有限责任公司盈余分配诉讼实例分析

发布时间：2018-06-30 09:51

本文选题：盈余分配 + 利润分配请求权　；参考：《中国政法大学》2017年硕士论文

【摘要】：股东享有收益权,向股东分配利润是公司之义务。公司的利润分配行为不仅关涉股东、公司的利益,还与公司的管理层、劳动者、债权人及国家税收息息相关。利润分配以尊重公司自治为原则,但在意思自治被滥用时,司法可以介入公司内部的法律关系。由此,司法实践中积累了大量与利润分配相关的案例。本文主要采用案例分析和实证研究的方法,对“中国裁判文书网”公示的“公司盈余分配纠纷”案例进行收集、整理、归纳、总结,以期能够观察到利润分配规范适用的现实背景、适用情况、存在的问题及实践中的解决方式。对盈余分配诉讼中的一些共性问题,各地高院有出台“审判指导意见”,本文也对该部分内容进行了收集和整理。本文第一章主要围绕盈余分配诉讼中的股东及相关主体展开。首先对于诉讼中反映的股东身份认定问题进行分析。进而,总结与特殊身份相关的案例,包括股权转让后转让方主张股利、隐名股东主张股利、持股职工主张股利、股权激励对象主张股利四种情形,分别研析其中存在的问题及法院的应对情况。第二章内容主要探讨盈余分配诉讼中如何确定公司的可分配利润。利润核算的法定依据来源于经审计财务会计报告中的“净利润”或“未分配利润”项目。一些案例也涉及非现金利润、分公司利润、特定收益等特殊形式利润的分配。除审计报告以外,公司内部财务文件、工商纳税申报文件、股东会决议有着不同的证明效力。进而,诉讼中的举证责任分配规则影响着法院对利润的确定。司法鉴定对确定利润有重要价值,但也有其局限。第三章内容主要探讨盈余分配诉讼中有股东会分红决议时,股东会决议效力的判断问题。股东会决议与章程不一致时并不必然无效。决议分配的股利数额多于公司可分配利润、或未提取公积金时,法院对决议效力有不同的认识。另外,股东会决议不分红时,法院会优先尊重公司的商业判断。而决议排除个别股东分红,则要求当事人股东同意,方对其有效。第四章内容主要探讨盈余分配诉讼中没有股东会分红决议的情况。原告股东没有提交决议,法院原则上会驳回。而能否依照章程规定的分红安排进行分配,存有争议。公司承诺分红或已向部分股东分红时,法院往往考虑的是尊重意思自治和维护股权平等,但此时是否还需考察公司的利润情况,法院的做法不同。其他股东滥用权利或董事、高管欺诈行为导致不分配利润的案例非常有限,文中对此类案件的难点问题进行了总结和分析。第五章内容主要探讨盈余分配诉讼中股东间分红比例的确认和股利支付问题。股东间分红比例的确认涉及实缴出资额的认定、特殊约定的形式、固定收益率或收益额约定的效力问题。股利支付环节,则涉及个人所得税的扣除、迟延支付的利息计算和抵销问题。
[Abstract]:Shareholders enjoy the right to profit, and it is the duty of the company to distribute profits to shareholders. The company's profit distribution is not only related to the interests of shareholders and companies, but also closely related to the management, workers, creditors and state taxes. The principle of profit distribution is to respect the autonomy of the company, but when the autonomy of will is abused, the judiciary can intervene in the legal relationship within the company. As a result, a large number of cases related to profit distribution have been accumulated in judicial practice. This paper mainly adopts the method of case analysis and empirical research to collect, sort out, summarize and summarize the cases of "Company earnings Distribution disputes", which are published by China referee document Network. The purpose of this paper is to observe the practical background, the applicable situation, the existing problems and the practical solutions of the application of profit distribution norms. There are some common problems in surplus distribution litigation, and the judicial guidance opinion has been issued by various high courts. This paper also collects and arranges the contents of this part. The first chapter focuses on shareholders and related subjects in earnings distribution litigation. First of all, it analyzes the problem of shareholder identification reflected in litigation. Then, it summarizes the cases related to special identity, including four cases: the transferor claims the dividend, the dormant shareholder claims the dividend, the employee claims the dividend, and the object of the equity incentive advocates the dividend. Analyze the existing problems and the court's response respectively. The second chapter mainly discusses how to determine the distributable profits in earnings distribution litigation. The legal basis of profit accounting comes from the item of "net profit" or "undistributed profit" in audited financial accounting report. Some cases also involve the distribution of special forms of profit, such as non-cash profits, branch profits, specific returns, etc. In addition to the audit report, the company's internal financial documents, industrial and commercial tax return documents, shareholders' meeting resolutions have different certification effect. Furthermore, the rules of distribution of burden of proof influence the court's determination of profit. Forensic expertise has important value in determining profits, but it also has its limitations. The third chapter mainly discusses the judgment of the validity of shareholders' meeting resolution when there is dividend resolution in surplus distribution litigation. Decisions of shareholders' meetings are not necessarily invalid when they are inconsistent with the articles of association. The court has different views on the validity of the resolution if the dividend amount is more than the company's distributable profit, or if the provident fund is not withdrawn. In addition, shareholders will decide not to pay dividends, the court will first respect the company's business judgment. And resolution excludes individual stockholder to share out bonus, ask party shareholder agrees, ability to be effective to it. The fourth chapter mainly discusses the situation that there is no dividend resolution in earnings distribution litigation. If the plaintiff shareholder fails to file a resolution, the court will reject it in principle. And can according to the regulation of the distribution of dividend arrangements, there is controversy. When the company promises to pay dividends or has already paid dividends to some shareholders, the court often considers respecting autonomy of will and safeguarding equity equality, but whether or not the profits of the company should be examined at this time, the court's practice is different. The cases of other shareholders abusing their rights or directors and executives' fraud lead to no distribution of profits are very limited. This paper summarizes and analyzes the difficult problems of this kind of cases. The fifth chapter mainly discusses the confirmation of dividend ratio and dividend payment in earnings distribution litigation. The confirmation of the proportion of dividends between shareholders involves the determination of the amount of paid-in capital, the form of special agreement, the validity of the fixed rate of return or the agreement on the amount of income. Dividend payment involves individual income tax deduction, late payment of interest calculation and offset.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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