试论虚假出资、抽逃出资罪

发布时间：2018-03-13 08:32

本文选题：虚假出资金额　切入点：抽逃出资罪　出处：《政法学刊》1995年02期 　论文类型：期刊论文

【摘要】：正1995年2月28日,八届全国人大常委会第十二次会议通过了“关于惩治违反公司法的犯罪的决定》(以下简称《决定》),对我国刑法典做了重要的修改和补充,增加了新的罪名,使我国有关公司犯罪的立法趋于缜密,也为司法实践处理这类案件提供了重要的法律依据。《决定》第二条第一款规定:“公司发起人、股东违反公司法的规定未交付贷币、实物或者未转移财产权,虚假出资,或者在公司成立后又抽逃其出资,数额巨大、后果严重或者有其他严重情节的,处五年以下有期徒刑或者拘役,可以并处虚假出资金额或者抽逃出资金额百分之十以下罚金。”该条增设了虚假出资、抽逃出资罪。本文拟就《决定》中的虚假出资、抽逃出资罪进行探讨,以求教于学界同
[Abstract]:On February 28th 1995, the 12th session of the standing Committee of the eighth National people's Congress adopted the decision on punishing crimes in violation of the Company Law (hereinafter referred to as "decision"), which has made important amendments and supplements to the Criminal Code of China and added new charges. It also provides an important legal basis for the judicial practice to deal with such cases. Article 2, paragraph 1, of the < decision > stipulates: "the sponsors and shareholders of the company fail to deliver the money in violation of the provisions of the Company Law," Those who do not transfer property rights, make false capital contributions, or withdraw their capital contributions after the establishment of the company, if the amount is huge, the consequences are serious or if there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, We may concurrently impose a fine of not more than 10% in the amount of false capital or no more than the amount of capital contributed by flight. "this article adds the crime of false capital contribution and the crime of withdrawing capital contribution. This article intends to discuss the crime of drawing off capital contribution in the" decision "in order to seek advice from the same academic circles.
【作者单位】：西北政法学院研究生处
【分类号】：D924.3

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