认缴制下出资未届期股权转让后的责任承担  

The Liability for Unexpired Equity Transfer under the Subscription System

作　　者：张平华[1] 杨颖 Zhang Pinghua;Yang Ying(School of Law,Shandong University,QingDao Shandong 266200)

机构地区：[1]山东大学法学院,山东青岛266200

出　　处：《安徽商贸职业技术学院学报》2022年第4期40-44,共5页Journal of Anhui Business College

摘　　要：资本认缴制下,股东转让的出资未届期股权享有期限利益,此情形非为“瑕疵股权转让”所涵摄,游离于现行立法之外。正在审议的我国《公司法(修订草案)》第87条明确了股东的通知义务以及公司相应的审查同意权,第89条第1款明确规定出资未届期股权转让后出资责任归属于受让人,折射出了参照适用我国《民法典》第551条债务转移规则的立法倾向。基于商事外观主义原则,股权转让协议的效力不影响受让人补足出资责任的承担,但在原股东与受让人恶意串通以逃避债务导致公司利益受损时,可适用侵权法,原股东与受让人承担连带损害赔偿责任。Under the subscription system,shareholders enjoy the period benefits when transferring the unexpired equity,which is not contained by the"defective equity transfer",thus the situation is outside any legal framework.Article 87 of the company law(Amendment Draft)defines the notification obligation of shareholders and the corresponding right of review and consent of the company.Paragraph 1 of Article 89 clearly stipulates that the capital contribution obligation after the transfer of the unexpired equity belongs to the transferee,which shows the legislative tendency of referring to the application of article 551 debt transfer rules of the civil code.Based on the principle of Commercial Recatching,the effectiveness of the equity transfer agreement does not affect the transferee’s responsibility to make up the capital contribution.However,when the original shareholder and the transferee maliciously collude to avoid debts and cause damage to the interests of the company,the tort law can be applied,and the original shareholder and the transferee shall be jointly liable for damages.

关 键 词：认缴制 股权转让 出资责任 债务转移 

分 类 号：D922.291.91[政治法律—经济法学]