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2013年底,全国人大常委会审议通过了《公司法》资本制度修改的重大决定,主要内容涉及注册资本从实缴登记制改为认缴登记制,注册资本登记条件有所放宽,对登记事项及程序进行相应简化等问题。一时,一石激起千层浪,众多学者认为此次立法上资本制度的重大调整,使得“虚报注册资本罪”的基础将不复存在。2014年上旬,全国人大对刑法中资本犯罪相关问题进行立法解释,明确规定“虚报注册资本罪”仅适用于实缴登记制的公司。针对“虚报注册资本罪”当否出罪,股东由此而承担的出资义务与责任变化与否有必要作一探讨。
At the end of 2013, the NPC Standing Committee examined and passed the major decision on the revision of the capital system of the Company Law. The main content involves changing the registered capital from a paid-up registration system to a subscription-based registration system, easing the conditions for registration of registered capital, To simplify and other issues. For a time, a stone aroused the ripple waves. Many scholars think that the major readjustment of the capital system in this legislation will make the foundation of “false registered capital crimes” no longer exist. In early 2014, the National People’s Congress made a legislative interpretation on issues related to capital crimes in criminal law, clearly stipulating that “the crime of falsely reporting the registered capital” only applies to the companies that pay the registration system. In view of the crime of “false registered capital”, "it is necessary to make a discussion on whether or not the contribution obligations and responsibilities of the shareholders should be changed if they are not guilty of any crimes.