論一人公司法人人格否認制度

法律論文編號:FM019  包括:開題報告,中英文摘要,論文,目錄,文獻綜述,任務書,答辯,中期檢查表,等   論文字數:12319,頁數:19

目     錄
摘     要 ............................................Ⅱ
Abstract .............................................Ⅲ
引     言 ............................................1
一、公司法人人格否認理論 .............................3
（一）公司法人人格否認的含義 .........................3
（二） 公司法人人格否認理論產生的原因.................3
（三）公司法人人格否認制度的表現形式................. 4
1.出資不實........................................... 4
2.混同行為........................................... 4
3.過度操縱........................................... 5
4.逃避稅收........................................... 5
二、一人公司概述 .....................................7
（一）一人公司的產生發展............................. 7
（二）一人公司的特征................................. 8
1.法定性............................................. 8
2.營利性............................................. 8
3.企業法人性 .........................................8
4.有限責任性......................................... 8
5.股東的唯一性....................................... 9
三、一人公司法人人格否認............................. 10
四、一人公司法人人格否認的立法現狀 ...................12
五、完善一人公司法人人格否認制度的建議................13
（一）一人公司法人格被濫用的認定..................... 13
1.公司的有效資本是否成在 .............................13
2.一人公司股東是否依法行使股東權利 ...................13
3.是否混同財產、轉移財產............................. 13
（二）司法適用的具體情形 .............................14
1.規避法律的行為 .....................................14
2.注冊資金不實，法人格自始不完善..................... 14
3.公司人格與股東人格的混同........................... 14
4.欺詐行為 ...........................................15
5.違反誠實信用原則和權利不得濫用原則 .................15
（三）一人公司適用法人人格否認應注意的問題........... 15
1.適格的當事人....................................... 15
2.管轄的法院 .........................................16
3.訴訟過程中 .........................................16
結   語.............................................. 17
參考文獻 .............................................18
致   謝............................................ ..19

摘     要
       我國新《公司法》中承認了一人公司的存在，這必將促進一人公司制度在我國的發展。同時為了規范一人公司法人制度，也引入了公司法人人格否認制度。我國的現行法規中對該部分的規定過于簡單，對于一人公司法人人格否認制度的適用只規定了兩種情形：第一種是一人公司股東濫用公司的法人獨立地位和股東有限責任，逃避債務嚴重損害公司債權人利益；第二種是一人公司負有債務時，公司的股東不能證明公司財產獨立于自己的財產，即出現財產混同。對于一人公司法人人格否認制度在司法實踐中的具體運作問題都沒有明確的規定。然而，面對一人公司法人人格遭濫用的形式多種多樣，具體的司法活動錯綜復雜，現行的法規對于規范一人公司法人人格否認制度顯然是不足的。本文立足于新《公司法》的規定，就一人公司法人人格否認制度進行闡述，并就其在司法適用中存在的問題，提出一點見解。
關鍵詞： 一人公司，公司法人人格，舉證責任

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