摘要
2013年第十二届全国人大常委会第六次会议对《中华人民共和国公司法》(以下简称2013年《公司法》)做了修改。该法修改以后,尽管商事交易资本不实行为在数量上有所降低、行为样态有所改变,但在商事交易过程中,仍存在大量资本不实行为。对于资本不实行为,公司法手段和行政法手段均不能有效地予以规制。资本信用作为公司整体信用的重要组成部分,其地位并未消失,且资本不实行为仍然具有严重的社会危害性。对于资本不实行为的刑法规制,虚报注册资本罪侧重保护行政审查的立法模式不够合理,应予以废除,并将未完全交付货币、实物的行为类型纳入虚假出资罪进行处理;虚假出资罪的拒不缴纳行为,在定罪前应经过行政催缴程序,以促进立法目的的实现;公司成立后,股东投入的股本仍具有资本属性,抽逃出资罪的立法规定和罪名表述应予以维持。
After the Sixth Session of the NPC Standing Committee in 2013 revised the “Company Law of the People’s Republic of China”(hereinafter referred to as the “Company Law” of 2013),though the number of false capital cases was lower,its behavior pattern changed,there is still a large amount of false capital behaviors in commercial transactions,and neither the means of Company Law nor administrative law can effectively suppress them.Capital credit,an important part of the overall credit of the company,still plays its role till now,so any false capital behavior still harms the society severely.Regarding the criminal law regulation of false capital,the legislative mode of the crime of falsely reporting registered capital that focuses on protection of administrative review is not reasonable enough and should be abolished,and in addition,failure to full delivery of currency or entities should be included in the crime of false capital contribution;targeting the refusal to payment in false capital contribution,the administrative procedures of press for payment should be conducted before conviction,so as to achieve the legislative purpose;and after the establishment of the company,the share capital invested by the shareholders still has the property of capital,thus the legislative provisions and the description of the crime of withdrawing capital contribution should be maintained.
作者
李振民
LI Zhenmin(School of Law,University of Chinese Academy of Social Sciences,Beijing,China,102488)
出处
《贵州大学学报（社会科学版）》
2022年第3期53-61,共9页
Journal of Guizhou University(Social Sciences)
基金
2019年国家社科基金重点项目“刑法的立体分析与关系刑法学研究”(19AFX007)。
关键词
资本信用
资产信用
虚假出资
capital credit
asset credit
false capital
