A Study On The Civil Liability System Of Investing In Taxes

Content:With the continuous progress and development of China’s social market economy, as one of the important subjects in the market economy in the There is nothing comparable to this role play. As the supporting point of credit capital, the main source of capital contribution of shareholders, is the most basic way to shareholders. This paper expounds the shareholder a flight of capital is the defective capital contribution of shareholders. In practice, as the sponsors of shareholders, dishonest behavior in violation of investment, namely investment in capital withdraw launched by the company after the establishment of the company, is a kind of phenomenon often occurs. But the initial establishment of the original intention of the company will be launched against, including other investors or creditors of the same interests will be the behavior of damage. The behavior of the civil liability provisions only clear laws, to prevent or contain the withdrawing shareholder behavior in a certain range. The principle of capital maintenance is the market economy important operating shaft, and withdrawing behavior violates the principle, direct consequences is the damage to the other shareholders and the interests of the company, but also damage the normal operation of the company business reputation and undermine the company. More importantly, it will affect social economic security transaction, expression is associated with the transaction the rights and interests of the people will be involved against. And the case even in China’s current legal system, there are still some constraints. More importantly, it will affect social economic security transaction, expression is associated with the transaction the rights and interests of the people will be involved against. And the case even in China’s current legal system, there are still some constraints. One of the reasons is the key mechanism of supervision and restriction on the internal capital shareholders has not been perfect, the legal system is also quite deficient, so often is the result of damage to the interests of the victim and the interested party is difficult to through the civil remedy to rights, and civil compensation request.In China’s new "company law" in the provisions of the 201st have fled the related legal liability of capital contribution, "criminal law" in the provisions of the 159th are withdrawing charges related to investment, such as false investment, capital flight sin. But as long as carefully consider, this provision will avoid the emerge in an endless stream of capital flight phenomenon? In fact, the new "company law" the responsibility system of withdrawing capital requirements there is still enough emphasis on regulation of civil liability, the administrative, criminal punishment, which is a kind of imbalance, so the relief way and the type of responsibility is still lack some. So the author through a step-by-step approach, from the withdrawal of capital contribution of the overview, difference and other defects, as well as civil, criminal responsibility and administrative responsibility to investigate, starting and relief, a case study about the withdrawer phenomenon and related laws and regulations, and the company law of our country about the present situation of the withdrawer can put forward suggestions and Countermeasures to improve its regulation.