对我国公司注册资本“零首付”问题的分析

摘要

The biggest change in“the People's Republic of China Company Law” implemented on March 1, 2014 is from the paid registration system to the subscribed registration system, namely,“zero down payment” for the es-tablishment of companies.But in China's current social environments, implementation of the subscribed registration system of registered capital still brings about many problems, such as the conflict between the implementation of a subscribed registration system and the Article10 in the Supreme Provisions to the People's Court on Several Issues concerning the Company Law of the people's Republic of China and the Article 158 , 159 in the Criminal Law of the People's Republic of China.This also increases the operating costs for the company and makes it easy to become the tool for the shareholders to seek personal gains and increases the company's disregard of the system and so on.The company registered capital subscribed registration system can really play a positive role only after these problems are effectively resolved.%2014年3月1日开始施行的《中华人民共和国公司法》中最大的变革就是注册公司由实缴登记制变成认缴登记制，即成立公司可以“零首付”。但是，在我国当前的社会环境中推行注册资本认缴登记制仍存在许多问题，如实行认缴登记制与《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）>》中第10条和《中华人民共和国刑法》第158，159条相冲突，实行认缴登记制会给公司带来经营成本的增加、容易成为股东谋取私利的工具、增加公司法人人格否认制度的适用等问题。只有这些问题得到有效化解，公司注册资本认缴登记制才能真正发挥积极作用。