论公司设立登记撤销制度——以《公司法》第199条的适用展开

公司设立登记撤销,是对公司设立时实质性瑕疵的一项行政救济制度,其性质应属于依职权所为的行政撤销行为。我国现行《公司法》第199条与《公司登记管理条例》第68条、第69条把撤销公司登记与吊销营业执照规定在并列选择的位序上,但由于《公司法》第199条所列举的违法行为,系由公司原始出资人或发起人、申请人所为,而非公司所为,不宜适用吊销公司营业执照。由于撤销公司登记具有溯及既往并否定公司有效成立的法律效力,会诱发连锁性的债务清偿危机,为避免不必要的交易损害和社会动荡,实践中应慎用公司设立登记撤销。

On the Revocation System of Corporate Establishment Registration

To cancel the company establishment registration,as administrative revoking action,is remedy system for inherent and substantive registration defect when company set up.To cancel the company establishment registration and revoke its business license are required to the parallel rank in the Article 199 of Company Law of the People’s Republic of China and Article 68 -69 of Regulations of the People’s Republic of China on the Administration of Company Registration.These offences listed in Article 19 of Company Law should not be applied to revoke business license,because of that are done by the original investment and the sponsor or the applicant,not by the company.Of course,to cancel the company establishment registration should also be used with caution in practice to avoid unnecessary trade damage and social unrest,as it shall have legal effect to revoke retroactively and deny effective that company has established,and produce a chain reaction of debt settlement.