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民法典制定之际,法人是其它许多制度的前提。故作此文,目的有三:一,正本清源。探明股份制公司发源;二,古为今用。罗马法稳定性决定其基本立法不能对经济生活的变化作出及时反映,故通过特殊规定和法律学说来赋予Societas Publicanorum(征税员协会)法律人格。当下中国,法学著作不具法律效力,但将其作为解释法律依据和制定特殊规定的方法值得借鉴。三,以史为镜。本文论及征税员协会具备股份制公司三因子的过程,望此三因子对划归企业法人有所启发。
At the time of the formulation of the Civil Code, legal persons were the prerequisite for many other systems. So for this article, the purpose of three: First, the original source. Proven joint-stock company originated; Second, the ancient for today. The stability of Roman law determines that its basic legislation can not reflect the changes of economic life in time. Therefore, Societas Publicanorum (Tax Association) legal personality is given by special regulations and legal doctrines. Current China, law writings do not have the legal effect, but as a way to explain the legal basis and the formulation of special provisions is worth learning. Third, history as a mirror. This article deals with the tax association with the joint-stock company three-factor process, hope these three factors have been inspired by corporate legal person.