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股权继承是非协议股权转让中的一个重要问题。由于股权既具有财产性又具有人格性,所以,实践中关于股权继承的处理上难免会出现一些问题。我国公司法76条对股权继承方面做了相关规定,虽然对我国的公司法制构建起到积极作用,但是,由于其本身具有的弊端,难免在时间操作中出现很多问题。在处理有限责任公司股权继承时,应该对继承人的继承予以一定的限制,但又不得阻碍其继承人对财产份额的继承,即在有限责任公司的股权继承中,继承人只能基于继承取得原股东股权的财产性权利,而对于股东身份的继受,除非公司章程另有规定,或原股东在生前已与其他股东就其股权继承达成一致,或者公司其他股东一致同意继承人成为公司股东。
Stock right inheritance is an important issue in non-negotiable equity transfer. Because equity is both property and personality, so some problems will inevitably arise in the practice of equity inheritance. Although the relevant provisions of the Article 76 of the Company Law of the People’s Republic of China on equity inheritance have played a positive role in the legal system construction of our country, many problems have inevitably emerged in the operation of the time due to its own drawbacks. When dealing with the equity inheritance of limited liability companies, heirs should be limited to succession, but they should not hinder their successors from inheriting the share of property. That is, in the succession of equity of limited liability companies, the heirs can only obtain the equity of former shareholders based on inheritance Of the property rights, and the succession of shareholders, unless otherwise stipulated in the articles of association, or the original shareholders in life with other shareholders on their succession to reach an agreement, or the other shareholders unanimously agreed to heir as shareholders.