以非货币财产首次出资何以成为问题——为《公司法》第28条辩护

发布时间：2018-05-21 08:00

本文选题：非货币财产 + 出资　；参考：《法学》2011年05期

【摘要】：《公司法》第28条要求以非货币财产出资时应办理财产权的转移手续,《公司登记管理条例》相应地要求公司设立时应提供财产权转移的证明文件,而以非货币财产首次出资时,由于公司尚未设立,对如何办理财产权的转移手续,公司登记机关和法院持有不同的态度。实践中,以货币或动产类非货币财产出资之所以没有遇到困境,是因为借助于公司名称的预先核准制,以预先核准的公司名称开设银行账户和订立协议,从而完成货币和动产类非货币财产的出资。同样,以"债权的物权化"为基本思路,以预先核准的公司名义与出资人订立不动产出资协议,然后借助于物权法上的预告登记制度,将该不动产协议办理预告登记,保障将来成立的公司实现物权,从而解决不动产类非货币财产首次出资的难题。
[Abstract]:Article 28 of the Company Law requires that the transfer of property rights shall be carried out when the capital contribution is made with non-monetary property. The regulations on the Administration of Company Registration shall accordingly require the company to provide proof of the transfer of property rights when it is established, and when the first contribution of non-monetary property is made, Since the company has not yet been set up, the company registration authority and the court have different attitudes on how to handle the transfer of property rights. In practice, the reason why non-monetary property contributions such as money or movable property do not encounter difficulties is that, with the help of the pre-approval system for company names, bank accounts and agreements are entered into in the name of the pre-approved company. In order to complete the money and chattel kind of non-monetary property contribution. Similarly, taking the idea of "the property right of creditor's rights" as the basic idea, the author concludes the investment agreement with the investor in the name of the pre-approved company, and then, with the aid of the notice registration system in the real right law, registers the real estate agreement with the notice. In order to solve the problem of the first capital contribution of the real estate non-monetary property, the company established in the future is guaranteed to realize the real right.
【作者单位】：扬州大学法学院;
【基金】：江苏省重点高校211三期建设项目的阶段性成果之一
【分类号】：D922.291.91

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