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    您的位置:華律網 > 法律專題 > 公司法 > 公司事務 > 什么是公司減資
    曲衍橋律師
    什么是公司減資

    華律網法律專題為您提供最新最全的法律知識,以及提供全國各地的知名律師在線為您提供相關的法律咨詢和法律常識。

    目錄

    • 1公司減資的法定程序怎么走

      公司減資需要按照法定的程序進行,否者無法達到減少注冊資本的目的,下面是華律網小編收集的對公司申請減資的四步流程的介紹,希望對您有所幫助。

      公司減資,是指公司資本過剩或虧損嚴重,根據經營業務的實際情況,依法減少注冊資本金的行為。為了切實貫徹資本確定原則,確保交易安全,保護股東和債權人利益,減資要從法律上嚴加控制。按照資本不變原則,原則上公司的資本是不允許減少的。考慮到一些具體情況我國法律允許減少資本,但必須符合一定的條件。

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    • 2公司減資登記需要提交哪些材料

      公司減資需要向相關主管部門申請登記,在進行減資登記的時候需要提交規定的材料,那公司減資登記需要提交的材料有哪些呢?下面是華律網小編收集整理的有關公司減資登記需要提交的材料的介紹,希望對您了解公司減資的相關事宜有所幫助。

      公司減資登記需要提交的材料比較多,例如:投資者申請書、通知債權人回執、省級以上報紙減資公告、驗資報告復印件等等共十多種材料,下面是公司減資登記需要的這十多種材料的具體羅列。

      一、什么是公司減資登記

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    • 3具備什么條件公司才可以減資

      具備什么條件公司才可以減資

      公司減資,無論是否造成剩余資本少于法定標準的情況,都必須符合法律規定。

      公司減資,是指公司資本過剩或虧損嚴重,根據經營業務的實際情況,依法減少注冊資本金的行為。為了切實貫徹資本確定原則,確保交易安全,保護股東和債權人利益,減資要從法律上嚴加控制。按照資本不變原則,原則上公司的資本是不允許減少的。考慮到一些具體情況我國法律允許減少資本,但必須符合一定的條件。從實際情況看,應具備下列條件之一:

      (1)原有公司資本過多,形式資本過剩,再保持資本不變,會導致資本在公司中的閑置和浪費,不利于發揮資本效能,另外也增加了分紅的負擔。

      (2)公司嚴重虧損,資本總額與其實有資產懸殊過大,公司資本已失去應有的證明公司資信狀況的法律意義,股東也因公司連年虧損得不到應有的回報。

      公司減資應遵守法定的程序:

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    • 4公司法減資的方法

      減資的方法有兩種

      1、減少出資總額,同時改變原出資比例。

      2、以不改變出資比例為前提,減少各股東出資。減資后,各股東出資比例保持不變。有兩種做法:發還,對已繳足的出資,將其一部分返還給股東;合并,在公司虧損時,依出資比例減少每一股東出資,以抵消應彌補的資本虧損。

      減資的程序

      股東大會作出減資的決議,并相應對章程進行修改,必須經代表2/3以上表決權的股東通過。同時,對于減資,公司減資后的注冊資本不得低于法定的最低限額。

      1、股東會決議,其內容大致有:

      1)減資后的公司注冊資本。

      2)減資后的股東權益、債權人利益的安排。

      3)有關修改章程的事項。

      4)股東出資及其比例的變化等。

      2、公司必須編制資產負債表及財產清單。

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    • 5公司減資與債權人利益保護

      實踐中,一些公司通過合法的減資決議,違反法定減資程序進行實質減資,公司的信用和償債能力減弱,債權人利益受到威脅。

      資本不變原則要求公司資本總額確定后,非經法定程序不得隨意變動。公司法第一百七十八條規定:“公司需要減少注冊資本時,必須編制資產負債表和財產清單,公司應當自做出減少注冊資本決議之日起10日內通知債權人,并于30日內在報紙上公告。債權人在法定期限內有權要求公司清償債務或提供擔保;公司減資后的注冊資本不得低于法定的最低險額。”這一設計的邏輯在于,經由充分的披露公示,使債權人知悉其權利可能存在被威脅的可能,債權人可及時采取措施預先獲得清償或擔保,從而回避減資尤其是實質減資帶來的風險。

      如果公司股東作出減資決議后,未在法定期限內履行通知和通告義務,也未對債權人清償債務或提供擔保的,減資效力如何認定?民事法律規范從性質上可分為強行性規范和任意性規范。公司法第一百七十八條有“應當”二字

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    • 6有限責任公司減資的程序是怎樣的

      什么是有限責任公司?有限責任公司減資程序是怎樣的呢?華律小編在本文針對這兩個問題做了相應的介紹,希望對您了解有限責任公司的減資程序有所幫助,能初步了解有限責任公司的減資程序。

      有限責任公司減資的基本程序

      1.股東會決議

      有限責任公司減資應由股東會依法作出特別決議。國有獨資公司減資由國有授權投資的機構或者國家授權的部門作出決定。減資決議或決定的內容大體有:

      (1)減資后的公司注冊資本

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    • 7公司減資需要滿足哪些條件

      我國法律對公司減資的條件做了兩點規定,一是資本過多,二是公司嚴重虧損,只有當公司符合這兩種條件的任意一種的時候,才能申請減資,下面是公司減資相關知識的具體介紹。

      一、什么是公司減資

      公司減資,無論是否造成剩余資本少于法定標準的情況,都必須符合法律規定。

      公司減資,是指公司資本過剩或虧損嚴重,根據經營業務的實際情況,依法減少注冊資本金的行為。為了切實貫徹資本確定原則,確保交易安全,保護股東和債權人利益,減資要從法律上嚴加控制。按照資本不變原則,原則上

      閱讀全文

    • 8公司減資規則論

      公司資本的增減變動,是公司資本運營過程中的常態。減資與增資,對應公司的緊縮[①]與擴張,兩者均系公司不可回避的商業現實。與公司增資相比,減資事宜引發的控股股東、小股東、外部債權人之間的利益沖突更為劇烈。依循英美公司法與公司財務原理,減資被視為“公司重組或公司根本性結構變化”項目下的子問題,減資規則歸結為公司資本維持原則下的子規則。公司進行減資,是一個商業需求;債權人面對減資,引發安全關注;股東試圖減資,旨在達致資本退出或變現;立法者設計減資規則,面臨如何進行公司參與人之間的利益衡量。本文試圖從減資的內涵解讀入手,在進行利益衡量的基礎上,比較減資規則的立法模式,進而檢討我國公司法的減資規則,并提出相關立法建議。

      一、減資的內涵解讀與利益衡量

      “減資”減“什么”?“減資”減什么與“增資”增什么,大致是一個重合的話題,即“資”是什么?“資”內涵本身的多重性,必然導致“減資”內涵的多元性。“資”內涵的多重性,源于公司資本制度模式的類型化。

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    最近更新:2019-07-03
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