公司股东抽逃出资认定标准研究

Research on the Identification Criteria of Capital Withdrawal by Company Shareholders

摘要: 《公司法解释三》第12条确立了公司股东抽逃出资损害公司权益的法律标准。司法实践中，人民法院在审查公司股东是否存在抽逃出资的行为时，会进行形式审查和实质审查，形式审查的要点在于案涉行为的时间、主体、后果和违法性因素；实质审查的要点则在于案涉行为是否对公司股本和权益产生侵害。司法实践中的常见抽逃出资表现形式，包括制作虚假财务会计报表虚增利润进行分配、虚构债权债务关系转出出资、利用关联交易转出出资，以及由兜底条款规定的其他非典型形态的抽逃出资行为。对于抽逃出资的抗辩事由，主要包括从公司账户转出资金属于向公司的合法借款、股东与公司之间存在真实的商业往来，以及抽逃出资行为没有损害公司合法权益等法律事实。

Abstract: Article 12 of the third Interpretation of the Company Law establishes the legal standard that a company’s shareholders’ withdrawal of capital contribution damages the rights and interests of the company. In judicial practice, the people’s court will conduct formal review and substantive review when examining whether the shareholders of a company have the behavior of withdrawing capital. The main points of formal review are the time, subject, consequence and illegal factors of the behavior involved in the case. The main point of the substantive examination is whether the conduct in question infringes on the company’s equity and interests. The common forms of withdrawal of capital in judicial practice include making false financial accounting statements to distribute profits falsely, making fictitious creditor’s debt relationship to transfer capital, using related party transactions to transfer capital, and other atypical forms of withdrawal of capital stipulated by the backstop clause. The defense of capital withdrawal mainly includes the legal facts that the funds transferred from the company account are legitimate loans to the company, there are real business contacts between the shareholders and the company, and the withdrawal of capital withdrawal does not damage the legitimate rights and interests of the company.