论文部分内容阅读
【案情介绍】A、B、C3人分别出资50万元、40万元、30万元共同设立甲电子有限公司。该公司经工商部门登记注册。经营3年之后,公司的实际资产达到410万元,其中商标专用权经评估为50万元。A、B、C3人协商后作出决议,将甲公司除商标专用权50万元以外的资产360万元全部按出资比例分配,A、B、C分别获得150万元、120万元、90万元的资产,从而使甲公司的公司资本减少至50万元。问:该公司的减资行为是否有效?【本案焦点】公司减资是否符合法律规定的基本条件和法定程序?【法理分析】公司资本一经登记便不得无端随便减少,这是实缴资本制的要求。所以在某些国家和地区是不允许减资的。但是大部分国家允许公司进行减资。我国也允许减少资本。由于公司宗旨、经营范
【Case introduction】 A, B, C3 were funded 500,000 yuan, 400,000 yuan, 300,000 yuan jointly set up a Electronics Co., Ltd.. The company registered with the business sector. After three years of operation, the actual assets of the company reached 4.1 million yuan, of which the exclusive right to trademark was assessed as 500,000 yuan. A, B and C3 made a resolution after the consultation, alloting A’s assets of RMB3,600,000 in addition to the trademark exclusive right of RMB500,000 to be fully allocated according to the proportion of contribution, while A, B and C respectively obtained RMB1,500,000, 1,200,000 and 900,000 respectively Yuan of assets, so that a company’s corporate capital reduced to 500,000 yuan. Q: Is the company’s capital reduction action effective? 【Focus of the case】 Does the company’s capital reduction accord with the basic conditions and legal procedures stipulated by law? 【Jurisprudence Analysis】 Once a company’s capital has been registered, it must not be arbitrarily reduced. This is a matter of paid-up capital Claim. So in some countries and regions are not allowed to reduce the capital. However, most countries allow companies to reduce their capital. My country also allows to reduce capital. As the company’s purpose, business model