(yīng)依法予以支持。

有限責(zé)任公司的股東、股份有限公司連續(xù)一百八十日以上單獨或者合計持有公司百分之一以上股份的股東，依據(jù)公司法第一百五十一條第三款的規(guī)定，以清算組成員有前款所述行為為由向人民法院提起訴訟的，人民法院應(yīng)予受理。

Article 23 Where the members of a liquidation group of a company, in the course of carrying out liquidation matters, have violated laws and administrative regulations or the company's articles of association, or caused the company or the creditors to incur losses, and the company or the creditors assert(s)that the members of the liquidation group bear compensation liability, the people's court shall uphold the assertion pursuant to the law.Where the shareholders of a limited liability company or the shareholders 公司已經(jīng)清算完畢注銷，上述股東參照公司法of a company limited by shares who 第一百五十一條第三款的規(guī)定，直接以清算組成員

hold more than 1% of the company's 為被告、其他股東為第三人向人民法院提起訴訟的，shares solely or jointly for more than 人民法院應(yīng)予受理。

180 days consecutively file a lawsuit with a people's court pursuant to the third paragraph of Article 151 of Company Law on the grounds of the acts committed by the members of the liquidation group mentioned in the preceding paragraph, the people's court shall accept the application.Where the company has completed liquidation and deregistration

formalities, the aforesaid shareholders file a lawsuit directly with the people's court pursuant to the provisions of the third paragraph of Article 151 of Company Law naming the members of the liquidation group as the defendant and other shareholders as a third party, the people's court shall accept the application.第二十四條

解散公司訴訟案件和公司清算案件由公司住所地人民法院管轄。公司住所地是指公司主要辦事機構(gòu)所在地。公司辦事機構(gòu)所在地不明確的，由其注冊地人民法院管轄。

基層人民法院管轄縣、縣級市或者區(qū)的公司登記機關(guān)核準登記公司的解散訴訟案件和公司清算案件；中級人民法院管轄地區(qū)、地級市以上的公司登記機關(guān)核準登記公司的解散訴訟案件和公司清算案件。

Article 24 Lawsuits pertaining to dissolution of a company and

company liquidation cases shall be governed by the people's court at the location of the company.The

location of the company shall refer to the location of the main business office of the company.Where the location of the business office of the company is non-specific, the cases shall be governed by the people's court at the place of registration of the company.Basic people's courts shall have

jurisdiction over lawsuits pertaining 最高人民法院關(guān)于適用《中華人民共和國公司to dissolution of companies 法》若干問題的規(guī)定

（三）（2010年12月6日最高人民法院審判委員會第1504次會議通過根據(jù)2014年2月17日最高人民法院審判委員會第1607次會議《關(guān)于修改關(guān)于適用〈中華人民共和國公司法〉若干問題的規(guī)定的決定》修正)

incorporated by company registration authorities at county, county city or district level and liquidation cases of companies incorporated by company registration authorities at county, county city or district level.Intermediate People's Courts shall 為正確適用《中華人民共和國公司法》，結(jié)合have jurisdiction over lawsuits 審判實踐，就人民法院審理公司設(shè)立、出資、股權(quán)確認等糾紛案件適用法律問題作出如下規(guī)定。

pertaining to dissolution of companies incorporated by company registration authorities at prefecture or prefecture city level or above and liquidation cases of companies incorporated by company registration authorities at prefecture or prefecture city level or above.Provisions of the Supreme People's Court on Several Issues Relating to Application of Company Law of the People's Republic of China(III)(Adopted at the 1504th Session of the Judicial Committee of the People's Republic of China on 6 December 2010 and amended at the 1607th Session of the Judicial Committee of the People's Republic of China on 17 February 2014 pursuant to the Decision of the Supreme People's Court on Amending Provisions on Issues Relating to Application of Company Law of the People's Republic of China.)

For the purpose of proper application of Company Law of the People's

Republic of China, taking into account the trial practices, the following provisions on applicable laws for trial of dispute cases pertaining to incorporation of company, capital contribution, recognition of equity, etc.by people's courts are stipulated.Article 1 Persons who execute the articles of association of a company, make capital contribution or 為設(shè)立公司而簽署公司章程、向公司認購出資

subscribe shares and perform 或者股份并履行公司設(shè)立職責(zé)的人，應(yīng)當(dāng)認定為公company incorporation duties for 司的發(fā)起人，包括有限責(zé)任公司設(shè)立時的股東。

incorporation of the company shall

be deemed as the promoters of the company and shall include shareholders at the time of

incorporation of a limited liability company.第一條

Article 2 Where a promoter enters into a contract in his/her name with an external party for incorporation of 發(fā)起人為設(shè)立公司以自己名義對外簽訂合同，a company, and the counterparty of 合同相對人請求該發(fā)起人承擔(dān)合同責(zé)任的，人民法the contract requests that the

promoter bears contractual liability, 院應(yīng)予支持。

the people's court shall uphold the request.第二條

公司成立后對前款規(guī)定的合同予以確認，或者已經(jīng)實際享有合同權(quán)利或者履行合同義務(wù)，合同相對人請求公司承擔(dān)合同責(zé)任的，人民法院應(yīng)予支持。

Where the company has confirmed the contract stipulated in the preceding paragraph upon incorporation, or has actually enjoyed the contractual rights or performed the contractual obligations, and the counterparty of the contract requests that the

company bears contractual liability, the people's court shall uphold the request.Article 3 Where a promoter enters into a contract in the name of a proposed company with an external 發(fā)起人以設(shè)立中公司名義對外簽訂合同，公司

party, and upon incorporation of the 成立后合同相對人請求公司承擔(dān)合同責(zé)任的，人民company, the counterparty of the

contract requests that the company 法院應(yīng)予支持。

bears contractual liability, the people's court shall uphold the 公司成立后有證據(jù)證明發(fā)起人利用設(shè)立中公

request.第三條

司的名義為自己的利益與相對人簽訂合同，公司以此為由主張不承擔(dān)合同責(zé)任的，人民法院應(yīng)予支持，Upon incorporation of a company, 但相對人為善意的除外。

where there is evidence to prove that a promoter has entered into a contract with the counterparty of the contract in the name of the proposed company for his/her own interests, and the company asserts that it shall not bear contractual liability based on this reason, the People's Court shall support the request, unless the counterparty is well-intentioned.Article 4 Where a company is not

incorporated for some reason, and a creditor requests that all or some of 公司因故未成立，債權(quán)人請求全體或者部分發(fā)

the promoters bear joint and several 起人對設(shè)立公司行為所產(chǎn)生的費用和債務(wù)承擔(dān)連帶liability for settlement of the

expenses and debts incurred for the 清償責(zé)任的，人民法院應(yīng)予支持。

proposed incorporation of the

company, the people's court shall 部分發(fā)起人依照前款規(guī)定承擔(dān)責(zé)任后，請求其

uphold the request.第四條

他發(fā)起人分擔(dān)的，人民法院應(yīng)當(dāng)判令其他發(fā)起人按照約定的責(zé)任承擔(dān)比例分擔(dān)責(zé)任；沒有約定責(zé)任承擔(dān)比例的，按照約定的出資比例分擔(dān)責(zé)任；沒有約

Where some of the promoters who have borne the liability pursuant to 定出資比例的，按照均等份額分擔(dān)責(zé)任。

因部分發(fā)起人的過錯導(dǎo)致公司未成立，其他發(fā)起人主張其承擔(dān)設(shè)立行為所產(chǎn)生的費用和債務(wù)的，人民法院應(yīng)當(dāng)根據(jù)過錯情況，確定過錯一方的責(zé)任范圍。

the provisions of the preceding paragraph request that the other promoters bear the liability, the people's court shall order the other promoters to bear the liability pursuant to the agreed ratio of liability sharing;where there is no agreement on ratio of liability sharing, the other promoters shall bear the liability pursuant to the agreed capital contribution ratio;where there is no agreement on capital contribution ratio, the other promoters shall bear the liability equally.Where a company is not incorporated due to the fault of some of the promoters, and the other promoters assert that such promoters shall bear the expenses and debts incurred for the proposed incorporation of the company, the People's Court shall determine the scope of liability of the parties at fault based on the extent of the fault.Article 5 Where a promoter of a company causes others to suffer damages in his/her performance of 發(fā)起人因履行公司設(shè)立職責(zé)造成他人損害，公

company incorporation duties, and 司成立后受害人請求公司承擔(dān)侵權(quán)賠償責(zé)任的，人upon incorporation of the company, 民法院應(yīng)予支持；公司未成立，受害人請求全體發(fā)the victims request that the company

bears tort compensation liability, the 第五條

People's Court shall support the request;where the company is not incorporated, and the victims request 公司或者無過錯的發(fā)起人承擔(dān)賠償責(zé)任后，可that all the promoters bear

compensation liability jointly and 以向有過錯的發(fā)起人追償。

severally, the People's Court shall uphold the request.起人承擔(dān)連帶賠償責(zé)任的，人民法院應(yīng)予支持。

Upon bearing compensation liability, the company or the promoter(s)who is/are not at fault may seek recourse from the promoter(s)at fault.第六條

股份有限公司的認股人未按期繳納所認股份的股款，經(jīng)公司發(fā)起人催繳后在合理期間內(nèi)仍未繳納，公司發(fā)起人對該股份另行募集的，人民法院應(yīng)當(dāng)認定該募集行為有效。認股人延期繳納股款給公司造成損失，公司請求該認股人承擔(dān)賠償責(zé)任的，人民法院應(yīng)予支持。

Article 6 Where a subscriber of a company limited by shares has not made payment for the subscribed shares within the stipulated period and payment is not made within the reasonable period following chaser by the promoters of the company, and the promoters of the company raise funds separately for such

shares, the People's Court shall rule that the fund raising is valid.Where the deferred payment by a subscriber for the shares causes the company to suffer losses, and the company requests that the subscriber bears compensation liability, the people's court shall uphold the request.Article 7 Where a capital contributory makes capital

contribution using assets for which 出資人以不享有處分權(quán)的財產(chǎn)出資，當(dāng)事人之

he/she has no right of disposal, and 間對于出資行為效力產(chǎn)生爭議的，人民法院可以參there is a dispute between the parties

concerned on the validity of the 照物權(quán)法第一百零六條的規(guī)定予以認定。

capital contribution, the people's court may rule that the capital 以貪污、受賄、侵占、挪用等違法犯罪所得的contribution is valid with reference to 貨幣出資后取得股權(quán)的，對違法犯罪行為予以追究、the provisions of Article 106 of the

Property Law.第七條

處罰時，應(yīng)當(dāng)采取拍賣或者變賣的方式處置其股權(quán)。

Where a capital contributory makes capital contribution in monetary form using illegal income from corruption, bribery, encroachment, misappropriation, etc.to obtain equity, the equity shall be disposed by way of auction or sale at the time of pursuit or punishment for illegal criminal acts.第八條

出資人以劃撥土地使用權(quán)出資，或者以設(shè)定權(quán)利負擔(dān)的土地使用權(quán)出資，公司、其他股東或者公司債權(quán)人主張認定出資人未履行出資義務(wù)的，人民法院應(yīng)當(dāng)責(zé)令當(dāng)事人在指定的合理期間內(nèi)辦理土地變更手續(xù)或者解除權(quán)利負擔(dān)；逾期未辦理或者未解除的，人民法院應(yīng)當(dāng)認定出資人未依法全面履行出資義務(wù)。

Article 8 Where the capital

contributory(ies)make(s)capital contribution by way of allocation of land use rights or make(s)capital contribution using land use rights with encumbrance, and the company, the other shareholders or the

creditors of the company assert(s)that the capital contributory(ies)has/have not performed capital

contribution obligations, the people's court shall order the parties

concerned to complete land title change formalities or remove the encumbrance within a designated reasonable period;where the land title change formalities are not

completed or the encumbrance is not removed within the stipulated period, the people's court shall rule that the capital contributories have not fully performed capital contribution obligations pursuant to the law.Article 9 Where a capital contributory makes capital contribution in the form of 出資人以非貨幣財產(chǎn)出資，未依法評估作價，non-monetary assets which have not 公司、其他股東或者公司債權(quán)人請求認定出資人未been valuated pursuant to the law, 履行出資義務(wù)的，人民法院應(yīng)當(dāng)委托具有合法資格and the company, the other 第九條

shareholders or the creditors of the company request(s)that the court 著低于公司章程所定價額的，人民法院應(yīng)當(dāng)認定出rules that the capital contributory has

not performed capital contribution 資人未依法全面履行出資義務(wù)。

obligations, the people's court shall entrust a legitimate and qualified valuation organisation to evaluate the assets.Where the valuation is

evidently less than the price stated in the company's articles of association, the people's court shall rule that the capital contributory has not fully performed capital contribution obligations pursuant to the law.的評估機構(gòu)對該財產(chǎn)評估作價。評估確定的價額顯第十條

出資人以房屋、土地使用權(quán)或者需要辦理權(quán)屬登記的知識產(chǎn)權(quán)等財產(chǎn)出資，已經(jīng)交付公司使用但未辦理權(quán)屬變更手續(xù)，公司、其他股東或者公司債權(quán)人主張認定出資人未履行出資義務(wù)的，人民法院應(yīng)當(dāng)責(zé)令當(dāng)事人在指定的合理期間內(nèi)辦理權(quán)屬變更手續(xù)；在前述期間內(nèi)辦理了權(quán)屬變更手續(xù)的，人民法院應(yīng)當(dāng)認定其已經(jīng)履行了出資義務(wù)；出資人主張自其實際交付財產(chǎn)給公司使用時享有相應(yīng)股東權(quán)利的，人民法院應(yīng)予支持。

出資人以前款規(guī)定的財產(chǎn)出資，已經(jīng)辦理權(quán)屬變更手續(xù)但未交付給公司使用，公司或者其他股東主張其向公司交付、并在實際交付之前不享有相應(yīng)股東權(quán)利的，人民法院應(yīng)予支持。

Article 10 Where a capital contributory makes capital

contribution in the form of assets such as buildings, land use rights or intellectual property which requires completion of change of ownership registration formalities, and has delivered the assets to the company for use but has not completed the change of ownership registration formalities, and the company, the other shareholders or the creditors of the company assert(s)that the capital contributory has not performed capital contribution obligations, the people's court shall order the parties concerned to complete change of ownership registration formalities within a designated reasonable period;where the change of

ownership registration formalities are completed within the aforesaid period, the People's Court shall rule that the capital contributory has performed capital contribution obligations;where the capital

contributory asserts that it enjoys the corresponding shareholder's rights at the time of actual delivery of assets to the company for use, the people's

court shall uphold the request.Where a capital contributory makes capital contribution in the form of assets stipulated in the preceding paragraph and has completed the change of ownership registration formalities but has not delivered the assets to the company for use, and the company or the other

shareholders assert(s)that the capital contributory shall deliver the assets to the company and that the capital contributory did not enjoy the corresponding shareholder's rights prior to the actual delivery, the people's court shall uphold the request.Article 11 Where a capital

contributory who makes capital

contribution in the form of the equity 出資人以其他公司股權(quán)出資，符合下列條件

of another company satisfies the 的，人民法院應(yīng)當(dāng)認定出資人已履行出資義務(wù)： following criteria, the people's court

shall rule that the capital contributory

（一）出資的股權(quán)由出資人合法持有并依法可has performed capital contribution

obligations: 第十一條 以轉(zhuǎn)讓；

(1)The equity used for capital

（二）出資的股權(quán)無權(quán)利瑕疵或者權(quán)利負擔(dān)；

（三）出資人已履行關(guān)于股權(quán)轉(zhuǎn)讓的法定手續(xù)；

（四）出資的股權(quán)已依法進行了價值評估。

contribution is legitimately held by the capital contributory and can be transferred pursuant to the law;(2)The equity used for capital contribution has no title defect or is 股權(quán)出資不符合前款第（一）、（二）、（三）unencumbered;項的規(guī)定，公司、其他股東或者公司債權(quán)人請求認定出資人未履行出資義務(wù)的，人民法院應(yīng)當(dāng)責(zé)令該出資人在指定的合理期間內(nèi)采取補正措施，以符合上述條件；逾期未補正的，人民法院應(yīng)當(dāng)認定其未依法全面履行出資義務(wù)。

股權(quán)出資不符合本條第一款第（四）項的規(guī)定，公司、其他股東或者公司債權(quán)人請求認定出資人未履行出資義務(wù)的，人民法院應(yīng)當(dāng)按照本規(guī)定第九條的規(guī)定處理。

(3)The capital contributory has performed the statutory formalities for transfer of equity;and(4)The equity used for capital contribution has been valuated pursuant to the law.Where the capital contribution in the form of equity does not satisfy the criteria stipulated in items(1),(2)and(3)of the preceding paragraph, and the company, the other shareholders or the creditors of the company request(s)that the court rules that the capital contributory has not performed capital contribution obligations, the people's court shall order the capital contributory to adopt correction measures within a designated reasonable period so as to satisfy the aforesaid criteria;where correction is not made within the stipulated period, the people's court shall rule that the capital contributory has not fully performed capital contribution obligations pursuant to the law.Where the capital contribution in the

form of equity does not satisfy the criterion stipulated in item(4)of the 1st paragraph of this Article, and the company, the other shareholders or the creditors of the company request(s)that the court rules that the capital contributory has not performed capital contribution obligations, the people's court shall deal with the case pursuant to Article 9 of these Provisions.第十二條

公司成立后，公司、股東或者公司債權(quán)人以相關(guān)股東的行為符合下列情形之一且損害公司權(quán)益為由，請求認定該股東抽逃出資的，人民法院應(yīng)予支持：

（一）制作虛假財務(wù)會計報表虛增利潤進行分配；

（二）通過虛構(gòu)債權(quán)債務(wù)關(guān)系將其出資轉(zhuǎn)出；

（三）利用關(guān)聯(lián)交易將出資轉(zhuǎn)出；

Article 12 Upon incorporation of a company, where the company, the shareholders or the creditors of the company request(s)that the court rules that a shareholder has withdrawn capital contribution，citing that the actions of the relevant shareholders fall under any of the following descriptions and harm the interests of the company, the people's court shall support the request:(1)Prepare false accounting

statements to inflate profits for

distribution;

（四）其他未經(jīng)法定程序?qū)⒊鲑Y抽回的行為。(2)Transfer capital contribution out

through fictitious relationship of debt and creditor's rights;

(3)Transfer capital contribution out making use of affiliated transactions;or

(5)Withdraw capital contribution without authorisation by statutory procedures.Article 13 Where a shareholder has not performed capital contribution obligations or has not fully 股東未履行或者未全面履行出資義務(wù)，公司或第十三條

者其他股東請求其向公司依法全面履行出資義務(wù)的，人民法院應(yīng)予支持。

公司債權(quán)人請求未履行或者未全面履行出資義務(wù)的股東在未出資本息范圍內(nèi)對公司債務(wù)不能清償?shù)牟糠殖袚?dān)補充賠償責(zé)任的，人民法院應(yīng)予支持；未履行或者未全面履行出資義務(wù)的股東已經(jīng)承擔(dān)上述責(zé)任，其他債權(quán)人提出相同請求的，人民法院不予支持。

股東在公司設(shè)立時未履行或者未全面履行出資義務(wù)，依照本條第一款或者第二款提起訴訟的原告，請求公司的發(fā)起人與被告股東承擔(dān)連帶責(zé)任的，人民法院應(yīng)予支持；公司的發(fā)起人承擔(dān)責(zé)任后，可以向被告股東追償。

股東在公司增資時未履行或者未全面履行出資義務(wù)，依照本條第一款或者第二款提起訴訟的原告，請求未盡公司法第一百四十七條第一款規(guī)定的義務(wù)而使出資未繳足的董事、高級管理人員承擔(dān)相應(yīng)責(zé)任的，人民法院應(yīng)予支持；董事、高級管理人員承擔(dān)責(zé)任后，可以向被告股東追償。

performed capital contribution

obligations, and the company or the

other shareholders request(s)that the shareholder fully performs capital contribution obligations to the

company pursuant to the law, the

people's court shall uphold the

request.Where a creditor of a company requests that a shareholder that has not performed capital contribution obligations or has not fully performed capital contribution

obligations bears supplementary

compensation liability for the portion of outstanding debts of the company within the scope of the principal and interest of unpaid capital

contribution, the people's court shall support the request;where the shareholder that has not performed capital contribution obligations or has not fully performed capital contribution obligations has borne the aforesaid liability, and the other creditors make the same request, the people's court shall not uphold the

request.Where a shareholder has not performed capital contribution obligations or has not fully performed capital contribution obligations at the time of

incorporation of a company, and the Plaintiff who files a lawsuit pursuant to the 1st paragraph or the 2nd paragraph of this Article requests that the promoters of the company and the respondent shareholders bear joint and several liability, the people's court shall support the request;the promoters of the company who have borne the liability may seek recourse from the respondent shareholders.Where a shareholder has not performed capital contribution obligations or has not fully performed capital contribution obligations at the time of the company's increase of capital, and the plaintiff who files a lawsuit pursuant to the 1st paragraph or the 2nd paragraph of this Article requests that the directors and senior executives who have not performed

the obligations stipulated in the 1st paragraph of Article 147 of Company Law to ensure that the capital is fully paid-up bear the corresponding liability, the people's court shall support the request;the directors and senior executives who have borne the liability may seek recourse from the respondent shareholders.第十四條

股東抽逃出資，公司或者其他股東請求其向公司返還出資本息、協(xié)助抽逃出資的其他股東、董事、高級管理人員或者實際控制人對此承擔(dān)連帶責(zé)任的，人民法院應(yīng)予支持。

公司債權(quán)人請求抽逃出資的股東在抽逃出資本息范圍內(nèi)對公司債務(wù)不能清償?shù)牟糠殖袚?dān)補充賠償責(zé)任、協(xié)助抽逃出資的其他股東、董事、高級管理人員或者實際控制人對此承擔(dān)連帶責(zé)任的，人民法院應(yīng)予支持；抽逃出資的股東已經(jīng)承擔(dān)上述責(zé)任，其他債權(quán)人提出相同請求的，人民法院不予支持。

Article 14 Where a shareholder has

withdrawn capital contribution, and the company or the other

shareholders request(s)that the

shareholder repays the principal and interest of the capital contribution to the company and that the other

shareholders, the directors, the senior executives or the actual controlling party who assist(s)withdrawal of capital contribution bear(s)joint and several liability for withdrawal of capital contribution, the people's court shall uphold the request.Where a creditor of a company

requests that the shareholder that has withdrawn capital contribution bears supplementary compensation liability for the portion of outstanding debts of the company within the scope of the principal and interest of the withdrawn capital contribution, and that the other shareholders, the directors, the senior executives or the actual controlling party who assist(s)第十五條

出資人以符合法定條件的非貨幣財產(chǎn)出資后，因市場變化或者其他客觀因素導(dǎo)致出資財產(chǎn)貶值，公司、其他股東或者公司債權(quán)人請求該出資人承擔(dān)補足出資責(zé)任的，人民法院不予支持。但是，當(dāng)事人另有約定的除外。

第十六條

股東未履行或者未全面履行出資義務(wù)或者抽逃出資，公司根據(jù)公司章程或者股東會決議對其利潤分配請求權(quán)、新股優(yōu)先認購權(quán)、剩余財產(chǎn)分配請求權(quán)等股東權(quán)利作出相應(yīng)的合理限制，該股東請求認定該限制無效的，人民法院不予支持。

withdrawal of capital contribution bear(s)joint and several liability for withdrawal of capital contribution, the people's court shall support the request;where the shareholder that has withdrawn capital contribution has borne the aforesaid liability, and the other creditors make the same request, the people's court shall not uphold the request.Article 15 Where a capital contributory makes capital contribution in the form of

non-monetary assets which satisfy

the statutory criteria, and the assets used for capital contribution devalue

due to market changes or other

objective factors, and the company，the other shareholders or the creditors of the company request(s)that the capital contributory bears the liability to make up the capital

contribution, the people's court shall not support the request, unless

otherwise agreed between the parties concerned.Article 16 Where a shareholder has not performed capital contribution obligations or has not fully

performed capital contribution

obligations or has withdrawn capital contribution, and the company

stipulates the corresponding reasonable restrictions on

shareholder's rights such as the right to request for profit distribution, the pre-emptive right for subscription to new shares, the right to request for distribution of remaining assets, etc.in accordance with the company's articles of association or the

resolution of shareholders' meeting, and the shareholder requests that the court rules that the restriction is invalid, the people's court shall not uphold the request.第十七條

有限責(zé)任公司的股東未履行出資義務(wù)或者抽逃全部出資，經(jīng)公司催告繳納或者返還，其在合理期間內(nèi)仍未繳納或者返還出資，公司以股東會決議解除該股東的股東資格，該股東請求確認該解除行為無效的，人民法院不予支持。

在前款規(guī)定的情形下，人民法院在判決時應(yīng)當(dāng)釋明，公司應(yīng)當(dāng)及時辦理法定減資程序或者由其他股東或者第三人繳納相應(yīng)的出資。在辦理法定減資程序或者其他股東或者第三人繳納相應(yīng)的出資之前，公司債權(quán)人依照本規(guī)定第十三條或者第十四條請求相關(guān)當(dāng)事人承擔(dān)相應(yīng)責(zé)任的，人民法院應(yīng)予支持。

Article 17 Where a shareholder of a limited liability company has not performed capital contribution obligations or has withdrawn all capital contribution, and has not

made payment or returned the capital contribution within the reasonable period following chaser by the

company, and the company passes a resolution of shareholders' meeting to remove the qualification of the shareholder, and the shareholder requests the court to confirm that the removal of the qualification of the shareholder is invalid, the people's court shall not uphold the request.Under the circumstances stipulated in the preceding paragraph, the People's Court shall clarify in the judgment that the company shall promptly complete the statutory capital reduction procedures or that the other shareholders or a third party shall make payment for the corresponding capital contribution.Prior to completion of the statutory capital reduction procedures or payment for the corresponding capital contribution by the other

shareholders or a third party, where a

creditor of the company requests, pursuant to Article 13 or Article 14 of these Provisions, that the relevant parties concerned bear the corresponding liability, the people's court shall uphold the request.第十八條

有限責(zé)任公司的股東未履行或者未全面履行出資義務(wù)即轉(zhuǎn)讓股權(quán)，受讓人對此知道或者應(yīng)當(dāng)知道，公司請求該股東履行出資義務(wù)、受讓人對此承擔(dān)連帶責(zé)任的，人民法院應(yīng)予支持；公司債權(quán)人依照本規(guī)定第十三條第二款向該股東提起訴訟，同時請求前述受讓人對此承擔(dān)連帶責(zé)任的，人民法院應(yīng)予支持。

受讓人根據(jù)前款規(guī)定承擔(dān)責(zé)任后，向該未履行或者未全面履行出資義務(wù)的股東追償?shù)模嗣穹ㄔ簯?yīng)予支持。但是，當(dāng)事人另有約定的除外。

Article 18 Where a shareholder of a limited liability company has not performed capital contribution obligations or has not fully performed capital contribution obligations, i.e.transfer the equity, and the transferee is aware or should be aware, and the company requests that the shareholder performs capital contribution obligations and the transferee bears joint and several liability thereto, the people's court shall support the request;where a creditor of the company files a lawsuit against the shareholder pursuant to the second paragraph of Article 13 of these Provisions and requests that the aforesaid transferee

bears joint and several liability thereto, the people's court shall uphold the request.Where the transferee who has borne the liability pursuant to the provisions of the preceding paragraph seeks recourse from the shareholder that has not performed capital contribution obligations or has not fully performed capital contribution obligations, the people's court shall uphold the request, unless

otherwise agreed between the parties concerned.第十九條

公司股東未履行或者未全面履行出資義務(wù)或者抽逃出資，公司或者其他股東請求其向公司全面履行出資義務(wù)或者返還出資，被告股東以訴訟時效為由進行抗辯的，人民法院不予支持。

公司債權(quán)人的債權(quán)未過訴訟時效期間，其依照本規(guī)定第十三條第二款、第十四條第二款的規(guī)定請求未履行或者未全面履行出資義務(wù)或者抽逃出資的股東承擔(dān)賠償責(zé)任，被告股東以出資義務(wù)或者返還出資義務(wù)超過訴訟時效期間為由進行抗辯的，人民法院不予支持。

Article 19 Where a shareholder of a company has not performed capital contribution obligations or has not fully performed capital contribution obligations or has withdrawn capital contribution, and the company or the other shareholders request(s)that the shareholder fully performs capital contribution obligations or repays the capital contribution to the company, and the respondent shareholder cites limitation of action in the defence, the people's court shall not uphold the request.Where a creditor of a company whose creditor's rights are within the limitation of action period requests，pursuant to the provisions of the 2nd paragraph of Article 13 and the 2nd paragraph of Article 14 of these Provisions, that the shareholder that has not performed capital contribution obligations or has not fully performed capital contribution obligations or has withdrawn capital contribution bears compensation liability, and the respondent shareholder cites expiry of limitation of action period for the capital contribution obligations or the obligations for returning the capital contribution in the defence, the

people's court shall not uphold the request.Article 20 Where there is a dispute on performance of capital

contribution obligations between the 當(dāng)事人之間對是否已履行出資義務(wù)發(fā)生爭議，parties concerned, and the plaintiff 原告提供對股東履行出資義務(wù)產(chǎn)生合理懷疑證據(jù)provides evidence for reasonable 的，被告股東應(yīng)當(dāng)就其已履行出資義務(wù)承擔(dān)舉證責(zé) doubt over a shareholder's

performance of capital contribution 任。obligations, the respondent

shareholder shall bear the burden of proof that the capital contribution obligations have been performed.第二十條

Article 21 Where a party concerned files a lawsuit with a people's court requesting that the court confirms its 當(dāng)事人向人民法院起訴請求確認其股東資格

shareholder's qualification, the 的，應(yīng)當(dāng)以公司為被告，與案件爭議股權(quán)有利害關(guān) company shall be the respondent, and

the stakeholder(s)interested in the 系的人作為第三人參加訴訟。

disputed equity of the case shall be named as a third party in the lawsuit.第二十一條

Article 22 Where there is a dispute over ownership of equity between the parties concerned, and one of the 當(dāng)事人之間對股權(quán)歸屬發(fā)生爭議，一方請求人

party concerned requests that the 民法院確認其享有股權(quán)的，應(yīng)當(dāng)證明以下事實之一： people's court confirms its

entitlement to the equity, any of the

（一）已經(jīng)依法向公司出資或者認繳出資，且following facts shall be proven: 第二十二條

不違反法律法規(guī)強制性規(guī)定；

(1)The party concerned has made

（二）已經(jīng)受讓或者以其他形式繼受公司股權(quán)，且不違反法律法規(guī)強制性規(guī)定。

capital contribution or payment for

capital contribution to the company pursuant to the law, and has not violated the mandatory provisions of laws and regulations;or

(2)The party concerned has obtained the company's equity by way of 第二十三條 當(dāng)事人依法履行出資義務(wù)或者依法繼受取得股權(quán)后，公司未根據(jù)公司法第三十一條、第三十二條的規(guī)定簽發(fā)出資證明書、記載于股東名冊并辦理公司登記機關(guān)登記，當(dāng)事人請求公司履行上述義務(wù)的，人民法院應(yīng)予支持。

第二十四條

有限責(zé)任公司的實際出資人與名義出資人訂立合同，約定由實際出資人出資并享有投資權(quán)益，以名義出資人為名義股東，實際出資人與名義股東對該合同效力發(fā)生爭議的，如無合同法第五十二條規(guī)定的情形，人民法院應(yīng)當(dāng)認定該合同有效。

前款規(guī)定的實際出資人與名義股東因投資權(quán)益的歸屬發(fā)生爭議，實際出資人以其實際履行了出資義務(wù)為由向名義股東主張權(quán)利的，人民法院應(yīng)予支持。名義股東以公司股東名冊記載、公司登記機關(guān)登記為由否認實際出資人權(quán)利的，人民法院不予支持。

實際出資人未經(jīng)公司其他股東半數(shù)以上同意，請求公司變更股東、簽發(fā)出資證明書、記載于股東

assignment or any other form, and has not violated the mandatory provisions of laws and regulations.Article 23 Where a party concerned has performed capital contribution obligations pursuant to the law or has

obtained equity by way of transfer

pursuant to the law, and the company does not issue a capital contribution

certificate, make entry in the register

of shareholders and complete

registration formalities with the company registration authorities pursuant to the provisions of Article 31 and Article 32 of Company Law, and the party concerned requests that the company performs the aforesaid obligations, the people's court shall uphold the request.Article 24 Where an actual capital contributory of a limited liability company enters into a contract with a nominal capital contributory to agree that the actual capital contributory shall make capital contribution and enjoy investment rights and interests and the nominal shareholder shall be the nominal capital contributory, if there is a dispute between the actual capital contributory and the nominal shareholder over the validity of the contract, in the absence of the circumstances stipulated in Article 52 of Contract Law, the people's court shall rule that the contract is valid.Where there is a dispute over the

ownership of investment rights and interests between the actual capital

名冊、記載于公司章程并辦理公司登記機關(guān)登記的，contributory and the nominal 人民法院不予支持。

shareholder stipulated in the preceding paragraph, and the actual capital contributory asserts the rights against the nominal shareholder, citing that it has actually performed capital contribution obligations, the people's court shall uphold the request.Where the nominal shareholder disaffirms the rights of the actual capital contributory, citing the records in the register of shareholders of the company and registration with the company registration authorities, the people's court shall not uphold the request.Where the actual capital contributory requests, without obtaining the consent of a majority of the other shareholders of the company, that the company changes its shareholders, issues a capital contribution certificate, makes an entry in the register of shareholders, makes an entry in the company's articles of association and completes registration formalities with the company registration authorities, the people's court shall not uphold the request.第二十五條

名義股東將登記于其名下的股權(quán)轉(zhuǎn)讓、質(zhì)押或者以其他方式處分，實際出資人以其對于股權(quán)享有實際權(quán)利為由，請求認定處分股權(quán)行為無效的，人民法院可以參照物權(quán)法第一百零六條的規(guī)定處理。

名義股東處分股權(quán)造成實際出資人損失，實際出資人請求名義股東承擔(dān)賠償責(zé)任的，人民法院應(yīng)予支持。

Article 25 Where a nominal shareholder transfers, pledges or otherwise disposes of the equity registered under its name, and the actual capital contributories request that the court rules that the disposal of equity is invalid, citing that they are actually entitled to the equity, the people's court may deal with the case with reference to the provisions of Article 106 of the Property Law.Where the disposal of equity by a nominal shareholder causes the actual capital contributories to suffer losses, and the actual capital contributories request that the nominal shareholder bears compensation liability, the people's court shall uphold the request.Article 26 Where a creditor of a company cites that a shareholder registered with the company 公司債權(quán)人以登記于公司登記機關(guān)的股東未

registration authorities has not 履行出資義務(wù)為由，請求其對公司債務(wù)不能清償?shù)膒erformed capital contribution 部分在未出資本息范圍內(nèi)承擔(dān)補充賠償責(zé)任，股東obligations and requests that the

shareholder bears supplementary 以其僅為名義股東而非實際出資人為由進行抗辯compensation liability for the portion

of outstanding debts of the company 的，人民法院不予支持。

within the scope of the principal and

interest of unpaid capital 名義股東根據(jù)前款規(guī)定承擔(dān)賠償責(zé)任后，向?qū)?/p>

contribution, and the shareholder 際出資人追償?shù)模嗣穹ㄔ簯?yīng)予支持。cites that it is a nominal shareholder

and not the actual capital

contributory in its defence, the people's court shall not uphold the request.第二十六條

Where a nominal shareholder that

has borne compensation liability pursuant to the provisions of the preceding paragraph seeks recourse from the actual capital contributories, the people's court shall uphold the request.第二十七條

股權(quán)轉(zhuǎn)讓后尚未向公司登記機關(guān)辦理變更登記，原股東將仍登記于其名下的股權(quán)轉(zhuǎn)讓、質(zhì)押或者以其他方式處分，受讓股東以其對于股權(quán)享有實際權(quán)利為由，請求認定處分股權(quán)行為無效的，人民法院可以參照物權(quán)法第一百零六條的規(guī)定處理。

原股東處分股權(quán)造成受讓股東損失，受讓股東請求原股東承擔(dān)賠償責(zé)任、對于未及時辦理變更登記有過錯的董事、高級管理人員或者實際控制人承擔(dān)相應(yīng)責(zé)任的，人民法院應(yīng)予支持；受讓股東對于未及時辦理變更登記也有過錯的，可以適當(dāng)減輕上述董事、高級管理人員或者實際控制人的責(zé)任。

Article 27 Where the original shareholder failed to complete

change registration formalities with the company registration authorities following transfer of equity and transfers, pledges or otherwise disposes of the equity registered under its name, and the new

shareholder requests that the court rules that the disposal of equity is invalid, citing that it is actually entitled to the equity, the people's court may deal with the case with reference to the provisions of Article 106 of Property Law.Where the disposal of equity by the original shareholder causes the new shareholder to suffer losses, and the new shareholder requests that the original shareholder bears compensation liability and the directors, the senior executives or the actual controlling party at fault for failure to promptly complete change registration formalities bear(s)the corresponding liability, the People's Court shall support the request;where the new shareholder is also at

fault for failure to promptly complete change registration formalities, the liability of the aforesaid directors, senior executives or actual controlling party may be mitigated appropriately.第二十八條

冒用他人名義出資并將該他人作為股東在公司登記機關(guān)登記的，冒名登記行為人應(yīng)當(dāng)承擔(dān)相應(yīng)責(zé)任；公司、其他股東或者公司債權(quán)人以未履行出資義務(wù)為由，請求被冒名登記為股東的承擔(dān)補足出資責(zé)任或者對公司債務(wù)不能清償部分的賠償責(zé)任的，人民法院不予支持。

Article 28 Where a person has made capital contribution by impersonating another person and registered such person as a shareholder with the company registration authorities, the impersonator shall bear the

corresponding liability;where the company, the other shareholders or the creditors of the company request(s)that the registered shareholder bears the liability to make up the capital contribution or bears compensation liability for the portion of outstanding debts of the company, citing that it/they has/have not performed capital contribution obligations, the people's court shall not uphold the request.

第二篇：《最高人民法院關(guān)于適用〈中華人民共和國公司法〉若干問題的規(guī)定(一)》（寫寫幫推薦）

最高人民法院關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定(一)

法規(guī)分類 > 法律法規(guī) > 中央法規(guī) > 司法解釋及文件 > 最高人民法院

【法規(guī)名稱】最高人民法院關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定(一)

【頒布部門】最高人民法院 【法規(guī)文號】法釋〔2006〕3號

【頒布日期】2006-04-28 【實施日期】2006-05-09

【是否有效】 有效【效力級別】司法解釋

【批準部門】 【批準日期】

【失效日期】

【全文】 最高人民法院關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定(一)法釋〔2006〕3號

《最高人民法院關(guān)于適用〈中華人民共和國公司法〉若干問題的規(guī)定(一)》已于2006年3月27日由最高人民法院審判委員會第1382次會議通過，現(xiàn)予公布，自2006年5月9日起施行。

二○○六年四月二十八日最高人民法院關(guān)于適用《中華人民共和國公司法》若干問題的規(guī)定(一)

(2006年3月27日最高人民法院審判委員會第1382次會議通過法釋〔2006〕3號)為正確適用2005年10月27日十屆全國人大常委會第十八次會議修訂的《中華人民共和國公司法》，對人民法院在審理相關(guān)的民事糾紛案件中，具體適用公司法的有關(guān)問題規(guī)定如下：

第一條 公司法實施后，人民法院尚未審結(jié)的和新受理的民事案件，其民事行為或事件發(fā)生在公司法實施以前的，適用當(dāng)時的法律法規(guī)和司法解釋。

第二條 因公司法實施前有關(guān)民事行為或者事件發(fā)生糾紛起訴到人民法院的，如當(dāng)時的法律法規(guī)和司法解釋沒有明確規(guī)定時，可參照適用公司法的有關(guān)規(guī)定。

第三條 原告以公司法第二十二條第二款、第七十五條第二款規(guī)定事由，向人民法院提起訴訟時，超過公司法規(guī)定期限的，人民法院不予受理。

第四條 公司法第一百五十二條規(guī)定的180日以上連續(xù)持股期間，應(yīng)為股東向人民法院提起訴訟時，已期滿的持股時間；規(guī)定的合計持有公司百分之一以上股份，是指兩個以上股東持股份額的合計。

第五條 人民法院對公司法實施前已經(jīng)終審的案件依法進行再審時，不適用公司法的規(guī)定。

第六條 本規(guī)定自公布之日起實施。

第三篇：最高人民法院關(guān)于修改《最高人民法院關(guān)于審理專利糾紛案件適用法律問題的若干規(guī)定》的決定

最高人民法院關(guān)于修改《最高人民法院關(guān)于審理專利

糾紛案件適用法律問題的若干規(guī)定》的決定 2013年2月25日最高人民法院審判委員會第1570次會議通過，自2013年4月15日起施

行。法釋〔2013〕9號

根據(jù)最高人民法院審判委員會第1570次會議決定，對《最高人民法院關(guān)于審理專利糾紛案件適用法律問題的若干規(guī)定》作如下修改：

第二條規(guī)定增加一款：“最高人民法院根據(jù)實際情況，可以指定基層人民法院管轄第一審專利糾紛案件。”

第四篇：最高人民法院關(guān)于修改民事案件案由規(guī)定的決定范文

最高人民法院研究室負責(zé)人就發(fā)布《最高人民法院關(guān)于修改<民事案件案由規(guī)定>的決定》答記者問

近日，最高人民法院發(fā)布了《最高人民法院關(guān)于修改<民事案件案由規(guī)定>的決定》（法發(fā)[2011] 7號）（以下簡稱《決定》）。就《決定》發(fā)布的背景和主要內(nèi)容，記者采訪了最高人民法院研究室負責(zé)人。

一、請問制發(fā)《決定》的背景是什么？

答：2008年2月4日，為配合物權(quán)法的實施，我院曾對2001年10月30日制發(fā)的《民事案件案由規(guī)定（試行）》進行了修改，制發(fā)了《民事案件案由規(guī)定》（以下簡稱2008年《民事案件案由規(guī)定》）。《民事案件案由規(guī)定》自2008年4月1日施行以來，在方便當(dāng)事人進行民事訴訟，規(guī)范人民法院民事立案、審判和司法統(tǒng)計工作等方面，發(fā)揮了重要作用。近三年來，隨著農(nóng)村土地承包經(jīng)營糾紛調(diào)解仲裁法、保險法、專利法等法律的施行或修訂，審判實踐中出現(xiàn)了許多新類型民事案件，需要對2008年《民事案件案由規(guī)定》進行補充和完善。特別是侵權(quán)責(zé)任法已自2010年7月1日起施行，迫切需要增補侵權(quán)責(zé)任糾紛案件案由。經(jīng)最高人民法院院領(lǐng)導(dǎo)批準，2010年2月，由最高人民法院研究室牽頭成立了由本院立案一庭、四個民事審判業(yè)務(wù)庭以及審監(jiān)庭參加的研究小組，正式啟動修改工作。在廣泛調(diào)查研究的基礎(chǔ)上，研究小組完成了2008年《民事案件案由規(guī)定》的修改工作，2011年2月18日，最高人民法院制發(fā)《決定》。根據(jù)《決定》，最高人民法院又下發(fā)《最高人民法院關(guān)于印發(fā)修改后的<民事案件案由規(guī)

定>的通知》（法[2011]41號）（以下簡稱《通知》），對各級法院適用修改后的《民事案件案由規(guī)定》提出了具體要求。

二、請談?wù)劇睹袷掳讣赣梢?guī)定》的修改過程。

答：根據(jù)工作方案的安排，2010年2月，最高人民法院研究室下發(fā)《最高人民法院研究室關(guān)于征集<民事案件案由>修改意見的通知》，向全國各高級法院征集有關(guān)2008年《民事案件案由規(guī)定》的修改意見。絕大多數(shù)高級法院召開了所屬轄區(qū)內(nèi)各級法院參加的座談會，及時上報了應(yīng)當(dāng)修改、刪除、增加的具體案由，總數(shù)達900余個。對于各高級法院上報的具體案由，研究小組在進行整理、篩選和分類的基礎(chǔ)上，起草了《民事案件案由規(guī)定（征求意見稿）》、《最高人民法院關(guān)于印發(fā)<民事案件案由規(guī)定>的通知（征求意見稿）》。

根據(jù)工作方案的安排，研究小組分別在福州和重慶召開了“全國部分法院民事案件案由修改工作座談會”。部分高級法院、中級法院和基層法院從事民事立案、審判和司法統(tǒng)計工作的法官參加了座談，提出了具體的修改意見建議。考慮到“海事海商糾紛”案由的特殊性，研究室與民四庭專門在青島海事法院召開座談會，就“海事海商糾紛”案由聽取全國海事法院代表的意見建議。來自天津、廣州、大連、武漢、寧波、廈門、北海、海口、青島等九家海事法院的代表參加了座談會。2010年6月24日，研究小組還召開了由最高人民法院特約監(jiān)督員和律師參加的座談會。每次座談會之后，研究小組均及時認真研究、消化會議代表的意見，多次修改征求意見稿，形成了《民事案件案由規(guī)定（送審稿）》、《最高人民法院關(guān)于印發(fā)<民事案件案由規(guī)定>的通知（送審稿）》。2010年11月29日，最高人民法院審判委員會討論通過兩個送審稿。

修改過程中，研究小組對兩個送審稿反復(fù)研究和修改，先后八易其稿。可以說，此次民事案件案由的修改，集中了最高人民法院的集體智慧，凝聚了地方各級法院的辛勤探索，是全國廣大法官心血和勞動的結(jié)晶。

三、請問此次修改遵循了哪些原則？

答：經(jīng)廣泛征求意見，我們確定此次民事案件案由修改工作應(yīng)當(dāng)遵循的原則為：

一是合法原則。要確保所制定的具體案由具有實體法和程序法依據(jù)，還要符合民事訴訟法關(guān)于民事案件受案范圍的有關(guān)規(guī)定。

二是實用原則。案由要簡潔明了，便于使用，案由的制定要體現(xiàn)一定的科學(xué)性，但更要注重實用性和適度地靈活性。通過四級案由體系的設(shè)置，為方便當(dāng)事人訴訟服務(wù)，為立案和審判實踐服務(wù)，為司法統(tǒng)計服務(wù)，為創(chuàng)新和加強民事審判管理服務(wù)。

三是穩(wěn)定性原則。從保證案由體系的適度穩(wěn)定性出發(fā)，盡量對案由體系、結(jié)構(gòu)不做大的調(diào)整。

四、請介紹此次案由修改的主要內(nèi)容。

答：為適應(yīng)侵權(quán)責(zé)任法施行后審判實踐的需要，我們將侵權(quán)糾紛案由提升為第一級案由。按照侵權(quán)責(zé)任法的相關(guān)規(guī)定，在其項下增補相關(guān)的侵權(quán)責(zé)任糾紛第三級和第四級案由。首先，按照侵權(quán)責(zé)任法相關(guān)規(guī)定，列出了該法新規(guī)定的各種具體侵權(quán)責(zé)任糾紛案由。其次，協(xié)調(diào)好

侵權(quán)糾紛案由與其他第一級案由之間的關(guān)系。根據(jù)侵權(quán)責(zé)任法相關(guān)規(guī)定，侵權(quán)責(zé)任法的保護對象為民事權(quán)益，包括生命權(quán)、健康權(quán)、姓名權(quán)、名譽權(quán)、榮譽權(quán)、肖像權(quán)、隱私權(quán)、婚姻自主權(quán)、監(jiān)護權(quán)、所有權(quán)、用益物權(quán)、擔(dān)保物權(quán)、著作權(quán)、專利權(quán)、商標專用權(quán)、發(fā)現(xiàn)權(quán)、股權(quán)、繼承權(quán)等人身、財產(chǎn)權(quán)益。這些民事權(quán)益，分別包含在人格權(quán)、婚姻家庭繼承權(quán)、物權(quán)、知識產(chǎn)權(quán)等民商事權(quán)益之中，而這些民事權(quán)益糾紛往往既包括權(quán)屬確認糾紛也包括侵權(quán)糾紛，這就為科學(xué)合理編排民事案件案由增加了難度。為了保持整個案由體系的完整性和穩(wěn)定性，盡可能避免重復(fù)交叉，此次修改將這些民事權(quán)益侵權(quán)糾紛案由仍舊保留在各第一級案由之中，只是將侵權(quán)責(zé)任法規(guī)定的有關(guān)案由列在“侵權(quán)責(zé)任糾紛”案由項下，并將一些實踐中常見的、其他第一級案由不便列出的侵權(quán)責(zé)任糾紛案由也列在第一級案由“侵權(quán)責(zé)任糾紛”項下，并從“兜底”考慮，列在其他八個民事權(quán)益糾紛類型之后，作為第九部分。

根據(jù)審判實踐的需要，此次修改還增加部分其他第二級案由、第三級案由和四級案由。此次共修改第一級案由5個，修改第二級案由20個，修改第三級案由113個，修改第四級案由154個。修改后的《民事案件案由規(guī)定》共有第一級案由10個，第二級案由42個，第三級案由424個，第四級案由367個。

五、修改后的《民事案件案由規(guī)定》在適用過程中應(yīng)當(dāng)注意哪些問題？ 答：針對修改后的《民事案件案由規(guī)定》在適用中可能出現(xiàn)的問題，修改后的《通知》進一步作了明確規(guī)范。

一是明確了第九部分“侵權(quán)責(zé)任糾紛”項下案由與“人格權(quán)糾紛”、“物權(quán)糾紛”、“知識產(chǎn)權(quán)與競爭糾紛”等其他部分項下案由的協(xié)調(diào)問題。在確定侵權(quán)責(zé)任糾紛具體案由時，應(yīng)當(dāng)先適用第九部分“侵權(quán)責(zé)任糾紛”項下根據(jù)侵權(quán)責(zé)任法相關(guān)規(guī)定列出的具體案由。沒有相應(yīng)案由的，再適用“人格權(quán)糾紛”、“物權(quán)糾紛”、“知識產(chǎn)權(quán)與競爭糾紛” 等其他部分項下的案由。如機動車交通事故可能造成人身損害和財產(chǎn)損害，確定案由時，應(yīng)當(dāng)適用第九部分“侵權(quán)責(zé)任糾紛”項下“機動車交通事故責(zé)任糾紛”案由，而不應(yīng)適用第一部分“人格權(quán)糾紛”項下的“生命權(quán)、健康權(quán)、身體權(quán)糾紛”案由，也不應(yīng)適用第三部分“物權(quán)糾紛”項下的“財產(chǎn)損害賠償糾紛”案由。

二是明確了民事案件案由的性質(zhì)與功能。各級人民法院不得將《民事案件案由規(guī)定》等同于《中華人民共和國民事訴訟法》第一百零八條規(guī)定的受理條件，不得以當(dāng)事人的訴請在《民事案件案由規(guī)定》中沒有相應(yīng)案由可以適用為由，裁定不予受理或者駁回起訴，影響當(dāng)事人行使訴權(quán)。

三是明確了案由變更的問題。當(dāng)事人起訴的法律關(guān)系與實際訴爭的法律關(guān)系不一致的，人民法院結(jié)案時應(yīng)當(dāng)根據(jù)法庭查明的當(dāng)事人之間實際存在的法律關(guān)系的性質(zhì)，相應(yīng)變更案件的案由。

四是進一步規(guī)范了部分案由的適用問題。對于那些名稱中帶有頓號（即“、”）的部分案由，適用時應(yīng)當(dāng)根據(jù)具體案情，確定相應(yīng)的案由，不應(yīng)直接將該案由全部引用。如“生命權(quán)、健康權(quán)、身體權(quán)糾紛”案由，應(yīng)根據(jù)侵害的具體人格權(quán)益來確定相應(yīng)的案由；如“海上、通海

水域貨物運輸合同糾紛”案由，應(yīng)當(dāng)根據(jù)糾紛發(fā)生的具體水域來確定相應(yīng)的案由；如“擅自使用知名商品特有名稱、包裝、裝潢糾紛”案由，應(yīng)當(dāng)根據(jù)具體侵害對象來確定相應(yīng)的案由。

第五篇：最高人民法院關(guān)于適用企業(yè)破產(chǎn)法問題的規(guī)定(一)

最高人民法院關(guān)于適用《中華人民共和國企業(yè)破

產(chǎn)法》若干問題的規(guī)定

（一）（2011年8月29日最高人民法院審判委員會第1527次會議通過）

為正確適用《中華人民共和國企業(yè)破產(chǎn)法》，結(jié)合審判實踐，就人民法院依法受理企業(yè)破產(chǎn)案件適用法律問題作出如下規(guī)定。

第一條債務(wù)人不能清償?shù)狡趥鶆?wù)并且具有下列情形之一的，人民法院應(yīng)當(dāng)認定其具備破產(chǎn)原因：

（一）資產(chǎn)不足以清償全部債務(wù)；

（二）明顯缺乏清償能力。相關(guān)當(dāng)事人以對債務(wù)人的債務(wù)負有連帶責(zé)任的人未喪失清償能力為由，主張債務(wù)人不具備破產(chǎn)原因的，人民法院應(yīng)不予支持。第二條下列情形同時存在的，人民法院應(yīng)當(dāng)認定債務(wù)人不能清償?shù)狡趥鶆?wù)：

（一）債權(quán)債務(wù)關(guān)系依法成立；

（二）債務(wù)履行期限已經(jīng)屆滿；

（三）債務(wù)人未完全清償債務(wù)。

第三條債務(wù)人的資產(chǎn)負債表，或者審計報告、資產(chǎn)評估報告等顯示其全部資產(chǎn)不足以償付全部負債的，人民法院應(yīng)當(dāng)認定債務(wù)人資產(chǎn)不足以清償全部債務(wù)，但有相反證據(jù)足以證明債務(wù)人資產(chǎn)能夠償付全部負債的除外。

第四條債務(wù)人賬面資產(chǎn)雖大于負債，但存在下列情形之一的，人民法院應(yīng)當(dāng)認定其明顯缺乏清償能力：

（一）因資金嚴重不足或者財產(chǎn)不能變現(xiàn)等原因，無法清償債務(wù)；

（二）法定代表人下落不明且無其他人員負責(zé)管理財產(chǎn),無法清償債務(wù)；

（三）經(jīng)人民法院強制執(zhí)行,無法清償債務(wù)；

（四）長期虧損且經(jīng)營扭虧困難,無法清償債務(wù);

（五）導(dǎo)致債務(wù)人喪失清償能力的其他情形。第五條企業(yè)法人已解散但未清算或者未在合理期限內(nèi)清算完畢，債權(quán)人申請債務(wù)人破產(chǎn)清算的，除債務(wù)人在法定異議期限內(nèi)舉證證明其未出現(xiàn)破產(chǎn)原因外，人民法院應(yīng)當(dāng)受理。

第六條債權(quán)人申請債務(wù)人破產(chǎn)的，應(yīng)當(dāng)提交債務(wù)人不能清償?shù)狡趥鶆?wù)的有關(guān)證據(jù)。債務(wù)人對債權(quán)人的申請未在法定期限內(nèi)向人民法院提出異議，或者異議不成立的，人民法院應(yīng)當(dāng)依法裁定受理破產(chǎn)申請。受理破產(chǎn)申請后，人民法院應(yīng)當(dāng)責(zé)令債務(wù)人依法提交其財產(chǎn)狀況說明、債務(wù)清冊、債權(quán)清冊、財務(wù)會計報告等有關(guān)材料，債務(wù)人拒不提交的，人民法院可以對債務(wù)人的直接責(zé)任人員采取罰款等強制措施。

第七條人民法院收到破產(chǎn)申請時，應(yīng)當(dāng)向申請人出具收到申請及所附證據(jù)的書面憑證。人民法院收到破產(chǎn)申請后應(yīng)當(dāng)及時對申請人的主體資格、債務(wù)人的主體資格和破產(chǎn)原因，以及有關(guān)材料和證據(jù)等進行審查，并依據(jù)企業(yè)破產(chǎn)法第十條的規(guī)定作出是否受理的裁定。人民法院認為申請

人應(yīng)當(dāng)補充、補正相關(guān)材料的，應(yīng)當(dāng)自收到破產(chǎn)

申請之日起五日內(nèi)告知申請人。當(dāng)事人補充、補正相關(guān)材料的期間不計入企業(yè)破產(chǎn)法第十條規(guī)定的期限。

第八條破產(chǎn)案件的訴訟費用，應(yīng)根據(jù)企業(yè)破產(chǎn)法第四十三條的規(guī)定，從債務(wù)人財產(chǎn)中撥付。相關(guān)當(dāng)事人以申請人未預(yù)先交納訴訟費用為由，對破產(chǎn)申請?zhí)岢霎愖h的，人民法院不予支持。第九條申請人向人民法院提出破產(chǎn)申請，人民法院未接收其申請,或者未按本規(guī)定第七條執(zhí)行的，申請人可以向上一級人民法院提出破產(chǎn)申請。上一級人民法院接到破產(chǎn)申請后，應(yīng)當(dāng)責(zé)令下級法院依法審查并及時作出是否受理的裁定；下級法院仍不作出是否受理裁定的，上一級人民法院可以徑行作出裁定。上一級人民法院裁定受理破產(chǎn)申請的，可以同時指令下級人民法院審理該案件。