新《公司法》下的虚报注册资本罪新论

新《公司法》改变了注册资本的出资时间,实行分期缴纳的法定资本制,即只要股东或者发起人缴纳法定的首次出资额即可申请成立公司,注册资本仅仅是一种宣示作用或者确定首次出资额的参照作用。这一修订不仅使《刑法》所规定的虚报注册资本罪的犯罪构成发生了重大变化,而且也使虚报注册资本罪基本处于“法律虚置”状态,取而代之的是虚报实收资本行为,而现行《刑法》对虚报实收资本行为尚处于规制的“真空”,因此,修订现行《刑法》就成为必然。

Discussing Crime of False Reporting Registered Capital under New Companies Act

The new companies act modifies contributive time of registered capital and carries out statutory capital of installment payment .In other word,stockholders and promoters may apply for incorporation,so long as they pay the first contribution,thus the registered capital only become reference of the first contribution.This revision not only greatly changes the constitution of crime of false reporting registered capital,but also makes the accusation legal nothingness.In fact,the new companies act implies false reporting paid-up capital,but the current criminal law makes no provision for this,so we must amend the criminal law.