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股權(quán)贈(zèng)與有哪些注意事項(xiàng)

發(fā)布時(shí)間:2024-03-30 來(lái)源:http://www.qingyanghualv.com/

股權(quán)贈(zèng)與從字面意思來(lái)看就是股東將屬于自己的股權(quán)贈(zèng)送給他人,值得注意的是,我國(guó)《公司法》并未設(shè)置有關(guān)股權(quán)贈(zèng)與的直接相關(guān)條款。但實(shí)際上,股權(quán)贈(zèng)與、股權(quán)繼承等都應(yīng)當(dāng)屬于特殊形式的股權(quán)轉(zhuǎn)讓,股權(quán)贈(zèng)與應(yīng)當(dāng)看成是一種無(wú)償?shù)墓蓹?quán)轉(zhuǎn)讓。

Equity gift literally means that shareholders give their own equity to others. It is worth noting that China's Company Law does not set direct provisions related to equity gift. However, in reality, equity gifting, equity inheritance, and other forms of equity transfer should all belong to special forms, and equity gifting should be regarded as a free equity transfer.

股權(quán)贈(zèng)與通常分為兩種,一是股東內(nèi)部的股權(quán)贈(zèng)與,二是股東對(duì)外的股權(quán)贈(zèng)與。

Equity gifts are usually divided into two types: internal equity gifts from shareholders and external equity gifts from shareholders.

股東內(nèi)部的股權(quán)贈(zèng)與只會(huì)引起各個(gè)股東之間持股比例的變化,或者股東總?cè)藬?shù)的減少,這種贈(zèng)與由股東個(gè)人行使,無(wú)須征得其他股東同意。股東對(duì)外的股權(quán)贈(zèng)與是指將公司股權(quán)全部或部分贈(zèng)送給第三人,會(huì)引起公司股東總?cè)藬?shù)的增加,會(huì)破壞公司的人合性。

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The internal equity gift among shareholders will only cause changes in the shareholding ratio between each shareholder, or a decrease in the total number of shareholders. This gift is exercised by individual shareholders and does not require the consent of other shareholders. The external equity donation by shareholders refers to giving all or part of the company's equity to a third party, which will cause an increase in the total number of shareholders and disrupt the company's human rights cooperation.

股權(quán)贈(zèng)與有哪些注意事項(xiàng)

What are the precautions for equity gifts

接受有限公司的股權(quán)贈(zèng)與不論是完全贈(zèng)與還是部分贈(zèng)與都是改變了股東情況,需要到工商登記部門進(jìn)行變更登記。

Accepting equity gifts from a limited company, whether in full or in part, changes the shareholder's situation and requires registration with the industry and commerce registration department for the change.

如果是一人公司股權(quán)全部贈(zèng)與,根據(jù)我國(guó)現(xiàn)行公司法規(guī)定,一人公司的股東不能證明公司財(cái)產(chǎn)獨(dú)立于股東自己財(cái)產(chǎn)的,應(yīng)當(dāng)對(duì)公司債務(wù)承擔(dān)連帶責(zé)任,這樣也就失去了股東以其出資額對(duì)公司債務(wù)承擔(dān)責(zé)任的有限責(zé)任意義。

If the equity of a single person company is fully gifted, according to the current company law in China, if the shareholders of a single person company cannot prove that the company's assets are independent of their own assets, they should bear joint and several liability for the company's debts. This also loses the limited liability of shareholders to bear the company's debts based on their capital contributions.

對(duì)于受贈(zèng)人而言,因?yàn)椤逗贤ā芬?guī)定除具有救災(zāi)、扶貧等社會(huì)公益、道德義務(wù)性質(zhì)的贈(zèng)與合同或者經(jīng)過(guò)公證的贈(zèng)與合同在贈(zèng)與財(cái)產(chǎn)轉(zhuǎn)移之前不可撤銷外,贈(zèng)與人在贈(zèng)與財(cái)產(chǎn)的權(quán)利轉(zhuǎn)移之前是可以撤銷贈(zèng)與的。為了避免贈(zèng)予人反悔,撤銷贈(zèng)與,應(yīng)及時(shí)對(duì)贈(zèng)與協(xié)議進(jìn)行公證。

For the recipient, because the Contract Law stipulates that except for gift contracts with social public welfare and moral obligations such as disaster relief and poverty alleviation, or gift contracts that have been notarized and cannot be revoked before the transfer of gift property, the donor can revoke the gift before the transfer of rights to the gift property. In order to prevent the donor from reneging and revoking the gift, the gift agreement should be notarized in a timely manner.

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