【Title】 Provisions of the Supreme People's Court on Some Issues about the Application of the Company Law of the People's Republic of China (II) [Effective]
【法规标题】最高人民法院关于适用《中华人民共和国公司法》若干问题的规定(二) [现行有效]
【法宝引证码】CLI.3.105181(EN)
Date Issued: 05-12-2008
Effective date: 05-19-2008
Issuing authority: Supreme People's Court
Area of law: Companies
发布日期： 2008-05-12
生效日期： 2008-05-19
发布部门： 最高人民法院
类别： 公司
Announcement of the Supreme People's Court of the People's Republic of China
The Provisions of the Supreme People's Court on Some Issues about the Application of the company law of the People's Republic of China (II), which were adopted at the 1447th meeting of the Judicial Committee of the Supreme People's Court on May 5, 2008, are hereby promulgated and shall come into force on May 19, 2008.
May 12, 2008
Provisions of the Supreme People's Court on Some Issues about the Application of the company law of the People's Republic of China (II)
(Judicial Interpretation No.6 [2008] of the Supreme People's Court)
In order to correctly apply the company law of the People's Republic of China, and in combination with our trial practice, the provisions on the application of laws for people's courts to hear company dissolution and liquidation cases are formulated as follows:
中华人民共和国最高人民法院公告
最高人民法院《关于适用〈中华人民共和国公司法〉若干问题的规定（二）》已于2008年5月5日由最高人民法院审判委员会第1447次会议通过。现予公布，自2008年5月19日起施行。
二○○八年五月十二日
最高人民法院关于适用《中华人民共和国公司法》若干问题的规定（二）
（法释〔2008〕6号）
为正确适用《中华人民共和国公司法》，结合审判实践，就人民法院审理公司解散和清算案件适用法律问题作出如下规定。
Article 1 Where any shareholders that separately or aggregately hold 10% or more of all the shareholder's voting rights of a company lodge a company dissolution case for any of the following causes, if which conforms to the provisions in Article 183 of the company law, the people's court shall accept the case:
1. The company can not hold the meeting of shareholders or the general meeting of shareholders for two or more consecutive years, and the company encounters serious difficulty in its business management;
2. The voting by shareholders can not reach the statutory proportion or the proportion set down in the articles of association of the company, the meeting of shareholders or the general meeting of shareholders of the company can not make any valid resolutions for two or more consecutive years, and the company encounters serious difficulty in its business management;
3. The directors of the company are in conflict for a long time, the meeting of shareholders or the general meeting of shareholders can not form any resolutions to solve the said conflict, and the company encounters serious difficulty in its business management;
4. The company encounters any other kinds of serious difficulties in its business management, and the continuous existence of the company will cause major damage to the interests of shareholders.
Where the shareholders lodge a company dissolution case for the reason that their right to information, their claim for profit distribution or any other rights and interests are damaged, or the company loses money and its properties are insufficient to pay off all the debts, or the enterprise legal person business license of the company has been revoked but the liquidation has not been conducted yet, the people's court shall not accept the case.
第一条 单独或者合计持有公司全部股东表决权百分之十以上的股东，以下列事由之一提起解散公司诉讼，并符合公司法第一百八十三条规定的，人民法院应予受理：
（一）公司持续两年以上无法召开股东会或者股东大会，公司经营管理发生严重困难的；
（二）股东表决时无法达到法定或者公司章程规定的比例，持续两年以上不能做出有效的股东会或者股东大会决议，公司经营管理发生严重困难的；
（三）公司董事长期冲突，且无法通过股东会或者股东大会解决，公司经营管理发生严重困难的；
（四）经营管理发生其他严重困难，公司继续存续会使股东利益受到重大损失的情形。
股东以知情权、利润分配请求权等权益受到损害，或者公司亏损、财产不足以偿还全部债务，以及公司被吊销企业法人营业执照未进行清算等为由，提起解散公司诉讼的，人民法院不予受理。
Article 2 Where the shareholders lodge a company dissolution case and also apply to the people's court for company liquidation, the people's court shall not accept the liquidation application. The people's court may notify the plaintiff to voluntarily organize liquidation or separately apply to the people's court for company liquidation according to Article 184 of the company law and Article 7 of these Provisions after the people's court has ruled to dissolve the company.
第二条 股东提起解散公司诉讼，同时又申请人民法院对公司进行清算的，人民法院对其提出的清算申请不予受理。人民法院可以告知原告，在人民法院判决解散公司后，依据公司法第一百八十四条和本规定第七条的规定，自行组织清算或者另行申请人民法院对公司进行清算。
Article 3 When the shareholders lodge a company dissolution case and also apply to the people's court for property preservation or evidence preservation, the people's court may conduct preservation under the circumstance that the shareholders provide security and the preservation will not affect the normal business operation of the company.
第三条 股东提起解散公司诉讼时，向人民法院申请财产保全或者证据保全的，在股东提供担保且不影响公司正常经营的情形下，人民法院可予以保全。
Article 4 In a company dissolution case as lodged by shareholders, the defendant shall be the company.
Where the plaintiff lodges the case simultaneously against any other shareholders, the people's court shall notify the plaintiff to change the other shareholders into the third party; if the plaintiff insists no change, the people's court shall overrule the case lodged by the plaintiff against the other shareholders.
Where the plaintiff lodges a company dissolution case, it shall notify other shareholders, or the people's court shall notify other shareholders, to participate in the litigation. If any other shareholders or interested parties apply to participate in the litigation as the co-plaintiff or the third party, the people's court shall give permission.
第四条 股东提起解散公司诉讼应当以公司为被告。
原告以其他股东为被告一并提起诉讼的，人民法院应当告知原告将其他股东变更为第三人；原告坚持不予变更的，人民法院应当驳回原告对其他股东的起诉。
原告提起解散公司诉讼应当告知其他股东，或者由人民法院通知其参加诉讼。其他股东或者有关利害关系人申请以共同原告或者第三人身份参加诉讼的，人民法院应予准许。
Article 5 When the people's court hears a company dissolution case, it shall give priority to mediation. Where the parties concerned agree upon negotiation to purchase the shares by the company or some shareholders or make the company continuously exist by way of capital reduction, if their agreement does not violate laws or compulsory administrative provisions, the people's court shall support their agreement. Where the parties concerned can not make the company continuously exist upon negotiation, the people's court shall render a judgment in a timely manner.
Where the company plans to purchase the shares of the plaintiff upon mediation of the people's court, the company shall transfer out or write off the said shares within six months after the mediation paper comes into effect. Before the said shares are transferred out or written off, the plaintiff shall not resist any creditors of the company for the reason that the company will purchase its shareholders.
第五条 人民法院审理解散公司诉讼案件，应当注重调解。当事人协商同意由公司或者股东收购股份，或者以减资等方式使公司存续，且不违反法律、行政法规强制性规定的，人民法院应予支持。当事人不能协商一致使公司存续的，人民法院应当及时判决。
经人民法院调解公司收购原告股份的，公司应当自调解书生效之日起六个月内将股份转让或者注销。股份转让或者注销之前，原告不得以公司收购其股份为由对抗公司债权人。
Article 6 A company dissolution judgment rendered by the people's court shall be legally binding to the whole shareholders of the company.
Where, after the people's court overrules the company dissolution case, the shareholders that have lodged the case or any other shareholders lodge another company dissolution case for the same facts, the people's court shall not accept the case.
第六条 人民法院关于解散公司诉讼作出的判决，对公司全体股东具有法律约束力。
人民法院判决驳回解散公司诉讼请求后，提起该诉讼的股东或者其他股东又以同一事实和理由提起解散公司诉讼的，人民法院不予受理。
Article 7 A company shall form a liquidation group and start the voluntary liquidation according to Article 184 of the company law within 15 days after the cause for dissolution occurs.
Where any creditor applies to the people's court for designation of a liquidation group for liquidation under any of the following circumstances, the people's court shall accept the application:
1. The company has dissolved itself but has not formed a liquidation group for liquidation in time;
2. The company has formed a liquidation group but has deliberately delayed the liquidation; or
3. The illegal liquidation may seriously damage the interests of creditors or shareholders.
Where it is under any of the circumstances provided for in Paragraph 2 of this Article, but no creditor has filed a liquidation application, if any shareholders of the company apply to the people's court for designation of a liquidation group for liquidation, the people's court shall accept the application.
第七条 公司应当依照公司法第一百八十四条的规定，在解散事由出现之日起十五日内成立清算组，开始自行清算。
有下列情形之一，债权人申请人民法院指定清算组进行清算的，人民法院应予受理：
（一）公司解散逾期不成立清算组进行清算的；
（二）虽然成立清算组但故意拖延清算的；
（三）违法清算可能严重损害债权人或者股东利益的。
具有本条第二款所列情形，而债权人未提起清算申请，公司股东申请人民法院指定清算组对公司进行清算的，人民法院应予受理。
Article 8 Where the people's court accepts a company dissolution case, it shall timely designate relevant persons to form a liquidation group.
The members of a liquidation group may come from the following persons or institutions:
1. Shareholders, directors, supervisors and senior managerial personnel of the company;
2. Law firms, accounting firms, bankruptcy and liquidation firms and other social intermediary institutions established according to law;
3. Persons that work in law firms, accounting firms, bankruptcy and liquidation firms or other social intermediary institutions established according to law and have obtained relevant professional knowledge and practice qualifications.
第八条 人民法院受理公司清算案件，应当及时指定有关人员组成清算组。
清算组成员可以从下列人员或者机构中产生：
（一）公司股东、董事、监事、高级管理人员；
（二）依法设立的律师事务所、会计师事务所、破产清算事务所等社会中介机构；
（三）依法设立的律师事务所、会计师事务所、破产清算事务所等社会中介机构中具备相关专业知识并取得执业资格的人员。
Article 9 Where any members of a liquidation group as designated by the people's court are under any of the following circumstances, the people's court may replace these members upon the application of any creditors or shareholders or upon the authority:
1. Committing an act in violation of laws or administrative regulations;
2. Losing the practice ability or the capacity for civil conduct; or
3. Committing an act that will seriously damage the interests of the company or the creditors.
第九条 人民法院指定的清算组成员有下列情形之一的，人民法院可以根据债权人、股东的申请，或者依职权更换清算组成员：
（一）有违反法律或者行政法规的行为；
（二）丧失执业能力或者民事行为能力；
（三）有严重损害公司或者债权人利益的行为。
Article 10 Before the liquidation of a company and the deregistration thereof are concluded, the civil cases involving the company shall be proceeded in the name of the company.
Where the company has formed a liquidation group, the head of the liquidation group shall participate in litigation for the company; where no liquidation group has been established, the original legal representative shall participate in litigation for the company.
第十条 公司依法清算结束并办理注销登记前，有关公司的民事诉讼，应当以公司的名义进行。
公司成立清算组的，由清算组负责人代表公司参加诉讼；尚未成立清算组的，由原法定代表人代表公司参加诉讼。
Article 11 When a company is being liquidated, the liquidation group shall notify the company dissolution and liquidation to all the known creditors according to Article 186 of the company law, and make an announcement on a national newspaper or a provincial newspaper that has certain influence in the place where the company is registered based on the scale and business territory of the company.
Where the liquidation group fails to fulfill the obligation of notification and announcement provided for in the preceding paragraph, and thus causes any creditors unable to make timely declaration and obtain compensation, if any creditors claim that the members of the liquidation group shall assume the liability of compensation for the losses resulted therefrom, the people's court shall support the claim.
第十一条 公司清算时，清算组应当按照公司法第一百八十六条的规定，将公司解散清算事宜书面通知全体已知债权人，并根据公司规模和营业地域范围在全国或者公司注册登记地省级有影响的报纸上进行公告。
清算组未按照前款规定履行通知和公告义务，导致债权人未及时申报债权而未获清偿，债权人主张清算组成员对因此造成的损失承担赔偿责任的，人民法院应依法予以支持。
Article 12 Where, during the course of company liquidation, a creditor holds any objections to the creditor's rights verified by the liquidation group, it or he may demand the liquidation group to make re-verification. Where the liquidation group does not make re-verification or the creditor still holds objections to the creditor's rights as re-verified, and the creditor lodges a confirmation case with the people's court against the company, the people's court shall accept the case.
第十二条 公司清算时，债权人对清算组核定的债权有异议的，可以要求清算组重新核定。清算组不予重新核定，或者债权人对重新核定的债权仍有异议，债权人以公司为被告向人民法院提起诉讼请求确认的，人民法院应予受理。
Article 13 Where a creditor fails to declare the creditor's rights within the prescribed time limit, but makes up the declaration before the company liquidation procedure is concluded, the liquidation group shall make registration.
The conclusion of company liquidation procedure means that the liquidation report has been completely confirmed by the meeting of shareholders, the general meeting of shareholders or the people's court.
第十三条 债权人在规定的期限内未申报债权，在公司清算程序终结前补充申报的，清算组应予登记。
公司清算程序终结，是指清算报告经股东会、股东大会或者人民法院确认完毕。
Article 14 Where a creditor makes up the declaration of creditor's rights, it or he may get compensation from the undistributed properties of the company. If the undistributed properties of the company can not pay off its or his creditor's rights in full amount and the creditor claims that the shareholders shall make compensation by their properties obtained from the distribution of residual properties, the people's court shall support the claim of the creditor; unless the creditor fails to declare the creditor's rights within the prescribed time limit due to major fault.
Where any creditors or the liquidation group files a bankruptcy and liquidation application with the people's court for the reason that the undistributed properties of the company and the properties obtained by the shareholders from the distribution of residual properties can not totally pay off the creditor's rights of which the declaration is made up, the people's court shall not accept the application.
第十四条 债权人补充申报的债权，可以在公司尚未分配财产中依法清偿。公司尚未分配财产不能全额清偿，债权人主张股东以其在剩余财产分配中已经取得的财产予以清偿的，人民法院应予支持；但债权人因重大过错未在规定期限内申报债权的除外。
债权人或者清算组，以公司尚未分配财产和股东在剩余财产分配中已经取得的财产，不能全额清偿补充申报的债权为由，向人民法院提出破产清算申请的，人民法院不予受理。
Article 15 Where a company voluntarily liquidates itself, the liquidation scheme shall be reported to the meeting of shareholders or the general meeting of shareholders for resolution and confirmation; where the people's court organizes the liquidation, the liquidation scheme shall be reported to the people's court for confirmation. The liquidation group shall not implement an unconfirmed liquidation scheme.
Where the implementation of an unconfirmed liquidation scheme causes losses to the company or any creditors, and the company, any shareholders or creditors claim that the members of the liquidation group shall assume the liability of compensation, the people's court shall support the claim.
第十五条 公司自行清算的，清算方案应当报股东会或者股东大会决议确认；人民法院组织清算的，清算方案应当报人民法院确认。未经确认的清算方案，清算组不得执行。
执行未经确认的清算方案给公司或者债权人造成损失，公司、股东或者债权人主张清算组成员承担赔偿责任的，人民法院应依法予以支持。
Article 16 Where the people's court organizes liquidation, the liquidation group shall complete the liquidation within six months after its formation.
Where the liquidation can not be completed within six months due to a special cause, the liquidation group shall apply to the people's court for extension.
第十六条 人民法院组织清算的，清算组应当自成立之日起六个月内清算完毕。
因特殊情况无法在六个月内完成清算的，清算组应当向人民法院申请延长。
Article 17 When the liquidation group designated by the people's court finds that the company properties are insufficient for the repayment of debts while it is liquidating the company assets, formulating balance sheets and property list, it may negotiate with the creditors to work out a relevant debt repayment scheme.
Where the debt repayment scheme is confirmed by the whole creditors and does not damage the interests of other interested parties, the people's court may rule to confirm the scheme upon application of the liquidation group. After the liquidation group has paid off debts according to the aforesaid liquidation scheme, it shall apply to the people's court for ruling the termination of liquidation procedure.
Where the creditors do not confirm or the people's court does not acknowledge the debt repayment scheme, the liquidation group shall apply to the people's court for bankruptcy announcement.
第十七条 人民法院指定的清算组在清理公司财产、编制资产负债表和财产清单时，发现公司财产不足清偿债务的，可以与债权人协商制作有关债务清偿方案。
债务清偿方案经全体债权人确认且不损害其他利害关系人利益的，人民法院可依清算组的申请裁定予以认可。清算组依据该清偿方案清偿债务后，应当向人民法院申请裁定终结清算程序。
债权人对债务清偿方案不予确认或者人民法院不予认可的，清算组应当依法向人民法院申请宣告破产。
Article 18 Where the shareholders of a limited liability company or the directors and controlling shareholders of a joint stock company fail to form a liquidation group and start the liquidation within the statutory time limit and thus cause the depreciation, loss, damage or disappearance of company properties, if any creditors claim that the aforesaid shareholders or the aforesaid directors and controlling shareholders shall assume the liability of compensation for the debts of the company within the scope of losses, the people's court shall support the claim.
Where the shareholders of a limited liability company or the directors and controlling shareholders of a joint stock company are idle to fulfill obligations and thus cause the disappearance of main properties, accounts and important documents of the company and cause the liquidation unable to be conducted, if any creditors claim that the aforesaid shareholders or the aforesaid directors and controlling shareholders shall assume the joint and several liability for the debts of the company, the people's court shall support the claim.
Where any of the aforesaid circumstances are caused due to the actual controllers, if any creditors claim that the actual controllers shall assume the corresponding civil liability for the debts of the company, the people's court shall support the claim.
第十八条 有限责任公司的股东、股份有限公司的董事和控股股东未在法定期限内成立清算组开始清算，导致公司财产贬值、流失、毁损或者灭失，债权人主张其在造成损失范围内对公司债务承担赔偿责任的，人民法院应依法予以支持。
有限责任公司的股东、股份有限公司的董事和控股股东因怠于履行义务，导致公司主要财产、帐册、重要文件等灭失，无法进行清算，债权人主张其对公司债务承担连带清偿责任的，人民法院应依法予以支持。
上述情形系实际控制人原因造成，债权人主张实际控制人对公司债务承担相应民事责任的，人民法院应依法予以支持。
Article 19 Where the shareholders of a limited liability company or the directors and controlling shareholders of a joint stock company or the actual controllers of a company maliciously dispose of company properties and thus cause losses to any creditors after the company dissolution, or fail to make liquidation and cheat the company registration organ to deregister the legal person by means of a false liquidation report, if any creditors claim that the aforesaid shareholders, directors and controlling shareholders or actual controllers shall assume the corresponding civil liability for the debts of the company, the people's court shall support the claim.
第十九条 有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人在公司解散后，恶意处置公司财产给债权人造成损失，或者未经依法清算，以虚假的清算报告骗取公司登记机关办理法人注销登记，债权人主张其对公司债务承担相应赔偿责任的，人民法院应依法予以支持。
Article 20 For the dissolution of a company, the deregistration shall be conducted after the liquidation has been concluded according to law. Where a company fails to liquidate itself but directly conducts the deregistration and thus causes the company liquidation unable to be conducted, if any creditors claim that the aforesaid shareholders, directors and controlling shareholders or actual controllers shall assume the corresponding civil liability for the debts of the company, the people's court shall support the claim.
第二十条 公司解散应当在依法清算完毕后，申请办理注销登记。公司未经清算即办理注销登记，导致公司无法进行清算，债权人主张有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人对公司债务承担清偿责任的，人民法院应依法予以支持。
公司未经依法清算即办理注销登记，股东或者第三人在公司登记机关办理注销登记时承诺对公司债务承担责任，债权人主张其对公司债务承担相应民事责任的，人民法院应依法予以支持。
Article 21 Where the shareholders of a limited liability company or the directors and controlling shareholders of a joint stock company or the actual controllers of a company are two or more, if one or several of them claim that the other persons shall share the liability based on the degree of faults since they have assumed the civil liability provided for in Article 18 or Paragraph 1 of Article 20 of these Provisions, the people's court shall support the claim.
第二十一条 有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人为二人以上的，其中一人或者数人按照本规定第十八条和第二十条第一款的规定承担民事责任后，主张其他人员按照过错大小分担责任的，人民法院应依法予以支持。
Article 22 At the time of company dissolution, the capital that has not been contributed by shareholders shall be taken as liquidation properties. The capital that has not been contributed by shareholders shall include the capital that shall be contributed but has not been contributed after expiration and the capital that shall be contributed by stages and has not expired according to Articles 26 and 81 of the company law.
When the company properties are insufficient for the repayment of debts, if any creditors claim that the shareholders having not contributed their capital and other shareholders or promoters for the formation of the company shall assume the joint and several liability for the debts of the company within the scope of un-contributed capital, the people's court shall support the claim.
第二十二条 公司解散时，股东尚未缴纳的出资均应作为清算财产。股东尚未缴纳的出资，包括到期应缴未缴的出资，以及依照公司法第二十六条和第八十一条的规定分期缴纳尚未届满缴纳期限的出资。
公司财产不足以清偿债务时，债权人主张未缴出资股东，以及公司设立时的其他股东或者发起人在未缴出资范围内对公司债务承担连带清偿责任的，人民法院应依法予以支持。
Article 23 Where any members of the liquidation group violate any laws, administrative regulations or articles of association of the company and thus cause losses to the company or any creditors during the course of liquidation, if the company or the creditor claims that the said members shall assume the liability of compensation, the people's court shall support the claim.
Where any shareholders of a limited liability company or any shareholders of a joint stock company that separately or aggregately hold 1% or more of the shares of the company for the consecutive 180 days or more lodge a case with the people's court according to Paragraph 3 of Article 152 of the company law for the reason that any members of the liquidation group commit the aforesaid act, the people's court shall support the case.
Where, after a company has been liquidated and deregistered completely, the aforesaid shareholders lodge a case with the people's court directly against the members of the liquidation group and by taking other shareholders as the third party by referring to Paragraph 3 of Article 152 of the company law, the people's court shall support the claim.
第二十三条 清算组成员从事清算事务时，违反法律、行政法规或者公司章程给公司或者债权人造成损失，公司或者债权人主张其承担赔偿责任的，人民法院应依法予以支持。
有限责任公司的股东、股份有限公司连续一百八十日以上单独或者合计持有公司百分之一以上股份的股东，依据公司法第一百五十二条第三款的规定，以清算组成员有前款所述行为为由向人民法院提起诉讼的，人民法院应予受理。
公司已经清算完毕注销，上述股东参照公司法第一百五十二条第三款的规定，直接以清算组成员为被告、其他股东为第三人向人民法院提起诉讼的，人民法院应予受理。
Article 24 A company dissolution case and a company liquidation case shall be subject to the jurisdiction of the people's court at the place where the company is domiciled. The domicile of a company refers to the place where the principal office of a company is located. Where the principal office of a company is unclear, the case shall be subject to the jurisdiction of the people's court at the place where the company is registered.
A grassroots people's court shall have the jurisdiction over the cases for dissolution and liquidation of the companies that are registered upon examination and approval of the company registration organs at the level of county, county-level city or district. An intermediate people's court shall have the jurisdiction over the cases for dissolution and liquidation of the companies that are registered upon examination and approval of the company registration organs at or above the level of prefecture or districted city.
第二十四条 解散公司诉讼案件和公司清算案件由公司住所地人民法院管辖。公司住所地是指公司主要办事机构所在地。公司办事机构所在地不明确的，由其注册地人民法院管辖。
基层人民法院管辖县、县级市或者区的公司登记机关核准登记公司的解散诉讼案件和公司清算案件；中级人民法院管辖地区、地级市以上的公司登记机关核准登记公司的解散诉讼案件和公司清算案件。
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