J9九游会AG

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关于国有企业无偿划转的重要实务问题探析

作者:杨威

引 言

国(guo)有(you)(you)(you)企业(ye)(ye)产(chan)(chan)权(quan)无偿(chang)(chang)(chang)(chang)(chang)划(hua)转(zhuan)是(shi)国(guo)有(you)(you)(you)资产(chan)(chan)转(zhuan)让的(de)(de)(de)特殊形式,不同(tong)于(yu)在支(zhi)付合(he)理对价基础上(shang)的(de)(de)(de)正常交易行为,该行为是(shi)基于(yu)国(guo)有(you)(you)(you)资产(chan)(chan)管(guan)理需(xu)要而对国(guo)有(you)(you)(you)产(chan)(chan)权(quan)行政化的(de)(de)(de)无偿(chang)(chang)(chang)(chang)(chang)调整(zheng),划(hua)转(zhuan)双方(fang)也(ye)具有(you)(you)(you)一定(ding)的(de)(de)(de)被动性。目(mu)前(qian),根据(ju)无偿(chang)(chang)(chang)(chang)(chang)划(hua)转(zhuan)标的(de)(de)(de)是(shi)否属于(yu)上(shang)市公司股权(quan),国(guo)有(you)(you)(you)企业(ye)(ye)产(chan)(chan)权(quan)的(de)(de)(de)无偿(chang)(chang)(chang)(chang)(chang)划(hua)转(zhuan)主要适用依据(ju)分(fen)别为《企业(ye)(ye)国(guo)有(you)(you)(you)产(chan)(chan)权(quan)无偿(chang)(chang)(chang)(chang)(chang)划(hua)转(zhuan)管(guan)理暂(zan)行办(ban)法(fa)(fa)》和(he)《上(shang)市公司国(guo)有(you)(you)(you)股权(quan)监督管(guan)理办(ban)法(fa)(fa)》。因此(ci),国(guo)有(you)(you)(you)企业(ye)(ye)进行无偿(chang)(chang)(chang)(chang)(chang)划(hua)转(zhuan)的(de)(de)(de)程序与批准实际上(shang)已有(you)(you)(you)明确规定(ding),故对于(yu)有(you)(you)(you)关的(de)(de)(de)大部分(fen)事(shi)项照章办(ban)事(shi)即可,但仍有(you)(you)(you)个别重要问题在实践中存在疑(yi)问有(you)(you)(you)待(dai)厘(li)清。同(tong)时,从司法(fa)(fa)实践来看,无偿(chang)(chang)(chang)(chang)(chang)划(hua)转(zhuan)引起的(de)(de)(de)争议纠(jiu)纷总体(ti)较少,但也(ye)并非完全没有(you)(you)(you)争议和(he)法(fa)(fa)律责任风险。

此外(wai),因(yin)国(guo)有(you)企业除国(guo)资属(shu)性(xing)外(wai)还具有(you)一般(ban)商(shang)(shang)(shang)事主体的(de)地位,且(qie)作(zuo)为无(wu)偿(chang)(chang)划转(zhuan)行为基本依据的(de)《企业国(guo)有(you)资产法(fa)(fa)(fa)》《企业国(guo)有(you)产权(quan)无(wu)偿(chang)(chang)划转(zhuan)管(guan)理(li)暂行办法(fa)(fa)(fa)》《上市公司(si)(si)国(guo)有(you)股权(quan)监(jian)督管(guan)理(li)办法(fa)(fa)(fa)》并不(bu)能排除适用《民法(fa)(fa)(fa)典》《公司(si)(si)法(fa)(fa)(fa)》《证券法(fa)(fa)(fa)》等一般(ban)商(shang)(shang)(shang)事法(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)规和金(jin)(jin)融(rong)等特殊行业监(jian)管(guan)规定(ding),故(gu)无(wu)偿(chang)(chang)划转(zhuan)在实(shi)践中还面临着(zhe)一般(ban)商(shang)(shang)(shang)事法(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)规和金(jin)(jin)融(rong)等特殊行业监(jian)管(guan)规定(ding)的(de)约(yue)束,故(gu)无(wu)偿(chang)(chang)划转(zhuan)并不(bu)能“随心所欲(yu)”,需要同时遵守其他规定(ding)。

基(ji)于以(yi)上考(kao)量(liang),笔者现根据(ju)相关法律法规,结合相关裁判案例(li)和笔者的服(fu)务(wu)(wu)经验,就国(guo)有企业无偿划(hua)转涉(she)及(ji)的重(zhong)要实务(wu)(wu)问(wen)题(ti)分析与梳理如下(xia),以(yi)资(zi)参考(kao)。

一、关于无偿划转适用的主体与范围

首先(xian),2005年施行(xing)的《企(qi)业(ye)(ye)国(guo)(guo)(guo)(guo)有(you)(you)产权(quan)无(wu)偿(chang)(chang)(chang)划(hua)转(zhuan)管理(li)暂行(xing)办法》第二(er)条规定:“本办法所称企(qi)业(ye)(ye)国(guo)(guo)(guo)(guo)有(you)(you)产权(quan)无(wu)偿(chang)(chang)(chang)划(hua)转(zhuan),是(shi)指企(qi)业(ye)(ye)国(guo)(guo)(guo)(guo)有(you)(you)产权(quan)在政(zheng)府(fu)机构、事(shi)业(ye)(ye)单位、国(guo)(guo)(guo)(guo)有(you)(you)独(du)(du)资(zi)企(qi)业(ye)(ye)、国(guo)(guo)(guo)(guo)有(you)(you)独(du)(du)资(zi)公(gong)司之间(jian)的无(wu)偿(chang)(chang)(chang)转(zhuan)移。”据(ju)此,国(guo)(guo)(guo)(guo)有(you)(you)独(du)(du)资(zi)企(qi)业(ye)(ye)、国(guo)(guo)(guo)(guo)有(you)(you)独(du)(du)资(zi)公(gong)司之间(jian)可以进行(xing)无(wu)偿(chang)(chang)(chang)划(hua)转(zhuan),但两个政(zheng)府(fu)部(bu)门共同(tong)出(chu)资(zi)设(she)立的企(qi)业(ye)(ye)或者两个国(guo)(guo)(guo)(guo)有(you)(you)独(du)(du)资(zi)公(gong)司出(chu)资(zi)设(she)立的企(qi)业(ye)(ye)能(neng)否进行(xing)无(wu)偿(chang)(chang)(chang)划(hua)转(zhuan)?很明显,虽然前述(shu)情形下(xia)的企(qi)业(ye)(ye)并(bing)非(fei)国(guo)(guo)(guo)(guo)有(you)(you)独(du)(du)资(zi),但实(shi)质上全部(bu)是(shi)国(guo)(guo)(guo)(guo)有(you)(you)出(chu)资(zi),其进行(xing)无(wu)偿(chang)(chang)(chang)划(hua)转(zhuan)并(bing)不会造成国(guo)(guo)(guo)(guo)有(you)(you)资(zi)产流(liu)失,似乎是(shi)可以的,但依据(ju)是(shi)什么?

对此,国(guo)(guo)务院国(guo)(guo)资(zi)(zi)委于2014年(nian)出(chu)台《关于促(cu)进企(qi)(qi)业(ye)(ye)(ye)国(guo)(guo)有(you)产(chan)权(quan)流转有(you)关事项的通知(zhi)》规(gui)定:“三、国(guo)(guo)有(you)全(quan)(quan)(quan)资(zi)(zi)企(qi)(qi)业(ye)(ye)(ye)之间或国(guo)(guo)有(you)全(quan)(quan)(quan)资(zi)(zi)企(qi)(qi)业(ye)(ye)(ye)与国(guo)(guo)有(you)独资(zi)(zi)企(qi)(qi)业(ye)(ye)(ye)、国(guo)(guo)有(you)独资(zi)(zi)公司之间,经双方全(quan)(quan)(quan)体股东一致(zhi)同意,其所持股权(quan)可以实施无偿划(hua)(hua)转。具体程序按照……《企(qi)(qi)业(ye)(ye)(ye)国(guo)(guo)有(you)产(chan)权(quan)无偿划(hua)(hua)转管(guan)理(li)暂行办法》(国(guo)(guo)资(zi)(zi)发(fa)产(chan)权(quan)〔2005〕239号)的规(gui)定办理(li)。”按照该通知(zhi),国(guo)(guo)有(you)全(quan)(quan)(quan)资(zi)(zi)企(qi)(qi)业(ye)(ye)(ye)也可以作为无偿划(hua)(hua)转的主(zhu)体,但(dan)需全(quan)(quan)(quan)体股东一致(zhi)同意,实际上(shang)解决了(le)前(qian)述提出(chu)的问(wen)题。

其次,《企(qi)业(ye)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)产权无偿(chang)划(hua)(hua)转(zhuan)(zhuan)管(guan)理(li)(li)(li)暂行(xing)(xing)(xing)办(ban)法(fa)》第三条(tiao):“股(gu)(gu)(gu)(gu)份有(you)(you)限(xian)(xian)(xian)公司(si)(si)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)无偿(chang)划(hua)(hua)转(zhuan)(zhuan),按国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家有(you)(you)关规定(ding)执(zhi)(zhi)行(xing)(xing)(xing)。”按照(zhao)该(gai)规定(ding),股(gu)(gu)(gu)(gu)份有(you)(you)限(xian)(xian)(xian)公司(si)(si)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)进行(xing)(xing)(xing)无偿(chang)划(hua)(hua)转(zhuan)(zhuan)不适(shi)用(yong)《企(qi)业(ye)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)产权无偿(chang)划(hua)(hua)转(zhuan)(zhuan)管(guan)理(li)(li)(li)暂行(xing)(xing)(xing)办(ban)法(fa)》,而应适(shi)用(yong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家的(de)(de)(de)特(te)别规定(ding)。2007年国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)务(wu)院(yuan)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)资委与证监(jian)会(hui)联合发布《国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)东转(zhuan)(zhuan)让所持(chi)上市(shi)公司(si)(si)股(gu)(gu)(gu)(gu)份管(guan)理(li)(li)(li)暂行(xing)(xing)(xing)办(ban)法(fa)》,为(wei)上市(shi)公司(si)(si)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)权无偿(chang)划(hua)(hua)转(zhuan)(zhuan)提供了(le)依(yi)据,但(dan)针对非(fei)上市(shi)股(gu)(gu)(gu)(gu)份有(you)(you)限(xian)(xian)(xian)公司(si)(si)的(de)(de)(de)特(te)别规定(ding)却迟(chi)迟(chi)未来。直到2018年,国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)务(wu)院(yuan)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)资委出台《关于(yu)进一步明(ming)确非(fei)上市(shi)股(gu)(gu)(gu)(gu)份有(you)(you)限(xian)(xian)(xian)公司(si)(si)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)权管(guan)理(li)(li)(li)有(you)(you)关事项的(de)(de)(de)通(tong)知》明(ming)确规定(ding):“非(fei)上市(shi)股(gu)(gu)(gu)(gu)份有(you)(you)限(xian)(xian)(xian)公司(si)(si)的(de)(de)(de)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)权无偿(chang)划(hua)(hua)转(zhuan)(zhuan),参照(zhao)《关于(yu)印发〈企(qi)业(ye)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)产权无偿(chang)划(hua)(hua)转(zhuan)(zhuan)管(guan)理(li)(li)(li)暂行(xing)(xing)(xing)办(ban)法(fa)>的(de)(de)(de)通(tong)知》(国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)资发产权〔2005〕239号)等规定(ding)执(zhi)(zhi)行(xing)(xing)(xing)。”至此,非(fei)上市(shi)股(gu)(gu)(gu)(gu)份有(you)(you)限(xian)(xian)(xian)公司(si)(si)的(de)(de)(de)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)股(gu)(gu)(gu)(gu)权无偿(chang)划(hua)(hua)转(zhuan)(zhuan)也有(you)(you)了(le)明(ming)确依(yi)据。

再次,前(qian)面解(jie)决了非上市(shi)股(gu)(gu)份有(you)限公司(si)国(guo)有(you)股(gu)(gu)的无(wu)偿(chang)划转依据(ju)问题(ti),那么上市(shi)公司(si)国(guo)有(you)股(gu)(gu)无(wu)偿(chang)划转的依据(ju)是什(shen)么呢(ni)?前(qian)文(wen)已述,在此之前(qian)是2007年的《国(guo)有(you)股(gu)(gu)东(dong)转让所(suo)持上市(shi)公司(si)股(gu)(gu)份管(guan)理(li)暂行办(ban)法》,但(dan)2018年国(guo)务(wu)院国(guo)资(zi)委、财政部(bu)、证监(jian)会又出(chu)台《上市(shi)公司(si)国(guo)有(you)股(gu)(gu)权监(jian)督(du)管(guan)理(li)办(ban)法》,这(zhei)是目前(qian)上市(shi)公司(si)国(guo)有(you)股(gu)(gu)无(wu)偿(chang)划转的依据(ju),按照该办(ban)法第三十七条规(gui)定:“政府部(bu)门、机构、事业(ye)单位(wei)、国(guo)有(you)独资(zi)或全资(zi)企业(ye)之间可以依法无(wu)偿(chang)划转所(suo)持上市(shi)公司(si)股(gu)(gu)份。”

最后(hou),股权(quan)(quan)以外(wai)的资(zi)(zi)(zi)产(chan)(chan)能(neng)否在主(zhu)体适(shi)(shi)格的国(guo)(guo)有企(qi)(qi)业之间(jian)进(jin)(jin)行(xing)无(wu)偿(chang)划(hua)转(zhuan)?对此,《企(qi)(qi)业国(guo)(guo)有产(chan)(chan)权(quan)(quan)无(wu)偿(chang)划(hua)转(zhuan)管理(li)暂行(xing)办(ban)法》第二(er)十一条(tiao)规定:“企(qi)(qi)业实(shi)(shi)物资(zi)(zi)(zi)产(chan)(chan)等无(wu)偿(chang)划(hua)转(zhuan)参照本办(ban)法执行(xing)。”从无(wu)偿(chang)划(hua)转(zhuan)的适(shi)(shi)用(yong)主(zhu)体范围与制度目的看,由于(yu)无(wu)偿(chang)划(hua)转(zhuan)是在国(guo)(guo)有独(du)资(zi)(zi)(zi)、全资(zi)(zi)(zi)企(qi)(qi)业之间(jian)进(jin)(jin)行(xing),所(suo)以不(bu)会(hui)出现国(guo)(guo)有资(zi)(zi)(zi)产(chan)(chan)流失问题,故(gu)笔者认为,前述(shu)规定的“实(shi)(shi)物资(zi)(zi)(zi)产(chan)(chan)”以外(wai)的土地使用(yong)权(quan)(quan)、知识产(chan)(chan)权(quan)(quan)、债权(quan)(quan)等资(zi)(zi)(zi)产(chan)(chan)也应可(ke)以归于(yu)“等”的范畴而允(yun)许进(jin)(jin)行(xing)无(wu)偿(chang)划(hua)转(zhuan)。

此外,笔者服务(wu)(wu)(wu)的(de)(de)(de)(de)国有企(qi)业(ye)客(ke)户(hu)曾(ceng)提出(chu),债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)能否(fou)进行(xing)无(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)?笔者倾向(xiang)于(yu)认为(wei),债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)不(bu)(bu)(bu)属于(yu)资(zi)产(chan),不(bu)(bu)(bu)能作(zuo)(zuo)为(wei)无(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)标的(de)(de)(de)(de),但(dan)(dan)可(ke)(ke)分不(bu)(bu)(bu)同情(qing)况(kuang)进行(xing)相(xiang)应(ying)(ying)(ying)处(chu)(chu)(chu)理:一(yi)方(fang)(fang)(fang)面,如果是国有独资(zi)或全资(zi)企(qi)业(ye)之间存在债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu),债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)固然不(bu)(bu)(bu)可(ke)(ke)以作(zuo)(zuo)为(wei)无(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)标的(de)(de)(de)(de)资(zi)产(chan),但(dan)(dan)可(ke)(ke)以反向(xiang)思考(kao)该问题,即一(yi)方(fang)(fang)(fang)对另一(yi)方(fang)(fang)(fang)负(fu)有的(de)(de)(de)(de)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu),反过来(lai)是一(yi)方(fang)(fang)(fang)对另一(yi)方(fang)(fang)(fang)的(de)(de)(de)(de)债(zhai)(zhai)(zhai)(zhai)权(quan),故可(ke)(ke)按无(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)债(zhai)(zhai)(zhai)(zhai)权(quan)的(de)(de)(de)(de)思路解决该问题。另一(yi)方(fang)(fang)(fang)面,《企(qi)业(ye)国有产(chan)权(quan)无(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)管理暂行(xing)办(ban)法》第八条(tiao)规(gui)定(ding):“划(hua)出(chu)方(fang)(fang)(fang)应(ying)(ying)(ying)当就(jiu)无(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)事项通知(zhi)本(ben)企(qi)业(ye)(单位)债(zhai)(zhai)(zhai)(zhai)权(quan)人,并(bing)(bing)制订(ding)相(xiang)应(ying)(ying)(ying)的(de)(de)(de)(de)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)处(chu)(chu)(chu)置方(fang)(fang)(fang)案。”据(ju)此,虽然实务(wu)(wu)(wu)中大部(bu)分时(shi)候划(hua)出(chu)方(fang)(fang)(fang)的(de)(de)(de)(de)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)处(chu)(chu)(chu)置方(fang)(fang)(fang)案都是规(gui)定(ding)由划(hua)出(chu)方(fang)(fang)(fang)继续自行(xing)承(cheng)担(dan),但(dan)(dan)并(bing)(bing)不(bu)(bu)(bu)代表(biao)不(bu)(bu)(bu)可(ke)(ke)以将(jiang)划(hua)出(chu)方(fang)(fang)(fang)相(xiang)应(ying)(ying)(ying)的(de)(de)(de)(de)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)(主要(yao)是与(yu)划(hua)出(chu)资(zi)产(chan)有关的(de)(de)(de)(de)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu))转(zhuan)(zhuan)移至(zhi)划(hua)入(ru)方(fang)(fang)(fang)承(cheng)担(dan),即将(jiang)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)转(zhuan)(zhuan)移作(zuo)(zuo)为(wei)债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)处(chu)(chu)(chu)置方(fang)(fang)(fang)案的(de)(de)(de)(de)内容与(yu)资(zi)产(chan)划(hua)转(zhuan)(zhuan)事宜一(yi)并(bing)(bing)报批。不(bu)(bu)(bu)过,按规(gui)定(ding),债(zhai)(zhai)(zhai)(zhai)务(wu)(wu)(wu)转(zhuan)(zhuan)移需要(yao)债(zhai)(zhai)(zhai)(zhai)权(quan)人同意,否(fou)则,对债(zhai)(zhai)(zhai)(zhai)权(quan)人不(bu)(bu)(bu)发生效力。

二、关(guan)于无偿(chang)划转与《公(gong)司法》的相关(guan)限制程序与风险

根(gen)据《企业国(guo)有(you)产权(quan)无偿划(hua)(hua)转(zhuan)管理(li)暂(zan)行办法(fa)》第五条规(gui)定:“有(you)限(xian)责任公(gong)(gong)(gong)司(si)国(guo)有(you)股(gu)权(quan)的(de)(de)(de)划(hua)(hua)转(zhuan),还(hai)(hai)应(ying)当遵(zun)循《中华人民共和(he)国(guo)公(gong)(gong)(gong)司(si)法(fa)》的(de)(de)(de)有(you)关规(gui)定。”因(yin)此,作(zuo)为国(guo)有(you)产权(quan)划(hua)(hua)出方(fang)的(de)(de)(de)股(gu)份(fen)(fen)有(you)限(xian)公(gong)(gong)(gong)司(si)不仅应(ying)遵(zun)守《公(gong)(gong)(gong)司(si)法(fa)》第一百(bai)四十(shi)(shi)一条“发起(qi)人持有(you)的(de)(de)(de)本(ben)公(gong)(gong)(gong)司(si)股(gu)份(fen)(fen),自公(gong)(gong)(gong)司(si)成立之日起(qi)一年内(nei)不得转(zhuan)让(rang)”的(de)(de)(de)规(gui)定,还(hai)(hai)应(ying)遵(zun)守《公(gong)(gong)(gong)司(si)法(fa)》第七十(shi)(shi)一条关于有(you)限(xian)责任公(gong)(gong)(gong)司(si)转(zhuan)让(rang)股(gu)权(quan)的(de)(de)(de)规(gui)定,这(zhei)一点(dian)的(de)(de)(de)适用在实(shi)践中存在争(zheng)议(yi)。

按照《公(gong)(gong)司(si)法(fa)》第七(qi)十一(yi)条(tiao)(tiao)规定(ding),在(zai)公(gong)(gong)司(si)章(zhang)程无(wu)特别约定(ding)的(de)情(qing)况(kuang)下(xia)(xia),国有产权(quan)(quan)划(hua)出(chu)方(fang)在(zai)无(wu)偿划(hua)转其(qi)持有的(de)标的(de)公(gong)(gong)司(si)股(gu)权(quan)(quan)时,应(ying)按照《公(gong)(gong)司(si)法(fa)》第七(qi)十一(yi)条(tiao)(tiao)规定(ding)书面通(tong)知(zhi)其(qi)他股(gu)东(dong)(dong)并征得其(qi)他股(gu)东(dong)(dong)过半(ban)数同(tong)意(yi)(yi),其(qi)他股(gu)东(dong)(dong)半(ban)数以上不(bu)同(tong)意(yi)(yi)转让的(de),不(bu)同(tong)意(yi)(yi)的(de)股(gu)东(dong)(dong)应(ying)当购买(mai)该(gai)转让的(de)股(gu)权(quan)(quan);经(jing)股(gu)东(dong)(dong)同(tong)意(yi)(yi)转让的(de)股(gu)权(quan)(quan),在(zai)同(tong)等(deng)条(tiao)(tiao)件下(xia)(xia),其(qi)他股(gu)东(dong)(dong)有优先购买(mai)权(quan)(quan)。对此(ci)问(wen)题,笔者分析如下(xia)(xia):

首先,无偿(chang)划转(zhuan)(zhuan)(zhuan)股(gu)(gu)(gu)权没有征得其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)过(guo)半数(shu)同(tong)意有什(shen)么法(fa)(fa)(fa)律后果?《最高人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)院(yuan)关于适用<中(zhong)华人(ren)(ren)民(min)(min)(min)共和国公司法(fa)(fa)(fa)>若干问题的规定(四)》第(di)二十(shi)一(yi)条规定:“有限责任公司的股(gu)(gu)(gu)东(dong)(dong)(dong)向(xiang)股(gu)(gu)(gu)东(dong)(dong)(dong)以外的人(ren)(ren)转(zhuan)(zhuan)(zhuan)让(rang)(rang)(rang)股(gu)(gu)(gu)权,未(wei)就其(qi)(qi)(qi)(qi)股(gu)(gu)(gu)权转(zhuan)(zhuan)(zhuan)让(rang)(rang)(rang)事项征求(qiu)(qiu)其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)意见,或者以欺(qi)诈、恶意串通等(deng)(deng)手段,损(sun)害(hai)其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)优(you)先购(gou)(gou)买(mai)权,其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)主(zhu)张(zhang)按(an)(an)照(zhao)同(tong)等(deng)(deng)条件购(gou)(gou)买(mai)该转(zhuan)(zhuan)(zhuan)让(rang)(rang)(rang)股(gu)(gu)(gu)权的,人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)院(yuan)应当予以支(zhi)持。前款规定的其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)仅提出确认股(gu)(gu)(gu)权转(zhuan)(zhuan)(zhuan)让(rang)(rang)(rang)合(he)同(tong)及股(gu)(gu)(gu)权变(bian)动效力等(deng)(deng)请求(qiu)(qiu),未(wei)同(tong)时(shi)主(zhu)张(zhang)按(an)(an)照(zhao)同(tong)等(deng)(deng)条件购(gou)(gou)买(mai)转(zhuan)(zhuan)(zhuan)让(rang)(rang)(rang)股(gu)(gu)(gu)权的,人(ren)(ren)民(min)(min)(min)法(fa)(fa)(fa)院(yuan)不予支(zhi)持,其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)非因自身原因导(dao)致(zhi)(zhi)无法(fa)(fa)(fa)行使优(you)先购(gou)(gou)买(mai)权,请求(qiu)(qiu)损(sun)害(hai)赔(pei)偿(chang)的除(chu)外。”据此,未(wei)按(an)(an)规定征得其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)同(tong)意并不会导(dao)致(zhi)(zhi)无偿(chang)划转(zhuan)(zhuan)(zhuan)股(gu)(gu)(gu)权无效,但(dan)从字面意思理(li)解(jie),其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)有权主(zhu)张(zhang)按(an)(an)同(tong)等(deng)(deng)条件行使优(you)先购(gou)(gou)买(mai)权,如(ru)果股(gu)(gu)(gu)权划转(zhuan)(zhuan)(zhuan)已完成(cheng)并办(ban)理(li)工商(shang)变(bian)更登(deng)记导(dao)致(zhi)(zhi)其(qi)(qi)(qi)(qi)他(ta)(ta)(ta)股(gu)(gu)(gu)东(dong)(dong)(dong)无法(fa)(fa)(fa)行使优(you)先购(gou)(gou)买(mai)权,可要(yao)求(qiu)(qiu)损(sun)害(hai)赔(pei)偿(chang)。

其(qi)次,笔(bi)者(zhe)认为(wei),虽然有(you)前述(shu)规定,但在(zai)无(wu)(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)的(de)(de)(de)(de)特殊(shu)情(qing)况下,其(qi)他(ta)股(gu)东(dong)(dong)的(de)(de)(de)(de)优(you)先(xian)购(gou)(gou)买权(quan)(quan)(quan)能(neng)(neng)否行(xing)使、如(ru)何行(xing)使值得讨论。根(gen)据《最(zui)高人民法(fa)院关(guan)于(yu)适用<中(zhong)华人民共(gong)和国公司法(fa)>若干问题的(de)(de)(de)(de)规定(四)》第十八条(tiao)(tiao)(tiao)规定,行(xing)使优(you)先(xian)购(gou)(gou)买权(quan)(quan)(quan)时判断“同(tong)等条(tiao)(tiao)(tiao)件(jian)”,应当考虑转(zhuan)(zhuan)让(rang)股(gu)权(quan)(quan)(quan)的(de)(de)(de)(de)数量、价格、支付(fu)方(fang)式及期(qi)限等因素。但是(shi)(shi)(shi),对于(yu)无(wu)(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)这种特殊(shu)情(qing)况,不(bu)存在(zai)对价支付(fu),如(ru)何确定同(tong)等条(tiao)(tiao)(tiao)件(jian)呢?笔(bi)者(zhe)认为(wei),即使其(qi)他(ta)股(gu)东(dong)(dong)满(man)(man)足(zu)无(wu)(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)的(de)(de)(de)(de)划(hua)入方(fang)主(zhu)体(ti)资(zi)(zi)(zi)(zi)格条(tiao)(tiao)(tiao)件(jian),即也是(shi)(shi)(shi)国有(you)独资(zi)(zi)(zi)(zi)或全资(zi)(zi)(zi)(zi)企(qi)业(ye)(ye),但无(wu)(wu)偿(chang)(chang)划(hua)转(zhuan)(zhuan)是(shi)(shi)(shi)国资(zi)(zi)(zi)(zi)监管部门或国家出(chu)资(zi)(zi)(zi)(zi)企(qi)业(ye)(ye)在(zai)特定主(zhu)体(ti)之(zhi)间作(zuo)出(chu)的(de)(de)(de)(de)战略安排(pai),其(qi)他(ta)股(gu)东(dong)(dong)是(shi)(shi)(shi)不(bu)可(ke)(ke)能(neng)(neng)满(man)(man)足(zu)该等特殊(shu)主(zhu)体(ti)条(tiao)(tiao)(tiao)件(jian)的(de)(de)(de)(de),更不(bu)可(ke)(ke)能(neng)(neng)以(yi)“无(wu)(wu)偿(chang)(chang)”的(de)(de)(de)(de)“同(tong)等条(tiao)(tiao)(tiao)件(jian)”受让(rang),否则(ze),将导(dao)致国有(you)资(zi)(zi)(zi)(zi)产流失,也与优(you)先(xian)“购(gou)(gou)买”权(quan)(quan)(quan)的(de)(de)(de)(de)本义矛盾,故其(qi)他(ta)股(gu)东(dong)(dong)并不(bu)能(neng)(neng)具备行(xing)使优(you)先(xian)购(gou)(gou)买权(quan)(quan)(quan)的(de)(de)(de)(de)条(tiao)(tiao)(tiao)件(jian)。

客观来说(shuo),由于无(wu)(wu)(wu)(wu)偿(chang)划(hua)转股(gu)(gu)权(quan)对有限(xian)责任公(gong)司(si)的(de)人合属(shu)性会(hui)形成一定(ding)挑战,实践(jian)中也(ye)(ye)可能出(chu)现其(qi)(qi)他股(gu)(gu)东(dong)对无(wu)(wu)(wu)(wu)偿(chang)划(hua)转股(gu)(gu)权(quan)提出(chu)异(yi)议进而引发纠纷(fen)的(de)情(qing)况(kuang)。对此,前已分析,虽然其(qi)(qi)他股(gu)(gu)东(dong)不(bu)(bu)具备行使优先购买权(quan)的(de)条件,但(dan)在公(gong)司(si)章程无(wu)(wu)(wu)(wu)特别约(yue)定(ding)的(de)情(qing)况(kuang)下(xia)(xia),股(gu)(gu)权(quan)划(hua)出(chu)方还(hai)是需要(yao)征得其(qi)(qi)他股(gu)(gu)东(dong)过半数同意,且在其(qi)(qi)不(bu)(bu)同意的(de)情(qing)况(kuang)下(xia)(xia)反而有“义务”购买该等(deng)股(gu)(gu)权(quan),导致与拟进行的(de)无(wu)(wu)(wu)(wu)偿(chang)划(hua)转行为(wei)背道而驰,这也(ye)(ye)会(hui)在实践(jian)操作中给股(gu)(gu)权(quan)无(wu)(wu)(wu)(wu)偿(chang)划(hua)转造成诸多(duo)不(bu)(bu)必(bi)要(yao)的(de)麻(ma)烦甚(shen)至纠纷(fen)。

综(zong)上,为避免发生纠纷并(bing)顺(shun)利办(ban)理工商变(bian)更(geng)登(deng)记,在(zai)公(gong)司(si)(si)(si)章(zhang)(zhang)程没有特(te)殊规(gui)定(ding)的(de)(de)(de)(de)(de)情况下,国(guo)有企(qi)业在(zai)进行(xing)(xing)无偿(chang)(chang)划(hua)(hua)转股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)前(qian)应努力协调(diao),取得其他(ta)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)东同意无偿(chang)(chang)划(hua)(hua)转并(bing)放弃优先(xian)购买权(quan)(quan)(quan)的(de)(de)(de)(de)(de)书面文书,但(dan)实践中(zhong)更(geng)多是通过(guo)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)东会决(jue)议的(de)(de)(de)(de)(de)方式进行(xing)(xing)。同时(shi),要做到未(wei)雨绸(chou)缪,国(guo)有企(qi)业在(zai)进行(xing)(xing)合资(zi)新设(she)公(gong)司(si)(si)(si)或对外投(tou)资(zi)公(gong)司(si)(si)(si)时(shi),应争取在(zai)公(gong)司(si)(si)(si)章(zhang)(zhang)程的(de)(de)(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)转让(rang)条(tiao)款明(ming)确(que)特(te)别(bie)约定(ding),国(guo)有企(qi)业“根(gen)据国(guo)有资(zi)产无偿(chang)(chang)划(hua)(hua)转规(gui)定(ding)转让(rang)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)的(de)(de)(de)(de)(de),不(bu)(bu)适(shi)用(yong)关于股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)转让(rang)的(de)(de)(de)(de)(de)一般性(xing)规(gui)定(ding),可(ke)自(zi)由(you)转让(rang)”。对此,作出类似安排(pai)且(qie)得到法(fa)院支持的(de)(de)(de)(de)(de)案例可(ke)参见最(zui)高(gao)人民法(fa)院“(2017)最(zui)高(gao)法(fa)民终205号”民事判决(jue)书:“甘(gan)肃(su)(su)HX公(gong)司(si)(si)(si)章(zhang)(zhang)程第十四条(tiao)第(三)项规(gui)定(ding):‘股(gu)(gu)(gu)(gu)(gu)(gu)(gu)东不(bu)(bu)得将其股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)无偿(chang)(chang)赠(zeng)予(yu)他(ta)人,但(dan)根(gen)据国(guo)有资(zi)产无偿(chang)(chang)划(hua)(hua)拨规(gui)定(ding)的(de)(de)(de)(de)(de)不(bu)(bu)在(zai)此限,且(qie)无偿(chang)(chang)划(hua)(hua)拨不(bu)(bu)适(shi)用(yong)关于股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)转让(rang)的(de)(de)(de)(de)(de)规(gui)定(ding)’,故(gu)甘(gan)肃(su)(su)HN公(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)该次(ci)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)划(hua)(hua)转不(bu)(bu)适(shi)用(yong)股(gu)(gu)(gu)(gu)(gu)(gu)(gu)权(quan)(quan)(quan)转让(rang)的(de)(de)(de)(de)(de)规(gui)定(ding),即甘(gan)肃(su)(su)HN公(gong)司(si)(si)(si)无需提(ti)前(qian)三十日告知天(tian)津XM公(gong)司(si)(si)(si),天(tian)津XM公(gong)司(si)(si)(si)也不(bu)(bu)存在(zai)行(xing)(xing)使优先(xian)购买权(quan)(quan)(quan)的(de)(de)(de)(de)(de)基础(chu)。”

三、关于(yu)上市(shi)公(gong)司、新(xin)三板公(gong)司国(guo)有股(gu)权无偿划转程序要点

前文已述,国有(you)企业进行股(gu)(gu)权无偿(chang)(chang)划(hua)转(zhuan)本质(zhi)上也是股(gu)(gu)权转(zhuan)让(rang)(rang),不仅要遵守国资监管(guan)(guan)规(gui)定(ding),还要遵守证(zheng)券(quan)(quan)、金融等(deng)特殊(shu)监管(guan)(guan)规(gui)定(ding)。对于被划(hua)转(zhuan)标的企业属于上市公司、新(xin)三板(ban)公司或(huo)金融等(deng)特殊(shu)行业公司的,相关的证(zheng)券(quan)(quan)、金融等(deng)特殊(shu)管(guan)(guan)理规(gui)定(ding)对于股(gu)(gu)权转(zhuan)让(rang)(rang)往往具有(you)受(shou)让(rang)(rang)主体资格条件、比例限制、变更审批/备案以及信息披露等(deng)要求(qiu),需(xu)在(zai)无偿(chang)(chang)划(hua)转(zhuan)操作(zuo)过程中(zhong)特别注意。另一方面,这些监管(guan)(guan)规(gui)定(ding)针(zhen)对无偿(chang)(chang)划(hua)转(zhuan)这一特殊(shu)股(gu)(gu)权转(zhuan)让(rang)(rang)行为,也相应(ying)作(zuo)出了特别规(gui)定(ding),在(zai)个(ge)别程序要求(qiu)上做了简化处理。现笔(bi)者结合实践经验(yan)就该方面的问题提示如(ru)下几点:

首先(xian),按照《上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司收(shou)购(gou)(gou)管理办法》第六十三条,经政(zheng)府(fu)或者(zhe)国(guo)有资产管理部门批准(zhun)进(jin)行国(guo)有资产无偿划(hua)转、变(bian)更、合(he)并,导(dao)致投(tou)资者(zhe)在(zai)一个(ge)上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司中(zhong)拥有权益(yi)(yi)的(de)(de)股(gu)份(fen)(fen)占该公(gong)(gong)司已发行股(gu)份(fen)(fen)的(de)(de)比例超过30%,投(tou)资者(zhe)可以免(mian)于(yu)发出(chu)要(yao)(yao)约(yue),但投(tou)资者(zhe)应(ying)在(zai)前(qian)款规(gui)定的(de)(de)权益(yi)(yi)变(bian)动(dong)行为完(wan)成(cheng)后(hou)3日内就(jiu)股(gu)份(fen)(fen)增持情况做出(chu)公(gong)(gong)告(gao),律(lv)师应(ying)就(jiu)相(xiang)关投(tou)资者(zhe)权益(yi)(yi)变(bian)动(dong)行为发表符合(he)规(gui)定的(de)(de)专项核查(cha)意见并由上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司予(yu)以披露。同时,投(tou)资者(zhe)还应(ying)当在(zai)与上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司股(gu)东达(da)成(cheng)收(shou)购(gou)(gou)协议之日起3日内编制(zhi)上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司收(shou)购(gou)(gou)报告(gao)书,通知被收(shou)购(gou)(gou)公(gong)(gong)司,并公(gong)(gong)告(gao)上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司收(shou)购(gou)(gou)报告(gao)书摘(zhai)要(yao)(yao)。收(shou)购(gou)(gou)人应(ying)当在(zai)收(shou)购(gou)(gou)报告(gao)书摘(zhai)要(yao)(yao)公(gong)(gong)告(gao)后(hou)5日内,公(gong)(gong)告(gao)其收(shou)购(gou)(gou)报告(gao)书、财务顾问专业意见和律(lv)师出(chu)具的(de)(de)法律(lv)意见书。笔(bi)者(zhe)认为,基于(yu)前(qian)述规(gui)定,国(guo)有企(qi)业可通过或结合(he)无偿划(hua)转的(de)(de)方式收(shou)购(gou)(gou)上(shang)(shang)(shang)(shang)市(shi)(shi)公(gong)(gong)司,进(jin)而获(huo)得一定的(de)(de)灵活空间。

其次(ci),《全(quan)国中小企(qi)(qi)业股(gu)份(fen)(fen)转(zhuan)让(rang)系统(tong)挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)股(gu)份(fen)(fen)特(te)定(ding)(ding)(ding)事(shi)项协(xie)议(yi)转(zhuan)让(rang)细则》第(di)四条(tiao)规(gui)(gui)定(ding)(ding)(ding):“挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)股(gu)份(fen)(fen)转(zhuan)让(rang)具有下列情(qing)形之(zhi)(zhi)一(yi)的(de),可以向全(quan)国股(gu)转(zhuan)公(gong)(gong)(gong)司(si)(si)(si)和中国结算申请办理特(te)定(ding)(ding)(ding)事(shi)项协(xie)议(yi)转(zhuan)让(rang)手续……(五)行(xing)政划转(zhuan)挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)股(gu)份(fen)(fen)。”《全(quan)国中小企(qi)(qi)业股(gu)份(fen)(fen)转(zhuan)让(rang)系统(tong)并购(gou)重组业务(wu)(wu)规(gui)(gui)则适用指(zhi)引第(di)2号——权益变(bian)(bian)动与收购(gou)》第(di)2.2.1条(tiao)、第(di)2.2.2条(tiao)规(gui)(gui)定(ding)(ding)(ding):“(1)挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)有实(shi)际(ji)(ji)控制(zhi)人,且实(shi)际(ji)(ji)控制(zhi)人未(wei)发(fa)(fa)生(sheng)变(bian)(bian)化,仅(jin)第(di)一(yi)大(da)(da)股(gu)东(dong)(dong)(dong)变(bian)(bian)化的(de)情(qing)形,挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)自事(shi)实(shi)发(fa)(fa)生(sheng)之(zhi)(zhi)日(ri)起2个交易日(ri)内披露第(di)一(yi)大(da)(da)股(gu)东(dong)(dong)(dong)变(bian)(bian)更的(de)公(gong)(gong)(gong)告(gao)(gao)即可,而(er)无需履行(xing)披露收购(gou)报告(gao)(gao)书等义(yi)(yi)务(wu)(wu)。(2)挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)第(di)一(yi)大(da)(da)股(gu)东(dong)(dong)(dong)或实(shi)际(ji)(ji)控制(zhi)人的(de)人数(shu)减(jian)少,且未(wei)新(xin)增第(di)一(yi)大(da)(da)股(gu)东(dong)(dong)(dong)或实(shi)际(ji)(ji)控制(zhi)人的(de),挂(gua)(gua)牌(pai)(pai)(pai)(pai)(pai)公(gong)(gong)(gong)司(si)(si)(si)自事(shi)实(shi)发(fa)(fa)生(sheng)之(zhi)(zhi)日(ri)起2个交易日(ri)内披露第(di)一(yi)大(da)(da)股(gu)东(dong)(dong)(dong)或实(shi)际(ji)(ji)控制(zhi)人变(bian)(bian)更的(de)公(gong)(gong)(gong)告(gao)(gao)即可。”按照(zhao)前述规(gui)(gui)定(ding)(ding)(ding),可以通过协(xie)议(yi)方式对新(xin)三(san)板公(gong)(gong)(gong)司(si)(si)(si)股(gu)份(fen)(fen)进(jin)行(xing)无偿划转(zhuan),且在国有企(qi)(qi)业集团内部进(jin)行(xing)无偿划转(zhuan)的(de),在一(yi)定(ding)(ding)(ding)条(tiao)件下即使导致第(di)一(yi)大(da)(da)股(gu)东(dong)(dong)(dong)变(bian)(bian)更,也可豁(huo)免履行(xing)披露收购(gou)报告(gao)(gao)书等义(yi)(yi)务(wu)(wu)。

最后,在金(jin)融领域,《证券公司(si)(si)股(gu)权(quan)管(guan)(guan)(guan)理规(gui)(gui)定》《保(bao)险(xian)(xian)公司(si)(si)股(gu)权(quan)管(guan)(guan)(guan)理办法》《商业(ye)银(yin)行(xing)(xing)(xing)(xing)股(gu)权(quan)管(guan)(guan)(guan)理暂行(xing)(xing)(xing)(xing)办法》《融资(zi)(zi)担保(bao)公司(si)(si)监(jian)(jian)(jian)督管(guan)(guan)(guan)理条(tiao)例(li)(li)》等(deng)监(jian)(jian)(jian)管(guan)(guan)(guan)规(gui)(gui)定均对(dui)股(gu)东(dong)(dong)资(zi)(zi)质条(tiao)件提出了明确(que)要(yao)求,有些还对(dui)股(gu)东(dong)(dong)资(zi)(zi)质条(tiao)件分(fen)类分(fen)层设(she)置或(huo)对(dui)股(gu)权(quan)比例(li)(li)进行(xing)(xing)(xing)(xing)一(yi)定限制(zhi)。比如,《中(zhong)国银(yin)监(jian)(jian)(jian)会(hui)办公厅关于加(jia)强中(zhong)小商业(ye)银(yin)行(xing)(xing)(xing)(xing)主要(yao)股(gu)东(dong)(dong)资(zi)(zi)格(ge)审核(he)的通知》规(gui)(gui)定中(zhong)小商业(ye)银(yin)行(xing)(xing)(xing)(xing)持股(gu)比例(li)(li)一(yi)般不(bu)超(chao)过(guo)20%,《保(bao)险(xian)(xian)公司(si)(si)股(gu)权(quan)管(guan)(guan)(guan)理办法》将保(bao)险(xian)(xian)公司(si)(si)股(gu)东(dong)(dong)分(fen)为财务Ⅰ类股(gu)东(dong)(dong)、财务Ⅱ类股(gu)东(dong)(dong)、战略类股(gu)东(dong)(dong)、控(kong)制(zhi)类股(gu)东(dong)(dong)等(deng)四类,并分(fen)别设(she)定了资(zi)(zi)格(ge)条(tiao)件。因此,被(bei)划转企业(ye)是(shi)前述特殊领域公司(si)(si)的,在确(que)定受让方时需事先考(kao)察是(shi)否(fou)符合相(xiang)应(ying)的资(zi)(zi)格(ge)条(tiao)件或(huo)转让后是(shi)否(fou)会(hui)导致(zhi)持股(gu)比例(li)(li)不(bu)符合规(gui)(gui)定,否(fou)则(ze),无偿划转面临无法通过(guo)金(jin)融监(jian)(jian)(jian)管(guan)(guan)(guan)部门审批或(huo)违反监(jian)(jian)(jian)管(guan)(guan)(guan)规(gui)(gui)定的风险(xian)(xian)。

四、关于无(wu)偿划(hua)转(zhuan)与相(xiang)关合(he)同的权利(li)与义务

无(wu)(wu)偿划转不仅要(yao)考虑(lv)(lv)法(fa)律法(fa)规(gui)(gui)的限制(zhi)性(xing)和程序性(xing)规(gui)(gui)定,从(cong)实践操作(zuo)来看,还应考虑(lv)(lv)与无(wu)(wu)偿划转标的相(xiang)关的合同权利义务的转移问题,现(xian)笔(bi)者分析如下:

首先,由于(yu)无偿(chang)划(hua)转的(de)标的(de)可(ke)(ke)能(neng)(neng)(neng)(neng)市(shi)场价值不(bu)菲,国(guo)有(you)(you)(you)(you)企(qi)业(ye)(ye)(ye)如作(zuo)为借款(kuan)人(ren)(ren)(ren)、担(dan)保人(ren)(ren)(ren)签署了(le)相关贷款(kuan)合同(tong)(tong)(tong)、担(dan)保合同(tong)(tong)(tong),该类合同(tong)(tong)(tong)可(ke)(ke)能(neng)(neng)(neng)(neng)对(dui)国(guo)有(you)(you)(you)(you)企(qi)业(ye)(ye)(ye)无偿(chang)划(hua)转资(zi)产(chan)的(de)行(xing)(xing)为作(zuo)出限(xian)制性规定(ding),有(you)(you)(you)(you)的(de)可(ke)(ke)能(neng)(neng)(neng)(neng)需要(yao)(yao)债(zhai)(zhai)权(quan)人(ren)(ren)(ren)、担(dan)保权(quan)人(ren)(ren)(ren)同(tong)(tong)(tong)意,有(you)(you)(you)(you)的(de)可(ke)(ke)能(neng)(neng)(neng)(neng)仅需通知(zhi),但(dan)无论如何,违(wei)(wei)反该等义务(wu)都很(hen)可(ke)(ke)能(neng)(neng)(neng)(neng)导(dao)致严重违(wei)(wei)约(yue)(yue)。同(tong)(tong)(tong)时,国(guo)有(you)(you)(you)(you)企(qi)业(ye)(ye)(ye)如发行(xing)(xing)了(le)债(zhai)(zhai)券,无偿(chang)划(hua)转股(gu)(gu)权(quan)也会受到(dao)限(xian)制,故(gu)需要(yao)(yao)考(kao)虑是否需要(yao)(yao)债(zhai)(zhai)券持有(you)(you)(you)(you)人(ren)(ren)(ren)会议同(tong)(tong)(tong)意和进(jin)行(xing)(xing)信(xin)息披(pi)露(lu)。此(ci)外,还可(ke)(ke)能(neng)(neng)(neng)(neng)存在(zai)前述类似约(yue)(yue)定(ding)的(de)还包括股(gu)(gu)权(quan)投资(zi)合同(tong)(tong)(tong),比如国(guo)有(you)(you)(you)(you)企(qi)业(ye)(ye)(ye)下属子公司(si)通过增(zeng)资(zi)引入战略(lve)(lve)投资(zi)人(ren)(ren)(ren),国(guo)有(you)(you)(you)(you)企(qi)业(ye)(ye)(ye)作(zuo)为控股(gu)(gu)股(gu)(gu)东有(you)(you)(you)(you)可(ke)(ke)能(neng)(neng)(neng)(neng)被要(yao)(yao)求(qiu)在(zai)一定(ding)期限(xian)内(nei)未(wei)经战略(lve)(lve)投资(zi)人(ren)(ren)(ren)同(tong)(tong)(tong)意不(bu)得擅自转让股(gu)(gu)权(quan),否则,构成严重违(wei)(wei)约(yue)(yue)。因此(ci),在(zai)进(jin)行(xing)(xing)股(gu)(gu)权(quan)无偿(chang)划(hua)转时必须对(dui)前述合同(tong)(tong)(tong)的(de)限(xian)制条款(kuan)进(jin)行(xing)(xing)梳理并采取相关合理措施,以(yi)避免违(wei)(wei)约(yue)(yue)。

其(qi)次,有(you)合同(tong)(tong)(tong)义务就有(you)可(ke)能有(you)合同(tong)(tong)(tong)权(quan)利(li)(li),比如在国有(you)企业对外股(gu)(gu)权(quan)投资(zi)中(zhong)(zhong),可(ke)能会(hui)要求实际控(kong)(kong)制(zhi)人(ren)、控(kong)(kong)股(gu)(gu)股(gu)(gu)东单独提供或(huo)在合同(tong)(tong)(tong)中(zhong)(zhong)作出(chu)相关(guan)的承诺(nuo),但(dan)该等(deng)(deng)承诺(nuo)是(shi)否会(hui)因国有(you)企业不再是(shi)公司股(gu)(gu)东而失效可(ke)能存在争议,尤其(qi)是(shi)在股(gu)(gu)权(quan)投资(zi)合同(tong)(tong)(tong)中(zhong)(zhong)未明确约定的情况下。因此,在进行(xing)股(gu)(gu)权(quan)无偿(chang)划转时还需(xu)要对与股(gu)(gu)东资(zi)格挂(gua)钩的重(zhong)要合同(tong)(tong)(tong)权(quan)利(li)(li)进行(xing)梳(shu)理,并(bing)采取要求相关(guan)主体(ti)重(zhong)新对股(gu)(gu)权(quan)受(shou)让方出(chu)具(ju)承诺(nuo)、签署(shu)补充(chong)协议等(deng)(deng)合理措施,以避(bi)免(mian)相关(guan)合同(tong)(tong)(tong)权(quan)利(li)(li)实质丧失的风险。

五、关于(yu)无偿(chang)划(hua)转的责任风险与划(hua)出(chu)方债权人合法权益保护

国(guo)有(you)产(chan)权(quan)无(wu)偿(chang)划(hua)(hua)(hua)转(zhuan)不(bu)同(tong)于(yu)支(zhi)付合理对价的(de)正(zheng)常财产(chan)转(zhuan)让(rang)行为(wei),无(wu)偿(chang)划(hua)(hua)(hua)转(zhuan)完(wan)成(cheng)后(hou),客观上(shang)将(jiang)导(dao)致国(guo)有(you)产(chan)权(quan)划(hua)(hua)(hua)出(chu)(chu)方(fang)资产(chan)减少进而偿(chang)债(zhai)能力下降,存在(zai)损害国(guo)有(you)产(chan)权(quan)划(hua)(hua)(hua)出(chu)(chu)方(fang)债(zhai)权(quan)人(ren)利益的(de)问题,导(dao)致国(guo)有(you)资产(chan)管(guan)理与债(zhai)权(quan)人(ren)合法权(quan)益保护的(de)矛(mao)盾。从(cong)实践中来(lai)看,国(guo)有(you)产(chan)权(quan)无(wu)偿(chang)划(hua)(hua)(hua)转(zhuan)引发(fa)划(hua)(hua)(hua)出(chu)(chu)方(fang)的(de)债(zhai)权(quan)人(ren)提起诉讼的(de)情况较少,出(chu)(chu)现(xian)(xian)(xian)的(de)纠纷基本(ben)是由于(yu)国(guo)有(you)产(chan)权(quan)划(hua)(hua)(hua)出(chu)(chu)方(fang)出(chu)(chu)现(xian)(xian)(xian)资不(bu)抵债(zhai)、偿(chang)付能力严重下降导(dao)致无(wu)法足额清偿(chang)债(zhai)务,故大多数时候(hou),国(guo)有(you)产(chan)权(quan)划(hua)(hua)(hua)出(chu)(chu)方(fang)正(zheng)常经营且无(wu)偿(chang)划(hua)(hua)(hua)转(zhuan)对其偿(chang)债(zhai)能力未造成(cheng)严重影(ying)响的(de)情况下并不(bu)会出(chu)(chu)现(xian)(xian)(xian)争(zheng)议。

对此,《企业国(guo)有(you)产(chan)权(quan)(quan)无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)管理(li)暂行办法(fa)(fa)》第八条、第十八条规定(ding)(ding):划(hua)(hua)(hua)(hua)出方(fang)应(ying)当(dang)就无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)事(shi)(shi)项通知本企业(单位(wei))债(zhai)(zhai)(zhai)权(quan)(quan)人(ren)(ren),并制(zhi)订相应(ying)的(de)债(zhai)(zhai)(zhai)务处置方(fang)案,如(ru)(ru)划(hua)(hua)(hua)(hua)出方(fang)债(zhai)(zhai)(zhai)务未有(you)妥善处置方(fang)案的(de),则不得实(shi)施无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)。但(dan)从该(gai)规定(ding)(ding)看,国(guo)有(you)产(chan)权(quan)(quan)划(hua)(hua)(hua)(hua)出方(fang)仅(jin)需就无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)事(shi)(shi)项通知债(zhai)(zhai)(zhai)权(quan)(quan)人(ren)(ren),制(zhi)定(ding)(ding)的(de)债(zhai)(zhai)(zhai)务处置方(fang)案是否“妥善”系无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)审批(pi)单位(wei)自行认(ren)(ren)定(ding)(ding),而并不需要征得其债(zhai)(zhai)(zhai)权(quan)(quan)人(ren)(ren)同(tong)意或(huo)认(ren)(ren)可(ke)(ke),实(shi)践中也很少有(you)就无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)事(shi)(shi)项征得债(zhai)(zhai)(zhai)权(quan)(quan)人(ren)(ren)同(tong)意的(de)做(zuo)法(fa)(fa),所谓的(de)债(zhai)(zhai)(zhai)务处置方(fang)案大多数时候(hou)也是划(hua)(hua)(hua)(hua)出方(fang)的(de)债(zhai)(zhai)(zhai)务继续由其自行承担,故(gu)前述规定(ding)(ding)并没能解决相关问题(ti)。实(shi)践中,一旦国(guo)有(you)产(chan)权(quan)(quan)划(hua)(hua)(hua)(hua)出方(fang)不能按期足额偿(chang)(chang)(chang)债(zhai)(zhai)(zhai),其债(zhai)(zhai)(zhai)权(quan)(quan)人(ren)(ren)就可(ke)(ke)能对该(gai)无(wu)(wu)(wu)偿(chang)(chang)(chang)划(hua)(hua)(hua)(hua)转(zhuan)(zhuan)(zhuan)提出异议并进行维权(quan)(quan),那(nei)么相应(ying)的(de)法(fa)(fa)律(lv)后果与责任可(ke)(ke)能包(bao)括哪些呢?现笔者结合相关法(fa)(fa)律(lv)规定(ding)(ding)和最高人(ren)(ren)民(min)法(fa)(fa)院(yuan)的(de)相关案例具体分析如(ru)(ru)下:

(一) 未经(jing)债(zhai)权人同(tong)意的无(wu)偿划转,对(dui)债(zhai)权人造(zao)成损害且受(shou)让人知道该情形的,存在经(jing)债(zhai)权人请求而被(bei)人民法院撤销该无(wu)偿划转行(xing)为

《民法(fa)典》第五百三十八条:“债(zhai)(zhai)(zhai)务人以放弃其债(zhai)(zhai)(zhai)权(quan)(quan)(quan)、放弃债(zhai)(zhai)(zhai)权(quan)(quan)(quan)担保、无偿转让财(cai)产等方式无偿处分(fen)财(cai)产权(quan)(quan)(quan)益,或者恶意(yi)延长其到(dao)期债(zhai)(zhai)(zhai)权(quan)(quan)(quan)的(de)履行(xing)期限,影响债(zhai)(zhai)(zhai)权(quan)(quan)(quan)人的(de)债(zhai)(zhai)(zhai)权(quan)(quan)(quan)实现的(de),债(zhai)(zhai)(zhai)权(quan)(quan)(quan)人可以请求人民法(fa)院撤销债(zhai)(zhai)(zhai)务人的(de)行(xing)为。”据此,无偿划转未经划出方债(zhai)(zhai)(zhai)权(quan)(quan)(quan)人同意(yi)的(de)情况下,无偿划转行(xing)为面临(lin)着被撤销的(de)风险。

显而易见的(de)(de)是(shi),国有产(chan)权(quan)(quan)无偿划转(zhuan)必然导致划出方(fang)资(zi)产(chan)减少,但(dan)是(shi)否(fou)对(dui)债权(quan)(quan)人(ren)造成损害且(qie)应(ying)(ying)被撤销(xiao)(xiao),则需要根据(ju)实际(ji)情况认定。比如,最高人(ren)民(min)(min)法院 “(2017)最高法民(min)(min)再92号(hao)”民(min)(min)事(shi)判(pan)决书中认为:“在仲裁裁决执(zhi)行(xing)过程中,已经确定S公(gong)司(si)(si)可供(gong)执(zhi)行(xing)的(de)(de)财产(chan)远不足以清(qing)偿本案(an)债权(quan)(quan)及利息(xi),故应(ying)(ying)认定S公(gong)司(si)(si)转(zhuan)让股(gu)权(quan)(quan)的(de)(de)行(xing)为对(dui)G公(gong)司(si)(si)造成了损害。”因此,最高人(ren)民(min)(min)法院最终判(pan)决撤销(xiao)(xiao)S公(gong)司(si)(si)(股(gu)权(quan)(quan)划出方(fang))无偿划转(zhuan)其持有的(de)(de)广州L污水处理公(gong)司(si)(si)33%股(gu)权(quan)(quan)的(de)(de)行(xing)为。

此外,撤(che)(che)销(xiao)权(quan)的行(xing)(xing)使(shi)是有期限限制(zhi)的,《民法典》第五(wu)百四十一条规定:“撤(che)(che)销(xiao)权(quan)自债权(quan)人知道或(huo)者应当知道撤(che)(che)销(xiao)事(shi)由之日起一年内行(xing)(xing)使(shi)。自债务人的行(xing)(xing)为发(fa)生之日起五(wu)年内没有行(xing)(xing)使(shi)撤(che)(che)销(xiao)权(quan)的,该撤(che)(che)销(xiao)权(quan)消灭。”因此,是否(fou)在无(wu)偿划转(zhuan)时通(tong)知债权(quan)人进而(er)直接触(chu)发(fa)撤(che)(che)销(xiao)权(quan)起算时间值得考虑。

(二) 未经债权人同意的无(wu)偿划(hua)转,国有(you)产(chan)权划(hua)入方(fang)存在就国有(you)产(chan)权划(hua)出方(fang)的债务在接收产(chan)权范围内(nei)承担赔偿责任的风险

最高人(ren)(ren)民(min)法院“(2006)民(min)二终字第236号”民(min)事判决书(shu)认为:“由于企业的(de)(de)(de)(de)所有(you)(you)(you)财产(chan)(chan)(chan)是对其全部债务的(de)(de)(de)(de)一般担(dan)保,A材(cai)料(liao)(liao)厂(chang)在(zai)承担(dan)保证责(ze)任(ren)期间(jian),将其持(chi)有(you)(you)(you)的(de)(de)(de)(de)L公司(si)的(de)(de)(de)(de)股权(quan)无(wu)(wu)(wu)偿(chang)转让(rang)(rang)(rang)给公有(you)(you)(you)资产(chan)(chan)(chan)公司(si)的(de)(de)(de)(de)行为,事实(shi)上(shang)造成(cheng)了(le)A材(cai)料(liao)(liao)厂(chang)对债权(quan)人(ren)(ren)进(jin)行担(dan)保的(de)(de)(de)(de)法人(ren)(ren)财产(chan)(chan)(chan)的(de)(de)(de)(de)减少(shao)。而且无(wu)(wu)(wu)论是A材(cai)料(liao)(liao)厂(chang)无(wu)(wu)(wu)偿(chang)转让(rang)(rang)(rang)资产(chan)(chan)(chan),还是公有(you)(you)(you)资产(chan)(chan)(chan)公司(si)无(wu)(wu)(wu)偿(chang)受(shou)(shou)让(rang)(rang)(rang)并出售(shou)(shou)资产(chan)(chan)(chan),均未(wei)对担(dan)保人(ren)(ren)A材(cai)料(liao)(liao)厂(chang)原(yuan)有(you)(you)(you)的(de)(de)(de)(de)债务进(jin)行处理,也(ye)未(wei)征得债权(quan)人(ren)(ren)事先同意或者事后认可。该财产(chan)(chan)(chan)转让(rang)(rang)(rang)行为侵(qin)犯了(le)债权(quan)人(ren)(ren)F农信联(lian)社的(de)(de)(de)(de)权(quan)利,客观(guan)上(shang)造成(cheng)了(le)金融债权(quan)的(de)(de)(de)(de)落(luo)空,因(yin)此,原(yuan)审判决公有(you)(you)(you)资产(chan)(chan)(chan)公司(si)在(zai)其无(wu)(wu)(wu)偿(chang)受(shou)(shou)让(rang)(rang)(rang)并出售(shou)(shou)L公司(si)62.09%的(de)(de)(de)(de)股权(quan)所得价款范围内与A材(cai)料(liao)(liao)厂(chang)共同承担(dan)连带责(ze)任(ren),并无(wu)(wu)(wu)不当”。

按照(zhao)前述观点,国有(you)产(chan)(chan)权划(hua)入方虽(sui)然不(bu)是债权合同主体,但(dan)在(zai)一(yi)定条件(jian)下(xia)(xia)应承(cheng)担侵权责任(ren)。对(dui)此问题,最高人民法院在(zai)“(2017)最高法民终(zhong)181号”民事判决书进一(yi)步论(lun)证如下(xia)(xia):“债务人之外的(de)(de)第三人,对(dui)于依法成立并生效的(de)(de)债权,亦应秉持善意(yi),不(bu)得随意(yi)侵犯。H公司(si)(si)在(zai)资(zi)不(bu)抵(di)债、濒临破产(chan)(chan)的(de)(de)情(qing)形(xing)下(xia)(xia)无偿划(hua)转案涉股(gu)权给他人,具有(you)逃废(fei)债务的(de)(de)主观故意(yi)。Z公司(si)(si)未能提(ti)供证据证明(ming)其取(qu)得股(gu)权财产(chan)(chan)支(zhi)付了合理对(dui)价。Z公司(si)(si)配(pei)合H公司(si)(si)逃废(fei)债务行为违(wei)反了法律和规范性文(wen)件(jian)规定,违(wei)背(bei)公序良俗,具有(you)侵犯他人财产(chan)(chan)权的(de)(de)主观过(guo)错(cuo)。”

但是,与前述最高人民法(fa)院“(2006)民二终字第236号”民事判(pan)决书(shu)认定(ding)的(de)连(lian)带责(ze)任不同,该(gai)判(pan)决书(shu)认为(wei)“Z公(gong)(gong)司(si)(si)(si)作(zuo)为(wei)国有出资(zi)设立的(de)企业接受(shou)案涉股(gu)权,存在一定(ding)的(de)被动(dong)性,不具有与H公(gong)(gong)司(si)(si)(si)意思联络共同侵犯他人财(cai)产(chan)(chan)权益的(de)主观故意,C资(zi)产(chan)(chan)公(gong)(gong)司(si)(si)(si)吉(ji)林分公(gong)(gong)司(si)(si)(si)并未提交充(chong)分的(de)证据证明H公(gong)(gong)司(si)(si)(si)与Z公(gong)(gong)司(si)(si)(si)属于共同侵权,故原(yuan)审判(pan)令Z公(gong)(gong)司(si)(si)(si)承担(dan)连(lian)带责(ze)任不当,本院予以纠正。因(yin)Z公(gong)(gong)司(si)(si)(si)配(pei)合H公(gong)(gong)司(si)(si)(si)划转案涉股(gu)权的(de)行为(wei)具有过错,其(qi)无偿接收案涉股(gu)权侵害C资(zi)产(chan)(chan)公(gong)(gong)司(si)(si)(si)吉(ji)林分公(gong)(gong)司(si)(si)(si)的(de)合法(fa)财(cai)产(chan)(chan)权益,”最后“本院酌(zhuo)定(ding)在无偿接收案涉股(gu)权80%的(de)范围内承担(dan)相应的(de)赔偿责(ze)任。”

综上,一旦国有(you)产权(quan)(quan)(quan)(quan)划(hua)出方不能按期(qi)足额偿债(zhai),其债(zhai)权(quan)(quan)(quan)(quan)人就可能对该无偿划(hua)转提出异议,国有(you)产权(quan)(quan)(quan)(quan)划(hua)入(ru)方并不能以并非债(zhai)权(quan)(quan)(quan)(quan)合同主体(ti)为由而免责,人民法院可能因国有(you)产权(quan)(quan)(quan)(quan)划(hua)入(ru)方配合接收(shou)划(hua)转产权(quan)(quan)(quan)(quan)损(sun)害划(hua)出方债(zhai)权(quan)(quan)(quan)(quan)人利(li)益而认(ren)定(ding)其存在过错,应就国有(you)产权(quan)(quan)(quan)(quan)划(hua)出方的债(zhai)务在接收(shou)划(hua)转产权(quan)(quan)(quan)(quan)(或一定(ding)比(bi)例)范围内承担侵(qin)权(quan)(quan)(quan)(quan)赔偿责任,但该等侵(qin)权(quan)(quan)(quan)(quan)赔偿责任仍受到诉讼时效(xiao)的限制。

(三) 未经债权(quan)人认(ren)可(ke)的无偿划转(zhuan),作出国(guo)有产(chan)权(quan)划转(zhuan)决定的股东存在(zai)被认(ren)定为(wei)滥用股东权(quan)利而就(jiu)国(guo)有产(chan)权(quan)划出方承担连带责任的风险(xian)

结合(he)前文分(fen)析,从(cong)司(si)法实践层面看,一旦国有(you)产权(quan)(quan)划(hua)(hua)出(chu)方不能(neng)按期足额偿(chang)(chang)债(zhai),其债(zhai)权(quan)(quan)人(ren)就可能(neng)对该(gai)无偿(chang)(chang)划(hua)(hua)转(zhuan)提出(chu)异议,要(yao)(yao)求(qiu)撤销该(gai)无偿(chang)(chang)划(hua)(hua)转(zhuan)行为(wei)。进(jin)一步而言,债(zhai)权(quan)(quan)人(ren)不仅可能(neng)要(yao)(yao)求(qiu)国有(you)产权(quan)(quan)划(hua)(hua)入方承担(dan)连带(dai)或赔偿(chang)(chang)责任,还可能(neng)向作出(chu)国有(you)产权(quan)(quan)无偿(chang)(chang)划(hua)(hua)转(zhuan)审批决定(ding)的(de)股东(dong)单位提出(chu)赔偿(chang)(chang)请(qing)求(qiu),其主要(yao)(yao)法律依据为(wei)《公(gong)司(si)法》第二(er)十条第三款:“公(gong)司(si)股东(dong)滥用公(gong)司(si)法人(ren)独(du)立地位和股东(dong)有(you)限责任,逃避债(zhai)务,严重损害公(gong)司(si)债(zhai)权(quan)(quan)人(ren)利益(yi)的(de),应(ying)当(dang)对公(gong)司(si)债(zhai)务承担(dan)连带(dai)责任。”

比如,在最(zui)高人(ren)民(min)法院“(2017)最(zui)高法民(min)终181号”案(an)件中(zhong)(zhong),原(yuan)告的诉讼请(qing)求(qiu)(qiu)就包括“吉林(lin)(lin)市(shi)国资(zi)委在滥(lan)用(yong)股(gu)东权利(li)无偿划转(zhuan)H公(gong)(gong)司(si)(si)(si)持有的W公(gong)(gong)司(si)(si)(si)2000万股(gu)股(gu)权范(fan)围(wei)内,与(yu)H公(gong)(gong)司(si)(si)(si)对C资(zi)产公(gong)(gong)司(si)(si)(si)吉林(lin)(lin)分公(gong)(gong)司(si)(si)(si)的债务(wu)本(ben)息承(cheng)担(dan)连带偿还责任。”但是,对于该(gai)请(qing)求(qiu)(qiu),最(zui)高人(ren)民(min)法院认为:“《中(zhong)(zhong)华人(ren)民(min)共和(he)国公(gong)(gong)司(si)(si)(si)法》第二(er)十条属(shu)于衡平性(xing)条款,只(zhi)有债权人(ren)利(li)益通过其他途径无法获得救济时(shi)方(fang)得适(shi)用(yong)。本(ben)案(an)中(zhong)(zhong),C资(zi)产公(gong)(gong)司(si)(si)(si)吉林(lin)(lin)分公(gong)(gong)司(si)(si)(si)的债权因吉林(lin)(lin)市(shi)国资(zi)委权利(li)行(xing)(xing)使(shi)行(xing)(xing)为受(shou)到的影响,可以通过Z公(gong)(gong)司(si)(si)(si)就接受(shou)股(gu)权的价(jia)值承(cheng)担(dan)赔(pei)偿责任获得救济,基于此,C资(zi)产公(gong)(gong)司(si)(si)(si)吉林(lin)(lin)分公(gong)(gong)司(si)(si)(si)并未(wei)因吉林(lin)(lin)市(shi)国资(zi)委的权利(li)行(xing)(xing)使(shi)行(xing)(xing)为受(shou)到损失,没有适(shi)用(yong)《中(zhong)(zhong)华人(ren)民(min)共和(he)国公(gong)(gong)司(si)(si)(si)法》第二(er)十条追究吉林(lin)(lin)市(shi)国资(zi)委的必(bi)要。”


综上,虽然(ran)暂未见明确判决无(wu)偿划(hua)转审批主体担(dan)责的(de)案例,但(dan)基于《公司法》第(di)二十条第(di)三(san)款的(de)规定,笔者仍认为,作出(chu)国有产权划(hua)转决定的(de)股(gu)东单(dan)位存在被认定为滥用股(gu)东权利而需(xu)就国有产权划(hua)出(chu)方的(de)债务承(cheng)担(dan)连(lian)带责任的(de)风险。

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