最高人民法院关于适用《中华人民共和国公司法》若干问题的规定（三）Provisions of the Supreme People's Court on Certain Issues Concerning the Application of the "Company Law of the People’s Republic of China" (Ⅲ)
颁布机关：最高人民法院
Promulgating Institution: Supreme People's Court
文号：法释[2011]3号
Document Number: Fa Shi [2011] No. 3
颁布时间: Promulgating Date: 01/27/2011 01/27/2011
实施时间: Effective Date: 02/16/2011 02/16/2011
效力状态: Validity Status:
有效
Valid
（2010年12月6日最高人民法院审判委员会第1504次会议通过）
(Adopted at the 1504th meeting of the Judicial Committee of the Supreme People's Court on
December 6, 2010)
为正确适用《中华人民共和国公司法》，结合审判实践，就人民法院审理公司设立、出资、股权确认等纠纷案件适用法律问题作出如下规定。
In order to correctly apply the Company Law of the People's Republic of China, by taking into consideration the judicial practice, we hereby make the following provisions on the application of law by people's courts in trial of cas involving disputes over the establishment, capital contribution, equity affirmation, etc., of companies.
第一条为设立公司而签署公司章程、向公司认购出资或者股份并履行公司设立职责的人，应当认定为公司的发起人，包括有限责任公司设立时的股东。
Article 1 A person who, for the purpo of tting up a company, signs the articles of association, contributes capital to or subscribe the shares of the company, and performs the duties relating to incorporation, shall be recognized as the promoter of the company. Promoters shall include sharehol
ders of a limited liability company at the time of its incorporation.
第二条发起人为设立公司以自己名义对外签订合同，合同相对人请求该发起人承担合同责任的，人民法院应予支持。
公司成立后对前款规定的合同予以确认，或者已经实际享有合同权利或者履行合同义务，合同相对人请求公司承担合同责任的，人民法院应予支持。
Article 2 Where a promoter, for the purpo of tting up a company, signs in his/her own name a contract with an external party, and the external party requests the promoter to bear the contractual liabilities, the people's court shall uphold such a request.
Where a company recognizes the contract specified in the preceding Paragraph after incorporation, or has actually enjoyed the contractual rights or performed the contractual obligations, and the external party requests the company to bear the contractual liabilities, the people's court shall uphold such a request.
第三条发起人以设立中公司名义对外签订合同，公司成立后合同相对人请求公司承担合同责任的，人民法院应予支持。
公司成立后有证据证明发起人利用设立中公司的名义为自己的利益与相对人签订合同，公司以此为
由主张不承担合同责任的，人民法院应予支持，但相对人为善意的除外。
Article 3 Where a promoter signs a contract with an external party in the name of the company pending incorporation, the people's court shall uphold the claim made, after the establishment of the company, by the external party requiring the company to bear the contractual liabilities.
Where after incorporation, the company requests to be exempted from the said contractual liabilities on the ground that there is evidence proving its promoter has signed the contract with the counterpart for his/her own interests by using the name of the company then in the incorporation process, the people's court shall uphold the claim, unless the counterpart is a bona fide party.
第四条公司因故未成立，债权人请求全体或者部分发起人对设立公司行为所产生的费用和债务承担连带清偿责任的，人民法院应予支持。
部分发起人依照前款规定承担责任后，请求其他发起人分担的，人民法院应当判令其他发起人按照约定的责任承担比例分担责任；没有约定责任承担比例的，按照约定的出资比例分担责任；没有约定出资比例的，按照均等份额分担责任。
因部分发起人的过错导致公司未成立，其他发起人主张其承担设立行为所产生的费用和债务的，人民法院应当根据过错情况，确定过错一方的责任范围。
Article 4 In the event of the non-incorporation of a company for any reason, the people's court shall uphold the claim made by a creditor of the company that all or certain promoters shall be verally and jointly liable for paying off the expens and debts incurred in the incorporation process.
Where a certain promoter, after having assumed his/her liabilities in accordance with the preceding Paragraph, requests the other promoters to share the expens and debts, the people's court shall order the other promoters to assume the liabilities according to the agreed proportion. Where no such agreement is available, the people's court shall order the other promoters to bear the liabilities in accordance with the agreed capital contribution ratio, or to bear the liabilities equally in the abnce of such a ratio.
In the event that the fault on the part of a certain promoter results in the non-incorporation of the company, and that the other promoters request the promoter at fault to bear the liability for the expens and debts arising out of the incorporation process, the people's court shall determine the scope of liabilities of the promoter at fault according to the graveness of his/her fault.
第五条发起人因履行公司设立职责造成他人损害，公司成立后受害人请求公司承担侵权赔偿责任的，人民法院应予支持；公司未成立，受害人请求全体发起人承担连带赔偿责任的，人民法院应予支持。
公司或者无过错的发起人承担赔偿责任后，可以向有过错的发起人追偿。
Article 5 Where a promoter, for the purpo of performing the duties relating to company establishment, damages the interests of another party, the people's court shall uphold the claim made, after company establishment, by the infringed party requesting the company to bear the liability for compensation. In the event that the company is not t up, the people's court shall uphold the claim made by the infringed party requesting all the promoters to bear joint and veral liability for compensation.
After bearing the liabilities for compensation, the company or the promoter that is not at fault may institute recour against the promoter at fault.
第六条股份有限公司的认股人未按期缴纳所认股份的股款，经公司发起人催缴后在合理期间内仍未缴纳，公司发起人对该股份另行募集的，人民法院应当认定该募集行为有效。认股人延期缴纳股款给公司造成损失，公司请求该认股人承担赔偿责任的，人民法院应予支持。
Article 6 Where a subscriber to a joint stock company fails to pay for the shares subscribed as scheduled, and still fails to make the payment within a reasonable period after being urged by the promoter of the company, as a result of which the promoter calls for another round of subscription to the shares in question, the people's court shall determine the new subscription as valid, and uphold the claim made by the company requesting the subscriber who fails to pay on time to bear the liability for compensating the loss, if any, suffered by the company due to the delayed payment.
第七条出资人以不享有处分权的财产出资，当事人之间对于出资行为效力产生争议的，人民法院可以参照物权法第一百零六条的规定予以认定。
以贪污、受贿、侵占、挪用等违法犯罪所得的货币出资后取得股权的，对违法犯罪行为予以追究、处
罚时，应当采取拍卖或者变卖的方式处置其股权。
Article 7 Where an investor makes capital contribution with the ast of which he/she is not entitled to dispo, leading the parties concerned to dispute over the validity of the capital contribution, the people's court may determine such validity with reference to Article 106 of the Property Law.
Where an investor acquires equities for the capital contribution made with the money obtained from
criminal offens such as corruption, accepting bribes, embezzlement or misappropriation, the equities shall be dispod of by auction or sale when the investor is being investigated and punished for his/her criminal offens.
第八条出资人以划拨土地使用权出资，或者以设定权利负担的土地使用权出资，公司、其他股东或者公司债权人主张认定出资人未履行出资义务的，人民法院应当责令当事人在指定的合理期间内办理土地变更手续或者解除权利负担；逾期未办理或者未解除的，人民法院应当认定出资人未依法全面履行出资义务。
Article 8 Where an investor makes capital contribution with the right to u allocated land or the right to u land with encumbrance, and the company, other shareholders or a creditor of the company makes a claim requesting the people's court to determine that the investor has not fulfilled the capital contribution obligation, the people's court shall order the investor to complete the formalities for land changes or relieve the land from the encumbrance within a reasonable period specified. If the investor fails to complete such formalities or relieve the land from encumbrance within the prescribe time period, the people's court shall determine that the investor has failed to fully fulfill his/her capital contribution obligation pursuant to the law.
第九条出资人以非货币财产出资，未依法评估作价，公司、其他股东或者公司债权人请求认定出资人未履行出资义务的，人民法院应当委托具有合法资格的评估机构对该财产评估作价。评估确定的价额显著低于公司章程所定价额的，人民法院应当认定出资人未依法全面履行出资义务。
Article 9 Where an investor makes capital contribution with non-monetary asts that have not been lawfully valued and priced, and the company, other shareholders or a creditor of the company makes a claim requesting the people's court to determine that the investor has not fulfilled the capital contribution obligation, the people's court shall entrust a lawfully qualified valuation agency to value and price the ast, and shall determine that the investor has failed to fully fulfill his/her capital contribution obligation pursuant to the law if the amount determined after valuation is significantly lower than the amount specified in the articles of association of the company.
第十条出资人以房屋、土地使用权或者需要办理权属登记的知识产权等财产出资，已经交付公司使用但未办理权属变更手续，公司、其他股东或者公司债权人主张认定出资人未履行出资义务的，人民法院应当责令当事人在指定的合理期间内办理权属变更手续；在前述期间内办理了权属变更手续的，人民法院应当认定其已经履行了出资义务；出资人主张自其实际交付财产给公司使用时享有相应股东权利的，人民法院应予支持。
出资人以前款规定的财产出资，已经办理权属变更手续但未交付给公司使用，公司或者其他股东主张其向公司交付、并在实际交付之前不享有相应股东权利的，人民法院应予支持。
Article 10 Where an investor makes capital contribution with housing, the land-u right or the intellectual property right for which registration of ownership is required, and has delivered them to the company for u without completing the procedures for change of ownership, and the company, other shareholders or a creditor of the company makes a claim requesting the people's court to determine that the investor has not fulfilled the capital contribution obligation, the people's court shall order the investor to complete the formalities for change of ownership within a reasonable period specified. If the investor completes such formalities within the aforesaid time period, the people's court shall determine that the investor has fulfilled his/her capital contribution obligation, and shall uphold the claim made by the investor that he/she is entitled to the corresponding shareholders' rights as of the time when he/she actually delivered the asts to the company for u.
Where an investor making capital contribution with an ast referred to in the preceding Paragraph has handled the formalities for change of ownership but failed to deliver the ast to the company for u, the people's court shall uphold the claim made by the company or other shareholders that the investor shall deliver the asts to the company, and that the investor is not entitled to the correspon
ding shareholders' rights prior to the actual delivery.
第十一条出资人以其他公司股权出资，符合下列条件的，人民法院应当认定出资人已履行出资义务:
(一)出资的股权由出资人合法持有并依法可以转让;
(二)出资的股权无权利瑕疵或者权利负担;
(三)出资人已履行关于股权转让的法定手续;
(四)出资的股权已依法进行了价值评估。
股权出资不符合前款第(一)、(二)、(三)项的规定，公司、其他股东或者公司债权人请求认定出资人未履行出资义务的，人民法院应当责令该出资人在指定的合理期间内采取补正措施，以符合上述条件；逾期未补正的，人民法院应当认定其未依法全面履行出资义务。
股权出资不符合本条第一款第(四)项的规定，公司、其他股东或者公司债权人请求认定出资人未履行出资义务的，人民法院应当按照本规定第九条的规定处理。
Article 11 Where an investor makes capital contribution with the equities of another company, the p
eople's court shall determine that the investor has fulfilled his/her capital contribution obligation as long as the following conditions are satisfied:
(1) The equities contributed are lawfully held by the investor and are transferable pursuant to the law;
(2) The equities contributed are free from defects and encumbrances;
(3) The investor has completed the statutory procedures for equity transfer; and
(4) The equities contributed have been valued pursuant to the law.
Where the company, other shareholders or a creditor of the company makes a claim requesting the people's court to determine that the investor has not fulfilled the capital contribution obligation on the ground that Items (1), (2) or (3) of the preceding Paragraph is not complied with, the people's court shall order the investor to take corrective measures within a reasonable time period specified so as to satisfy the above conditions. If the investor fails to make corrections within the prescribed time period, the people's court shall determine that the investor has failed to fully fulfill his/her contribution obligation pursuant to the law.
Where the company, other shareholders or a creditor of the company makes a claim requesting the people's court to determine that the investor has not fulfilled the capital contribution obligation on the ground that Item (4) of Paragraph 1 of this Article is not complied with, the people's court shall handle the ca in accordance with Article 9 herein.
第十二条公司成立后，公司、股东或者公司债权人以相关股东的行为符合下列情形之一且损害公司权益为由，请求认定该股东抽逃出资的，人民法院应予支持:
(一)将出资款项转入公司账户验资后又转出;
(二)通过虚构债权债务关系将其出资转出;
(三)制作虚假财务会计报表虚增利润进行分配;
(四)利用关联交易将出资转出;
(五)其他未经法定程序将出资抽回的行为。
Article 12 Where, after a company is incorporated, the company, a shareholder or a creditor of the company requests the people's court to determine that the shareholder concerned has withdrawn his/
her capital contribution on the ground that the acts of the shareholder fall under any of the following circumstances and are detrimental to the interests of the company, the people's court shall uphold the claim:
(1) Where the shareholder first transfers the monetary contribution to the company's account for capital verification purpo, and then takes the contribution out;
(2) Where the shareholder transfers out his/her contribution by fabricating the creditor-debtor relationship;
(3) Where the shareholder distributes profits by making fal financial and accounting statements to inflate profits;
(4) Where the shareholder transfers out his/her contribution by taking advantage of associated transactions; or
(5) Where the shareholder withdraws his/her contribution by any other means without going through statutory procedures.
第十三条股东未履行或者未全面履行出资义务，公司或者其他股东请求其向公司依法全面履行出
资义务的，人民法院应予支持。
公司债权人请求未履行或者未全面履行出资义务的股东在未出资本息范围内对公司债务不能清偿的部分承担补充赔偿责任的，人民法院应予支持；未履行或者未全面履行出资义务的股东已经承担上述责任，其他债权人提出相同请求的，人民法院不予支持。
股东在公司设立时未履行或者未全面履行出资义务，依照本条第一款或者第二款提起诉讼的原告，请求公司的发起人与被告股东承担连带责任的，人民法院应予支持；公司的发起人承担责任后，可以向被告股东追偿。
股东在公司增资时未履行或者未全面履行出资义务，依照本条第一款或者第二款提起诉讼的原告，请求未尽公司法第一百四十八条第一款规定的义务而使出资未缴足的董事、高级管理人员承担相应责任的，人民法院应予支持；董事、高级管理人员承担责任后，可以向被告股东追偿。
Article 13 Where a shareholder fails to perform or fully perform his/her capital contribution obligation, the people's court shall uphold the claim made by the company or other shareholders requiring the shareholder to fully perform his/her capital contribution obligation towards the company as required by law.
The people's court shall uphold the claim made by a creditor of the company requiring the shareholder who has not fulfilled or fully fulfilled his/her capital contribution obligation to bear additional liabilities, to the extent of the principal and interest not contributed by him/her, for compensating the debts of the company that are unable to be repaid. The people's court shall not uphold the same claim made by other creditors if the said shareholder has assumed the aforesaid compensation liability.
In the event that a shareholder fails to fulfill or fully fulfill his/her capital contribution obligation in the incorporation process of the company, as a result of which a plaintiff who brings a lawsuit in accordance with Paragraphs 1 or 2 of this Article requests the people's court to determine the promoter of the company to be jointly and verally liable with the defendant shareholder, the people's court shall uphold the request. The promoter of the company may institute recour against the defendant shareholder after having assumed the liabilities.
In the event that a shareholder fails to fulfill or fully fulfill his/her capital contribution obligation when the company increas its capital, as a result of which a plaintiff who brings a lawsuit in accordance with Paragraphs 1 or 2 of this Article requests the people's court to hold a director or nior management person liable on the ground that the failure of the director or nior management perso
n to fully perform his/her obligation under Paragraph 1 of Article 148 of the Company Law leads to the insufficient capital contribution, the people's court shall uphold the request. The director or nior management person may institute recour against the defendant shareholder after having assumed the liabilities.
第十四条股东抽逃出资，公司或者其他股东请求其向公司返还出资本息、协助抽逃出资的其他股东、董事、高级管理人员或者实际控制人对此承担连带责任的，人民法院应予支持。
公司债权人请求抽逃出资的股东在抽逃出资本息范围内对公司债务不能清偿的部分承担补充赔偿责任、协助抽逃出资的其他股东、董事、高级管理人员或者实际控制人对此承担连带责任的，人民法院应予支持；抽逃出资的股东已经承担上述责任，其他债权人提出相同请求的，人民法院不予支持。
Article 14 Where a shareholder withdraws his/her capital contribution, the people's court shall uphold the claim made by the company or other shareholders that the shareholder shall return to the company the principal and interest of the contribution, and that other shareholders, directors, nior management personnel or the actual controller who renders assistance in the withdrawal shall be jointly and verally liable.
The people's court shall uphold the claim made by a creditor of the company requiring that the share
holder who has withdrawn his/her capital contribution be additionally liable, to the extent of the principal and interest of the contribution withdrawn, for compensating the debts of the company that are unable to be repaid, and that other shareholders, directors, nior management personnel or the actual controller who renders assistance in the withdrawal be jointly and verally liable therefor. The people's court shall not uphold the same claim made by other creditors if the shareholder who withdraws the contribution has assumed the aforesaid liability.
第十五条第三人代垫资金协助发起人设立公司，双方明确约定在公司验资后或者在公司成立后将
