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2023年(nian)12月29日，全國人(ren)(ren)大常委會(hui)第七次會(hui)議審議通(tong)過新修訂(ding)的《中華人(ren)(ren)民共和(he)國公(gong)(gong)(gong)司(si)(si)法(fa)(fa)》（以下簡稱《公(gong)(gong)(gong)司(si)(si)法(fa)(fa)》），自(zi)2024年(nian)7月1日起施行。其中，公(gong)(gong)(gong)司(si)(si)注冊資本(ben)(ben)登(deng)記制度是重要的修訂(ding)內(nei)容。《公(gong)(gong)(gong)司(si)(si)法(fa)(fa)》堅持守正創新，明確有限責任公(gong)(gong)(gong)司(si)(si)自(zi)公(gong)(gong)(gong)司(si)(si)成立之日起五年(nian)內(nei)繳足注冊資本(ben)(ben)，同時(shi)要求《公(gong)(gong)(gong)司(si)(si)法(fa)(fa)》施行前已登(deng)記設立的存量公(gong)(gong)(gong)司(si)(si)要逐步(bu)調(diao)整(zheng)出資期限，出資期限、出資額明顯異常的，公(gong)(gong)(gong)司(si)(si)登(deng)記機關要及時(shi)要求公(gong)(gong)(gong)司(si)(si)進(jin)行調(diao)整(zheng)。

設置三年過渡期，便利有限責任公司調整出資期限、股份有限公司繳足股款。為引(yin)導公(gong)(gong)(gong)司(si)(si)有序、從容(rong)、理(li)性調(diao)整出(chu)(chu)資期(qi)(qi)(qi)限(xian)、出(chu)(chu)資數額，有效穩定社會預期(qi)(qi)(qi)，依照《公(gong)(gong)(gong)司(si)(si)法》“逐步(bu)”調(diao)整要(yao)求，征求意見稿明確對《公(gong)(gong)(gong)司(si)(si)法》施行(xing)前設立的存(cun)量公(gong)(gong)(gong)司(si)(si)設置三(san)年(nian)過渡期(qi)(qi)(qi)，過渡期(qi)(qi)(qi)自2024年(nian)7月1日(ri)起至(zhi)2027年(nian)6月30日(ri)止。有限(xian)責(ze)任公(gong)(gong)(gong)司(si)(si)可(ke)(ke)以在過渡期(qi)(qi)(qi)內(nei)將出(chu)(chu)資期(qi)(qi)(qi)限(xian)調(diao)至(zhi)五年(nian)以內(nei)，2032年(nian)6月30日(ri)前完(wan)成出(chu)(chu)資即符合要(yao)求。同時(shi)，明確有限(xian)責(ze)任公(gong)(gong)(gong)司(si)(si)自2027年(nian)7月1日(ri)起剩余認繳出(chu)(chu)資期(qi)(qi)(qi)限(xian)不(bu)足五年(nian)的，不(bu)需(xu)要(yao)調(diao)整出(chu)(chu)資期(qi)(qi)(qi)限(xian)。此外，股份有限(xian)公(gong)(gong)(gong)司(si)(si)可(ke)(ke)以在2027年(nian)6月30日(ri)前繳足認購(gou)股份的股款。

精準分類施策，審慎判定存量公司出資期限、出資額異常情況。為合理屆(jie)定出(chu)資(zi)(zi)(zi)期(qi)限(xian)(xian)(xian)、出(chu)資(zi)(zi)(zi)數(shu)額(e)明(ming)顯異常(chang)的公司，征求(qiu)意(yi)見稿將出(chu)資(zi)(zi)(zi)期(qi)限(xian)(xian)(xian)30年(nian)以(yi)上、出(chu)資(zi)(zi)(zi)數(shu)額(e)10億元的公司納(na)入是(shi)否屬于(yu)異常(chang)的研判范圍(wei)，公司登記機關(guan)(guan)可(ke)以(yi)組織專(zhuan)業機構(gou)進(jin)行(xing)評估，或(huo)者會同相關(guan)(guan)部(bu)門進(jin)行(xing)綜合研判，經(jing)省級市場監管(guan)部(bu)門同意(yi)，要求(qiu)其6個月內進(jin)行(xing)調(diao)整(zheng)，出(chu)資(zi)(zi)(zi)期(qi)限(xian)(xian)(xian)、出(chu)資(zi)(zi)(zi)數(shu)額(e)應當調(diao)整(zheng)至合理范圍(wei)。同時，明(ming)確(que)公司不適用5年(nian)出(chu)資(zi)(zi)(zi)規(gui)定的具體情(qing)形，承擔(dan)國家重(zhong)大戰略任務、關(guan)(guan)系國計民生或(huo)者涉及國家安(an)全(quan)、重(zhong)大公共利益的民營(ying)、外資(zi)(zi)(zi)、國資(zi)(zi)(zi)等(deng)公司，經(jing)國務院(yuan)主(zhu)管(guan)部(bu)門或(huo)者省級以(yi)上人民政府同意(yi)，可(ke)以(yi)按原有出(chu)資(zi)(zi)(zi)期(qi)限(xian)(xian)(xian)出(chu)資(zi)(zi)(zi)。此外，針(zhen)對可(ke)能出(chu)現的減(jian)資(zi)(zi)(zi)需求(qiu)，應當優化(hua)調(diao)整(zheng)出(chu)資(zi)(zi)(zi)期(qi)限(xian)(xian)(xian)、出(chu)資(zi)(zi)(zi)數(shu)額(e)的流程和材料(liao)，提(ti)升網上辦理便利化(hua)水平。

強化公司信息公示強性約束，提高公司出資信息透明度和準確性，通過社會監督推動股東依法出資。征(zheng)求(qiu)意見稿(gao)明(ming)確要求(qiu)公(gong)(gong)(gong)司應當(dang)及時在國家(jia)企業(ye)信(xin)用信(xin)息(xi)公(gong)(gong)(gong)示系統上公(gong)(gong)(gong)示認繳(jiao)(jiao)和(he)實(shi)繳(jiao)(jiao)的(de)(de)出(chu)(chu)(chu)資(zi)額、出(chu)(chu)(chu)資(zi)方式(shi)、出(chu)(chu)(chu)資(zi)日期，發起人認購的(de)(de)股(gu)份數(shu)等(deng)信(xin)息(xi)，并上傳股(gu)東名冊、財務報表等(deng)股(gu)東實(shi)繳(jiao)(jiao)相關說明(ming)材料(liao)。同(tong)時，立足柔性監(jian)管、社(she)會(hui)共(gong)治(zhi)，充分發揮企業(ye)信(xin)息(xi)公(gong)(gong)(gong)示的(de)(de)優勢，壓實(shi)公(gong)(gong)(gong)司及時如實(shi)公(gong)(gong)(gong)示出(chu)(chu)(chu)資(zi)信(xin)息(xi)的(de)(de)主體責任，對不依(yi)法調整(zheng)的(de)(de)公(gong)(gong)(gong)司進行特別標注并向社(she)會(hui)公(gong)(gong)(gong)示。

征(zheng)求意見稿體現了新《公司(si)法(fa)》的(de)(de)立法(fa)意圖和(he)價值(zhi)取(qu)向，有(you)利于規范公司(si)注冊(ce)資本登記管理行為(wei)，健(jian)全市(shi)場(chang)(chang)(chang)準入市(shi)場(chang)(chang)(chang)經(jing)濟基(ji)礎性(xing)制度，提升公司(si)公示信息(xi)的(de)(de)透明度和(he)準確性(xing)，有(you)利于穩定市(shi)場(chang)(chang)(chang)發(fa)展預期(qi)，打造誠信有(you)序的(de)(de)營(ying)商環境(jing)，推動(dong)包括公司(si)在內(nei)各類經(jing)營(ying)主體高質量發(fa)展。