论一人公司法人人格否认制度

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摘     要
       我国新《公司法》中承认了一人公司的存在，这必将促进一人公司制度在我国的发展。同时为了规范一人公司法人制度，也引入了公司法人人格否认制度。我国的现行法规中对该部分的规定过于简单，对于一人公司法人人格否认制度的适用只规定了两种情形：第一种是一人公司股东滥用公司的法人独立地位和股东有限责任，逃避债务严重损害公司债权人利益；第二种是一人公司负有债务时，公司的股东不能证明公司财产独立于自己的财产，即出现财产混同。对于一人公司法人人格否认制度在司法实践中的具体运作问题都没有明确的规定。然而，面对一人公司法人人格遭滥用的形式多种多样，具体的司法活动错综复杂，现行的法规对于规范一人公司法人人格否认制度显然是不足的。本文立足于新《公司法》的规定，就一人公司法人人格否认制度进行阐述，并就其在司法适用中存在的问题，提出一点见解。
关键词： 一人公司，公司法人人格，举证责任

Abstract
China's new "Company Law" in recognition of one person’s existence, this provision will promote the development of one person’s company system of our country. At the same time in order to standardize one person’s company corporate system, the “Company Law” induct the corporate veil system. the provisions of China's existing laws and regulations about this part are too simple, about the corporate veil system there only provides for two situations: the first is one of the shareholders of corporate abuse of company shareholders and the independent status of limited liability, to avoid serious debt Company damage the interests of the creditors; second is a company with debt, the company's shareholders can not prove that the company's property independent of their own property, a property that is confused. For a corporate veil in the judicial system in the practice of specific operational problems are not clearly defined. However, in the face of a corporate personality of a variety of forms of abuse, the specific activities of the judicial complex, the existing laws and regulations to standardize a corporate personality that system is clearly inadequate. In this paper, based on the new "Company Law", on a corporate veil elaborate system, as well as in the judicial application of the existing problems, and make a point of opinion. Key words: one company；corporate personality；the burden of proof

目     录
摘     要 ............................................Ⅱ
Abstract .............................................Ⅲ
引     言 ............................................1
一、公司法人人格否认理论 .............................3
（一）公司法人人格否认的含义 .........................3
（二） 公司法人人格否认理论产生的原因.................3
（三）公司法人人格否认制度的表现形式................. 4
1.出资不实........................................... 4
2.混同行为........................................... 4
3.过度操纵........................................... 5
4.逃避税收........................................... 5
二、一人公司概述 .....................................7
（一）一人公司的产生发展............................. 7
（二）一人公司的特征................................. 8
1.法定性............................................. 8
2.营利性............................................. 8
3.企业法人性 .........................................8
4.有限责任性......................................... 8
5.股东的唯一性....................................... 9
三、一人公司法人人格否认............................. 10
四、一人公司法人人格否认的立法现状 ...................12
五、完善一人公司法人人格否认制度的建议................13
（一）一人公司法人格被滥用的认定..................... 13
1.公司的有效资本是否成在 .............................13
2.一人公司股东是否依法行使股东权利 ...................13
3.是否混同财产、转移财产............................. 13
（二）司法适用的具体情形 .............................14
1.规避法律的行为 .....................................14
2.注册资金不实，法人格自始不完善..................... 14
3.公司人格与股东人格的混同........................... 14
4.欺诈行为 ...........................................15
5.违反诚实信用原则和权利不得滥用原则 .................15
（三）一人公司适用法人人格否认应注意的问题........... 15
1.适格的当事人....................................... 15
2.管辖的法院 .........................................16
3.诉讼过程中 .........................................16
结   语.............................................. 17
参考文献 .............................................18
致   谢............................................ ..19

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