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出资瑕疵股东是指股东不按照法律或公司章程规定的出资要求,在出资方式以及对出资的处分等方面存在不完全符合法律或公司章程规定的行为。其典型表现形式为股东不适当出资、虚假出资、抽逃出资、未足额出资等。出资瑕疵股东虽取得股东资格,但其享有的股东权是不完整的,依据权利义务相一致原则,应按其实际出资分取红利和行使表决权等权利,即在未补足出资差额前,按其实际出资额行使股东权。其与隐名股东的区别主要在于:
Defective contribution of shareholders refers to the shareholders not in accordance with the law or the articles of association of the funding requirements, in the way of investment and disposition of the funding and other aspects not fully comply with the law or the provisions of the Articles of Association behavior. Its typical manifestations are improper capital contribution by shareholders, fictitious investment, capital flight, insufficient investment and so on. Defective contribution of shareholders despite the shareholders qualifications, but its shareholder rights are incomplete, according to the principle of the same rights and obligations should be based on their actual contributions to dividends and the right to exercise voting rights, that is, before making up the investment difference, according to their The actual amount of capital contribution to the exercise of shareholder rights. Its difference with the hidden shareholders mainly lies in: