论股权转让人对公司债权人的补充责任

关于股权转让人对股权转让之后到期的出资义务是否承担责任,《公司法》及其司法解释都没有明确规定,导致司法实践中出现了认识模糊、适用错误、结论不一等问题。尚未到期的出资依附于股权之上,不具有债务属性,股权转让之后应由股东(受让人)承担出资义务;如果股东(受让人)因拖欠出资而被要求在拖欠出资的本息范围内承担连带责任或者因公司不能清偿到期债务而被要求在未缴出资范围内承担补充责任时,股权转让人应在股权转让后的一定期限内对前述之责任承担补充责任。该责任不是因违反出资义务而为自身承担的责任,而是属于为他人承担的与出资相关的责任。

On the Supplementary Responsibilities of Equity Transferors to Corporate Creditors

Regarding whether the equity transferor is liable for the capital contribution obligations due after the equity transfer,the Company Law and its judicial interpretation are not clearly defined,leading to problems such as ambiguous cognition,application errors,and inconsistent conclusions in judicial practice.The contribution that has not yet expired is attached to the equity and does not have the debt attribute.After the equity transfer,the shareholder(recipient)should bear the capital contribution obligation.If the shareholder(recipient)is required to bear joint liability within the contribution and its interests because he does not fulfill the capital contribution obligation,or required to bear supplementary liability within the unpaid capital contribution when the company is unable to pay the due debts,the equity transferor shall be responsible for the above-mentioned liability within a certain period of time after the equity transfer.This responsibility is not a liability for itself in violation of the capital contribution obligation,but aresponsibility related to capital contributionfor others.Under the subscription capital system,responsibility related to capital contributionis an inevitable requirement for the independent responsibility of company and limited liability of shareholders.