公司资本制度在中国的立法变迁与问题应对

The Legislative Changes and Problem Solving of the Corporate Capital System in China

我国公司资本制度的改革,以逐步放宽乃至取消注册资本的限制或禁止性规定为主要内容,是与特定时期的意识形态、经济政策、经济社会发展水平、法律实践以及公司理论研究等因素紧密关联的。2013年资本制度的重大修改,需要我们合理应对注册资本存在意义、股东认缴不实缴资本、资本犯罪以及税收征管等相关问题。此外,资本制度未来的进一步改革,应实现"债权人导向"向"资本经营导向"的转变。

The reform of the corporate capital system in China mainly focuses on reducing the restrictive and prohibitive terms of the registered capital, which is closely related to the factors of ideology, economic policy, the development of economy and society,legal practice and the research on company law. A major revision of the corporate capital system in 2013 requires solving problems like the value of registered capital,shareholder＇ s contribution obligation, concerning crime and tax collection and management. Besides, the further reform of the corporate capital system in China should change its direction from the creditor-oriented system to a capital- management-oriented one.