评述《公司法》之修订
作者：刘军
十届全国人大常委会第十八次会议10月27日午表决通过修订后的公司法，这部法律将于2006年1月1日起实施。修订后的公司法与现行公司法相比，有人形容新公司法系原公司法的“脱胎换骨”，有着极大的制度创新，甚至会带动相关法律的修订，对社会经济生活尤其是公司设立及治理有着深远的意义和影响。近期，本刊就新公司法的修订与创新作一番探讨，以引起读者的关注与重视。
一、设立有限责任公司、股份有限公司“门槛”大大降低
现行公司法规定，有限责任公司的注册资本最低限额：以生产经营为主和以商品批发为主的公司为人民币５０万元；以商业零售为主的公司为人民币３０万元；科技开发、咨询、服务性公司为人民币１０万元，并要求一次缴清。
最低限额规定对很多中小创业者来说无疑是一道门槛，不仅不利于鼓励中小创业者创业的积极性，同时还会导致一些违法行为。有些创业者为达到最低限额规定，不得不找专事注册公司的公司代缴注册资本，然后再抽走，这种行为实属抽逃出资，严重的可能构成犯罪。此外，要求注册资本一次性缴足，也容易造成资金闲置，未能有效的配置社会资源。加之将公司的注册资本分类加以规定并没有实际意义，法律据此对现行公司法做出相应修改：
一是取消了按照公司经营内容区分最低注册资本额的规定，将有限责任公司的最低注册资本额降至人民币３万元；
二是允许公司按照规定的比例在２年内分期缴清出资，其中，投资公司可在５年内缴足。不过，公司全体股东的首次出资额不得低于注册资本的百分之二十，也不得低于法定注册资本的最低限额。譬如，如果注册资本是3万元的话，必须一次性缴清，不能仅缴20%，即6000元。所以，有些媒体所谓的“首付6000元就可以设立公司”的说法是错误的；
三是取消了技术出资不得超过注册资本20%的限制，改为货币出资金额不得低于有限责任公司注册资本的百分之三十。这就意味着技术出资最高可以达到注册资本的70%，这极大的鼓励了以创新技术为主的公司；
四是放宽了股东出资的方式：“股东可以用货币出资，也可以用实物、知识产权、土地使用权等可以以货币估价并可以依法转让的非货币财产作价出资；但是，法律、行政法规规定不得作为出资的财产除外。”从该条来分析，债权、股权、采矿权、探矿权等其他物权可作为出资财产，这将鼓励投资者利用手中多种非货币财产进行投资创业。不过，还要受到各地登记部门具体操作规范的影响。
此外，现行公司法规定，股份有限公司注册资本的最低限额为１０００万元，有的全国人大常委会委员和地方、部门、企业提出，为了鼓励投资创业，建议对股份有限公司的注册资本最低限额予以适当降低。法律据此在修订后的公司法中将股份有限公司注册资本的最低限额降低为５００万元。
二、一人有限责任公司的特别规定
老《公司法》要求设立有限责任公司必须有2-50名股东，不允许设立一人有限公司。实践中，为达到实际上是一人公司且又能符合法律要求，有些人便找朋友或亲戚帮忙，本人出资99%，朋友或亲戚出资1%（1%实际上也是本人出资）。所设立的公司名义上由两名股东，实际上系一人公司。公司完全由一人控制，大股东或者说一人股东往往利用公司的有限责任来规避本应由股东承担的法律责任。鉴于这种情况，新《公司法》对一人公司之设立及运作有专门规定，并特别规定了一人公司股东对公司债务的法律责任。
新《公司法》规定，一人有限责任公司，是指只有一个自然人股东或者一个法人股东的有限责任公司。一人有限责任公司的注册资本最低限额为人民币１０万元。股东应当一次足额交纳公司章程规定的出资额。一个自然人只能投资设立一个一人有限责任公司。该一人有限责任公司不能投资设立新的一人有限责任公司。一人有限责任公司应当在公司登记中注明自然人独资或者法人独资，并在公司营业执照中载明。一人有限责任公司应当在每一会计年度终了时编制财务会计报告，并经会计师事务所审计。
就股东对公司的责任，新《公司法》特别规定，一人有限责任公司的股东不能证明公司财产独立于股东自己的财产的，应当对公司债务承担连带责任。从法理上分析，该条属于“刺破公司面纱”，或者称之为“公司人格否认制度”。即在一定条件下，否定公司的独立人格，由股东承担公司的法律责任。债权人要证明公司与股东财产混同很难，所以，法律特别规定由股东证明公司与股东的财产是否混同，这实际上是举证责任倒置。这意味着在债权人对一人公司的诉讼中，债权人起诉时无需举出初步证据证明股东与公司的财产混同，便可以股东及公司为共同被告，要求公司与股东承担连带责任。如果股东证明不了其个人财产与公司财产相互独立，股东对公司的债务必须承担连带责任。就两人公司的人格否认问题，新《公司法》也有简单的规定，但未规定举证责任倒置，实务中往往由债权人举出初步证据证明公司股东与公司财产混同或业务混同等致使公司人格被滥用的情形，法院才受理债权人以公司与股东为共同被告，要求两者承担连带责任的起诉。如果债权人举不出初步证据，法院往往只受理以公司为被告的起诉，不受理以股东承担连带责任的起诉。由此不难看出，法律对一人公司股东责任有较大的约束，换言之，一人公司的股东在设立公司时一定要明白，法律对股东责任的要求严于两人或两人以上公司。一人公司股东以公司为工具欠债，将公司财产转为己有，从而使得公司无力还债而逃避债务之目的难以达到。
外国商会管理暂行规定(附英文)
国务院
外国商会管理暂行规定(附英文)
（1989年6月14日中华人民共和国国务院令第36号发布）
第一条 为了促进国际贸易和经济技术交往，加强对外国商会的管理，保障其合法权益，制定本规定。
第二条 外国商会是指外国在中国境内的商业机构及人员依照本规定在中国境内成立，不从事任何商业活动的非营利性团体。
外国商会的活动应当以促进其会员同中国发展贸易和经济技术交往为宗旨，为其会员在研究和讨论促进国际贸易和经济技术交往方面提供便利。
第三条 外国商会必须遵守中华人民共和国法律、法规的规定，不得损害中国的国家安全和社会公共利益。
第四条 成立外国商会，应当具备下列条件：
（一）有反映其会员共同意志的章程；
（二）有一定数量的发起会员和负责人；
（三）有固定的办公地点；
（四）有合法的经费来源。
第五条 外国商会应当按照国别成立，可以有团体会员和个人会员。
团体会员是以商业机构名义加入的会员。商业机构是指外国公司、企业以及其他经济组织依法在中国境内设立的代表机构和分支机构。
个人会员是商业机构和外商投资企业的非中国籍任职人员以本人名义加入的会员。
第六条 外国商会的名称应当冠其本国国名加上“中国”二字。
第七条 成立外国商会，应当通过中国国际商会提出书面申请，由其报送中华人民共和国对外经济贸易部（以下简称审查机关）审查。
审查机关应当在收到全部申请书件之日起六十天内完成审查，对于符合本规定第四条规定条件的，签发审查同意的证件；对于不符合前述条件的，退回申请。如有特殊情况，不能在规定期限内完成审查的，审查机关应当说明理由。
第八条 成立外国商会的书面申请，应当由外国商会主要筹办人签署，并附具下列文件：
（一）外国商会章程一式五份。章程应当包括下列内容：
1．名称和地址；
2．组织机构；
3．会长、副会长以及常务干事的姓名、身份；
4．会员的入会手续及会员的权利和义务；
5．活动内容；
6．财务情况。
（二）发起会员名册一式五份。团体会员和个人会员，应当分别列册。团体会员名册应当分别载明商业机构的名称、地址、业务范围和负责人姓名；个人会员名册应当分别载明本人所属商业机构或者外商投资企业、职务、本人简历或者在中国境内从事商业活动的简历。
（三）外国商会会长、副会长以及常务干事的姓名及其简历一式五份。
第九条 成立外国商会的申请经审查机关审查同意后，应当持审查同意的证件，依照本规定和有关法律、法规的规定，向中华人民共和国民政部（以下简称登记管理机关）办理登记。外国商会经核准登记并签发登记证书，即为成立。
第十条 外国商会应当在其办公地点设置会计帐簿。会员缴纳的会费及按照外国商会章程规定取得的其他经费，应当用于该外国商会章程规定的各项开支，不得以任何名义付给会员或者汇出中国境外。
第十一条 外国商会应当于每年1月通过中国国际商会向审查机关、登记管理机关提交上一年度的活动情况报告。
中国国际商会应当为外国商会开展活动和联系中国有关主管机关提供咨询和服务。
第十二条 外国商会需要修改其章程、更换会长、副会长以及常务干事或者改变办公地址时，应当依照本规定第七条、第八条和第九条规定的程序经审查同意，并办理变更登记。
第十三条 外国商会应当接受中国有关主管机关的监督。
外国商会违反本规定的，登记管理机关有权予以警告、罚款、限期停止活动，撤销登记、明令取缔的处罚。
第十四条 外国商会解散，应当持该外国商会会长签署的申请注销登记报告和清理债务完结的证明，向登记管理机关办理注销登记，并报审查机关备案。
外国商会自缴回登记证书之日起，即应停止活动。
第十五条 本规定自1989年7月1日起施行。
PROVISIONAL REGULATIONS FOR THE ADMINISTRATION OF FOREIGN CHAMBERSOFCOMMERCE IN CHINA
(Promulgated on June 14, 1989)
Whole Doc.
Article 1
The present Regulations are hereby formulated with the purpose of
promoting international trade and economic and technological exchanges,
strengthening the administration of foreign chambers of commerce in China
and protecting their lawful rights and interests.
Article 2
A foreign chamber of commerce in China refers to an organization
which is set up within the Chinese territory by foreign commercial
establishments and persons residing in the Chinese territory, does not
engage in any commercial activities and is not profit-making.
The activities of foreign chambers of commerce in China shall be
aimed at promoting trade and economic and technological cooperation
between their members and China and shall provide facilities to their
members in respect of studying and discussing how to develop international
trade and economic and technological cooperation.
Article 3
Foreign chambers of commerce in China must abide by the laws and
regulations of the People's Republic of China and shall not harm the
national security and social public interest of China.
Article 4
The following prerequisites are required for setting up a foreign
chamber of commerce in China:
(1) Possession of articles of association which reflect the common
intentions of the chamber's members;
(2) Requested by a certain number of sponsoring members and
executives;
(3) Availability of an established office; and
(4) Availability of lawful sources of funds.
Article 5
Foreign chambers of commerce in China shall be set up according to
country origin and may have both organization members and individual
members.
Organization members refer to those which join the chamber in the
name of commercial establishments. Commercial establishments refer to
representative offices and branches of foreign companies, enterprises and
other economic organizations lawfully established in the Chinese
territory.
Individual members refer to those who are staff members of
non-Chinese nationality working in commercial establishments and
enterprises with foreign investment and join the chamber in their own
name.
Article 6
The name of a foreign chamber of commerce in China shall be preceded
by the name of its own country plus the word "China".
Article 7
For the setting up of a foreign chamber of commerce in China, a
written application must be submitted through the China Chamber of
International Commerce to the Ministry of Foreign Economic Relations and
Trade (hereinafter referred as the Examination Authority) for examination.
The Examination Authority shall complete the examination within 60
days after receiving the written application and all the attached
documents mentioned in Article 8,and issue an approval certificate if the
prerequisites in Article 4 are met or reject the written application if
the above-mentioned prerequisites are not met. The Examination Authority
shall give explanations if the examination can not be completed within the
above fixed time range under special circumstances.
Article 8
The written application of a foreign chamber of commerce must be duly
signed by the chief sponsor with the following documents attached to it:
(1) Articles of association of the chamber in quintuplicate, in which
the following contents shall be included:
((1)) Name and address of the chamber;
((2)) Organizational structure of the chamber;
((3)) Names and status of the Chairman, Vice Chairmen and Managing
Director of the chamber;
((4)) Procedure for the admission of its members and the rights and
obligations of its members;
((5)) Activities of the chamber; and
((6)) Financial position of the chamber.
(2) A list of the sponsoring members of the chamber in quintuplicate
with the organization members and individual members listed separately.
For the organization members, the names, addresses, business scopes and
names of the executives shall be indicated. For the individual members,
the names of the commercial establishments or enterprises with foreign
investment to which the individual members belong, positions, personal
resumes or brief accounts of their commercial activities in China shall be
indicated.
(3) Names and resumes of the Chairman, Vice Chairmen and Managing
Director of the chamber in quintuplicate.
Article 9
After the written application for the setting up of a foreign chamber
of commerce in China has been examined and approved by the Examination
Authority, the chief sponsor shall, in accordance with the stipulations of
the present Regulations and other relevant laws and regulations, present
the approval certificate to the Ministry of Civil Affairs of the People's
Republic of China (hereinafter referred to as the Registration Authority)
for registration. A foreign chamber of commerce in China is deemed to be
in existence after it has been registered and a registration certificate
has been issued.
Article 10
A foreign chamber of commerce in China shall keep accounting books in
its office. Its membership fees and other funds obtained in accordance
with the stipulations of its articles of association shall be used to
cover the various expenses specified in its articles of association and
shall not, under any pretence, be used as payments to its members or
remitted out of the Chinese territory.
Article 11
Foreign chambers of commerce in China shall each submit in January of
every year a report on its activities in the previous year to the
Examination Authority and the Registration Authority through the China
Chamber of International Commerce.
The China Chamber of International Commerce shall provide foreign
chambers of commerce in China with consultancy services for their
activities and contacts with relevant Chinese authorities.
Article 12
When a foreign chamber of commerce in China needs to amend its
articles of association or change its Chairman, Vice Chairmen, Managing
Director or the address of its office, it must apply for examination and
approval and register for the changes through the procedures laid down in
Articles 7, 8 and 9.
Article 13
Foreign chambers of commerce in China shall accept the supervision of
relevant Chinese authorities.
Should a foreign chamber of commerce in China violate the present
Regulations, the Registration Authority has the right to decide on
punishments in the forms of fine, suspending its activities within a time
limit, revoking its registration or ordering to ban it.
Article 14
When a foreign chamber of commerce in China is to dissolve, it must
submit an application duly signed by its Chairman together with a
certificate proving the completion of its liquidation to the Registration
Authority for cancelling its registration and to the Examination Authority
for the record.
Any foreign chamber of commerce in China must stop its activities as
from the date when it returns its registration certificate to the
Registration Authority.
Article 15
The present Regulations shall come into effect as from July 1, 1989.
