论一人有限责任公司犯罪的性质

Discussion on the Nature of Crimes Committed by One-person Limited Liability Companies

我国2006年1月1日起施行的新《公司法》增加了“一人有限责任公司的特别规定”一节,明确将一个自然人或者一个法人可以设立具有法人资格的一人有限责任公司,但并不影响一人有限责任公司犯罪仍然属于公司犯罪,也即属于我国《刑法》中规定的单位犯罪。

The Company Law effective from January 1, 2006 added a new section regarding ＂ Special Provisions on One- person Limited Liability Company＂, prescribing that one natural person or legal person may establish a One - person Limited Liability Company qualified as legal entity. However, it makes no difference to the classification of crimes committed by One - person Limited Liability Company as corporate crime, i. e.. Unit crime as has been provided in the Criminal Law of the PRC.