第一篇：《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(一)》（写写帮推荐）
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(一)
法规分类 > 法律法规 > 中央法规 > 司法解释及文件 > 最高人民法院
【法规名称】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(一)
【颁布部门】最高人民法院 【法规文号】法释〔2006〕3号
【颁布日期】2006-04-28 【实施日期】2006-05-09
【是否有效】 有效【效力级别】司法解释
【批准部门】 【批准日期】
【失效日期】
【全文】 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(一)法释〔2006〕3号
《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(一)》已于2006年3月27日由最高人民法院审判委员会第1382次会议通过，现予公布，自2006年5月9日起施行。
二○○六年四月二十八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(一)
(2006年3月27日最高人民法院审判委员会第1382次会议通过法释〔2006〕3号)为正确适用2005年10月27日十届全国人大常委会第十八次会议修订的《中华人民共和国公司法》，对人民法院在审理相关的民事纠纷案件中，具体适用公司法的有关问题规定如下：
第一条 公司法实施后，人民法院尚未审结的和新受理的民事案件，其民事行为或事件发生在公司法实施以前的，适用当时的法律法规和司法解释。
第二条 因公司法实施前有关民事行为或者事件发生纠纷起诉到人民法院的，如当时的法律法规和司法解释没有明确规定时，可参照适用公司法的有关规定。
第三条 原告以公司法第二十二条第二款、第七十五条第二款规定事由，向人民法院提起诉讼时，超过公司法规定期限的，人民法院不予受理。
第四条 公司法第一百五十二条规定的180日以上连续持股期间，应为股东向人民法院提起诉讼时，已期满的持股时间；规定的合计持有公司百分之一以上股份，是指两个以上股东持股份额的合计。
第五条 人民法院对公司法实施前已经终审的案件依法进行再审时，不适用公司法的规定。
第六条 本规定自公布之日起实施。
第二篇：最高人民法院关于适用企业破产法问题的规定(一)
最高人民法院关于适用《中华人民共和国企业破
产法》若干问题的规定
（一）（2011年8月29日最高人民法院审判委员会第1527次会议通过）
为正确适用《中华人民共和国企业破产法》，结合审判实践，就人民法院依法受理企业破产案件适用法律问题作出如下规定。
第一条债务人不能清偿到期债务并且具有下列情形之一的，人民法院应当认定其具备破产原因：
（一）资产不足以清偿全部债务；
（二）明显缺乏清偿能力。相关当事人以对债务人的债务负有连带责任的人未丧失清偿能力为由，主张债务人不具备破产原因的，人民法院应不予支持。第二条下列情形同时存在的，人民法院应当认定债务人不能清偿到期债务：
（一）债权债务关系依法成立；
（二）债务履行期限已经届满；
（三）债务人未完全清偿债务。
第三条债务人的资产负债表，或者审计报告、资产评估报告等显示其全部资产不足以偿付全部负债的，人民法院应当认定债务人资产不足以清偿全部债务，但有相反证据足以证明债务人资产能够偿付全部负债的除外。
第四条债务人账面资产虽大于负债，但存在下列情形之一的，人民法院应当认定其明显缺乏清偿能力：
（一）因资金严重不足或者财产不能变现等原因，无法清偿债务；
（二）法定代表人下落不明且无其他人员负责管理财产,无法清偿债务；
（三）经人民法院强制执行,无法清偿债务；
（四）长期亏损且经营扭亏困难,无法清偿债务;
（五）导致债务人丧失清偿能力的其他情形。第五条企业法人已解散但未清算或者未在合理期限内清算完毕，债权人申请债务人破产清算的，除债务人在法定异议期限内举证证明其未出现破产原因外，人民法院应当受理。
第六条债权人申请债务人破产的，应当提交债务人不能清偿到期债务的有关证据。债务人对债权人的申请未在法定期限内向人民法院提出异议，或者异议不成立的，人民法院应当依法裁定受理破产申请。受理破产申请后，人民法院应当责令债务人依法提交其财产状况说明、债务清册、债权清册、财务会计报告等有关材料，债务人拒不提交的，人民法院可以对债务人的直接责任人员采取罚款等强制措施。
第七条人民法院收到破产申请时，应当向申请人出具收到申请及所附证据的书面凭证。人民法院收到破产申请后应当及时对申请人的主体资格、债务人的主体资格和破产原因，以及有关材料和证据等进行审查，并依据企业破产法第十条的规定作出是否受理的裁定。人民法院认为申请
人应当补充、补正相关材料的，应当自收到破产
申请之日起五日内告知申请人。当事人补充、补正相关材料的期间不计入企业破产法第十条规定的期限。
第八条破产案件的诉讼费用，应根据企业破产法第四十三条的规定，从债务人财产中拨付。相关当事人以申请人未预先交纳诉讼费用为由，对破产申请提出异议的，人民法院不予支持。第九条申请人向人民法院提出破产申请，人民法院未接收其申请,或者未按本规定第七条执行的，申请人可以向上一级人民法院提出破产申请。上一级人民法院接到破产申请后，应当责令下级法院依法审查并及时作出是否受理的裁定；下级法院仍不作出是否受理裁定的，上一级人民法院可以径行作出裁定。上一级人民法院裁定受理破产申请的，可以同时指令下级人民法院审理该案件。
第三篇：中英文对照版 《最高人民法院关于修改关于适用《中华人民共和国公司法》若干问题的规定的决定》
最高人民法院关于修改关于适用《中华人民
Decision of the Supreme People's 共和国公司法》若干问题的规定的决定
Court on Amending Provisions on 法释(2014)2号
Issues Relating to Application of Company Law of the People's Republic of China
(Adopted at the 1607th Session of Judicial Committee of the Supreme 《最高人民法院关于修改关于适用〈中华人民共和国公司法〉若干问题的规定的决定》已于2014年2月17日由最高人民法院审判委员会第1607次会议通过，现予公布，自2014年3月1日起施行。
最高人民法院 People's Court on 17 February 2014)
2014年2月20日
Fa Shi [2014] No.2 最高人民法院关于修改关于适用《中华人民共和国公司法》若干问题的规定的决定 Announcement of the Supreme 根据2013年12月28日第十二届全国人民代表大会常务委员会第六次会议的决定和修改后重新公布的《中华人民共和国公司法》，最高人民法院审判委员会第1607次会议决定：
People's Court of the People's Republic of China
The Decision of the Supreme
People's Court on Amending
Provisions on Issues Relating to Application of Company Law of the People's Republic of China, adopted at the 1607th Session of Judicial Committee of the Supreme People's Court on 17 February 2014, is hereby promulgated and shall come into effect on 1 March 2014.Supreme People's Court February 2014
Pursuant to the decision made at the 6th Session of Standing Committee of the 12th National People's
Congress on 28 December 2013 and Company Law of the People's Republic of China promulgated anew after amendments, the Decision has been made at the 1607th Session of Judicial Committee of the Supreme People's Court as follows:
一、《最高人民法院关于适用〈中华人民共和1.Article 75 referred to in Article 3 国公司法〉若干问题的规定
（一）》(法释〔2006〕of the Provisions of the Supreme 3号，以下简称《规定
（一）》)第三条中的“第七十People's Court on Issues Relating to 五条”修改为“第七十四条”。
Application of Company Law of the People's Republic of China [I](Fa Shi [2006] No.3, hereinafter referred to as Provisions [I])is renumbered as Article 74.二、《规定
（一）》第四条中的“第一百五十二条”修改为“第一百五十一条”。
2.Article 152 referred to in Article 4
of the Provisions [I] is renumbered as
Article 151.三、《最高人民法院关于适用〈中华人民共和3.Article 183 as referred to in 国公司法〉若干问题的规定
（二）》(法释〔2008〕Paragraph 1, Article 1 of the 6号，以下简称《规定
（二）》)第一条第一款中的“第Provisions of the Supreme People's 一百八十三条”修改为“第一百八十二条”。
Court on Issues relating to
Application of Company Law of the
People's Republic of China [II](Fa Shi [2008] No.6, hereinafter referred to as Provisions [II])is renumbered as Article 182.四、《规定
（二）》第二条、第七条第一款中4.Article 184 referred to in Article 1 的“第一百八十四条”修改为“第一百八十三条”。
and Paragraph 1 of Article 7 of the
Provisions [II] is renumbered as
Article 183.五、《规定
（二）》第十一条中的“第一百八十六条”修改为“第一百八十五条”。
5.Article 186 referred to in Article
of the Provisions [II] is
renumbered as Article 185.六、《规定
（二）》第二十二条第一款中的“第6.Article 81 referred to in Paragraph 八十一条”修改为“第八十条”。
of Article 22 of the Provisions [II]
is renumbered as Article 80.七、《规定
（二）》第二十三条第二款、第三7.Article 152 referred to in 款中的“第一百五十二条”修改为“第一百五十一条”。
Paragraph 2 and 3 of Article 23 of the Provisions [II] is renumbered as Article 151.八、删去《最高人民法院关于适用〈中华人民8.Item 1 of Article 12 of the 共和国公司法〉若干问题的规定
（三）》(法释〔20Provisions of the Supreme People's 11〕3号，以下简称《规定
（三）》)第十二条第一Court on Issues Relating to 项，并将该条修改为“公司成立后，公司、股东或者Application of Company Law of the 公司债权人以相关股东的行为符合下列情形之一且损害公司权益为由，请求认定该股东抽逃出资的，People's Republic of China [III](Fa Shi [2011] No.3, hereinafter referred 人民法院应予支持：
（一）制作虚假财务会计报表to as Provisions [III])is deleted, and 虚增利润进行分配；
（二）通过虚构债权债务关系将其出资转出；
（三）利用关联交易将出资转出；
（四）其他未经法定程序将出资抽回的行为。”
Article 12 of the Provisions [III] is amended to read "Upon
incorporation of a company, where
the company, the shareholders or the creditors of the company file(s)a request with a people's court to determine that a shareholder has withdrawn capital contribution, on the grounds that the actions of the shareholder in question falls under any of the following circumstances and thus harms the interests of the
company, the people's court shall uphold the request:(1)prepare false accounting statements to inflate profits for distribution;(2)transfer capital contribution out through fictitious relationship of debt and creditor's rights;(3)transfer capital contribution out making using of affiliated transactions;and(4)other withdrawal of capital contribution without authorization by statutory procedures.九、《规定
（三）》第十三条第四款中的“第一百四十八条”修改为“第一百四十七条”。
9.Article 148 referred to in Paragraph 4 of Article 13 of the Provisions [III] is renumbered as Article 147.十、删去《规定
（三）》第十五条。
10.Article 15 of the Provisions [III] is deleted.十一、《规定
（三）》第二十四条改为第二十11.Article 24 of the Provisions [III] 三条。该条中的“第三十二条、第三十三条”修改为“第三十一条、第三十二条”。
is renumbered as Article 23.Article
and Article 33 referred to in this
article is renumbered as Article 31 and Article 32.十二、对《规定
（三）》条文顺序作相应调整。12.The sequences of articles of the
Provisions [III] are adjusted
accordingly.十三、本决定施行后尚未终审的股东出资相关13.This Decision applies to cases 纠纷案件，适用本决定；本决定施行前已经终审的，regarding disputes over capital 当事人申请再审或者按照审判监督程序决定再审
contribution of shareholders that are 的，不适用本决定。
《规定
（一）》《规定
（二）》《规定
（三）》根据本决定作相应修改，重新公布。
not finally closed before this Decision comes into force, but it does not apply to cases that have been finally closed before this 最高人民法院关于适用《中华人民共和国公司Decision comes into force but the 法》若干问题的规定
（一）parties concerned apply for retrial or a retrial is required under procedures（2006年3月27日最高人民法院审判委员会for trial supervision.第1382次会议通过根据2014年2月17日最高人民法院审判委员会第1607次会议《关于修改关于适用The Provisions [I], [II] and [III] are 〈中华人民共和国公司法〉若干问题的规定的决定》修正）
为正确适用2005年10月27日十届全国人大常委会第十八次会议修订的《中华人民共和国公司法》，对人民法院在审理相关的民事纠纷案件中，具体适用公司法的有关问题规定如下：
promulgated anew upon amendments pursuant to this Decision accordingly.Provisions of the Supreme People's Court on Issues Relating to Application of Company Law of the People's Republic of China(I)(Adopted at the 1382nd Session of the Judicial Committee of the Supreme People's Court on 27 March 2006 and amended pursuant to the Decision of the Supreme People's Court on Amending Provisions on Issues Relating to Application of Company Law of the People's Republic of China made at the 1607th Session of Judicial Committee of the Supreme People's Court on 17 February 2014.)
For the purpose of correct application of Company Law of the People's Republic of China amended at the 18th Session of the Standing Committee of the National People's Congress on 27 October 2005, the following provisions are made in respect of the application of Company Law for hearing related civil dispute cases by people's courts:
Article 1 Following implementation of Company Law, the prevailing laws and regulations and judicial 公司法实施后，人民法院尚未审结的和新受理
interpretations shall apply to civil 的民事案件，其民事行为或事件发生在公司法实施 cases pending trial and newly
accepted civil cases if the civil action 以前的，适用当时的法律法规和司法解释。
or event has occurred prior to implementation of Company Law.第一条
Article 2 For cases lodged with a people's court in respect of a relevant civil action or event prior to 因公司法实施前有关民事行为或者事件发生
implementation of Company Law 纠纷起诉到人民法院的，如当时的法律法规和司法and where there are no specific 解释没有明确规定时，可参照适用公司法的有关规 provisions in the prevailing laws and
regulations and judicial 定。interpretations, reference may be
made to the relevant provisions of Company Law.第二条
Article 3 Where a plaintiff lodges a case with a people's court in respect of a matter stipulated in the second 原告以公司法第二十二条第二款、第七十四条
paragraph of Article 22 and the 第二款规定事由，向人民法院提起诉讼时，超过公second paragraph of Article 74 of
Company Law after the period 司法规定期限的，人民法院不予受理。
stipulated in Company Law, the people's court shall not accept the case.第三条 第四条
Article 4 The consecutive
shareholding period of 180 days or more as stipulated in Article 151 of 公司法第一百五十一条规定的180日以上连续
Company Law shall be the 持股期间，应为股东向人民法院提起诉讼时，已期shareholding period which has 满的持股时间；规定的合计持有公司百分之一以上expired at the time when the
shareholder lodges a case with a 股份，是指两个以上股东持股份额的合计。people's court;the aggregate
shareholding of 1% or more
stipulated shall mean the aggregate shareholding of two or more shareholders.第五条
人民法院对公司法实施前已经终审的案件依法进行再审时，不适用公司法的规定。第六条
Article 5 The provisions of Company Law shall not apply to retrials of cases which have been finally closed
prior to implementation of Company Law.Article 6 These Provisions shall enter into force on the date of promulgation.本规定自公布之日起实施。
最高人民法院关于适用《中华人民共和国公司Provisions of the Supreme People's 法》若干问题的规定
（二）Court on Issues Relating to Application of Company Law of the（2008年5月5日最高人民法院审判委员会第People's Republic of China(II)1447次会议通过根据2014年2月17日最高人民法院审判委员会第1607次会议《关于修改关于适用
(Adopted at the 1447th Session of 〈中华人民共和国公司法〉若干问题的规定的决定》 the Judicial Committee of the 修正）
Supreme People's Court on 5 May 2008 and amended pursuant to the 为正确适用《中华人民共和国公司法》，结合Decision of the Supreme People's 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。
Court on Amending Provisions on Issues Relating to Application of Company Law of the People's Republic of China made at the 1607th Session of Judicial Committee of the Supreme People's
Court on 17 February 2014.)For the purposes of proper application of Company Law of the People's Republic of China and taking into account judicial practices, the following provisions are made in respect of issues pertaining to applicable laws for hearing by the people's courts cases on dissolution and liquidation of companies.Article 1 Where one or more
shareholders, who hold(s)more than 10% of the voting rights of a 单独或者合计持有公司全部股东表决权百分
company solely or jointly, file(s)a 之十以上的股东，以下列事由之一提起解散公司诉lawsuit with a people's court for 讼，并符合公司法第一百八十二条规定的，人民法dissolution of the company on the
grounds of any one of the following 院应予受理： and the application complies with
Article 183 of Company Law, the
（一）公司持续两年以上无法召开股东会或者people's court shall accept the
application: 第一条
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；
(1)the company has not been able to convene a shareholders' meeting or a general meeting of shareholders for more than two years consecutively，（三）公司董事长期冲突，且无法通过股东会and the company has serious 或者股东大会解决，公司经营管理发生严重困难的； difficulties in its business
management;
（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
(2)the shareholders' voting is unable to attain the statutory ratio or the ratio stipulated in the company's articles of association, the company 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。
has not been able to pass effective resolutions at the shareholders' meetings or general meetings of shareholders for more than two years consecutively, and the company has serious difficulties in its business management;
(3)the directors of the company are in long-term conflict and the conflict is unable to be resolved at the shareholders' meetings or general meetings, and the company has serious difficulties in its business management;or
(4)the company has serious difficulties otherwise in its business management and continuing operation of the company will cause a significant loss to shareholders' interests.Where a shareholder files a lawsuit with a people's court for dissolution of the company on the grounds of harm to his/her right to know and right to request for profit distribution, loss or insolvency of the company or failure to carry out liquidation following revocation of the
company's enterprise legal person business licence, the people's court shall not accept the application.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，依据公司法第一百八十三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 2 Where a shareholder files a lawsuit with a people's court for dissolution of the company and concurrently submits an application to the people's court for liquidation of the company, the people's court shall not accept the application for liquidation.The people's court may notify the plaintiff that, upon
rendering a judgment by the people's
court for dissolution of the company, the plaintiff may proceed with liquidation by himself/herself or separately submit an application to the people's court for liquidation of the company pursuant to the provisions of Article 183 of
Company Law and Article 7 of these Provisions.Article 3 Where a shareholder of a company, who files a lawsuit with a people's court for dissolution of the 股东提起解散公司诉讼时，向人民法院申请财
company, submits an application to 产保全或者证据保全的，在股东提供担保且不影响the people's court for preservation of 公司正常经营的情形下，人民法院可予以保全。
assets or evidence, the people's court
may grant preservation provided that the shareholder provides a guarantee and the company's normal operation is not affected.第三条 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
Article 4 In a lawsuit filed by a
shareholder with a people's court for dissolution of a company, the company shall be the defendant.Where the plaintiff has filed the lawsuit naming the other
shareholders as the co-defendant, the 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。
for dissolution of a company shall notify the plaintiff to name the other shareholders as a third party instead;if the plaintiff insists on naming the other shareholders as the
co-defendant, the for dissolution of a company shall reject the lawsuit filed by the plaintiff against the other shareholders.The plaintiff, who has filed the lawsuit for dissolution of the company, shall notify the other shareholders;alternatively, the other shareholders shall be notified by the people's court to participate in the lawsuit.Where the other shareholders or the relevant stakeholders submit an application for participation in the lawsuit as a co-plaintiff or a third party, the people's court shall grant approval.Article 5 In the trial of a lawsuit for dissolution of a company, a people's court shall focus on mediation.人民法院审理解散公司诉讼案件，应当注重调
Where the parties concerned have 解。当事人协商同意由公司或者股东收购股份，或negotiated and agreed on continuing 者以减资等方式使公司存续，且不违反法律、行政the operation of the company through
acquisition of shares by the company 法规强制性规定的，人民法院应予支持。当事人不or shareholders or through capital 能协商一致使公司存续的，人民法院应当及时判决。reduction, etc., and such proposal
does not violate the mandatory
provisions of laws and administrative 经人民法院调解公司收购原告股份的，公司应
regulations, the people's court shall 第五条
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。
uphold such proposal.Where the parties concerned are unable to
negotiate unanimously on continuing the operation of the company, the people's court shall promptly render a judgment.Where the company agrees to acquire the shares of the plaintiff following the mediation by the people's court, the company shall transfer or cancel the shares within six months from the date on which the letter of mediation takes effect.Prior to the transfer or cancellation of the shares, the plaintiff shall not contest the creditors of the company by citing the company's acquisition of shares.Article 6 A judgment rendered by a people's court on dissolution of a company shall be legally binding 人民法院关于解散公司诉讼作出的判决，对公
upon all shareholders of the 司全体股东具有法律约束力。company.第六条
人民法院判决驳回解散公司诉讼请求后，提起Upon a people's court rejects by a 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。
judgment a lawsuit request for
dissolution of a company, where the
shareholder, who has filed such lawsuit, or the other shareholders file a lawsuit for dissolution of the company again on the grounds of the same facts and reasons, the a people's court shall not accept the case.第七条
Article 7 A company shall, pursuant
to Article 183 of Company Law，establish a liquidation group within 15 days from the date of the 公司应当依照公司法第一百八十三条的规定，occurrence of a dissolution event to 在解散事由出现之日起十五日内成立清算组，开始carry out liquidation.自行清算。
Under any of the following 有下列情形之一，债权人申请人民法院指定清circumstances, where a creditor of 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；
the company submits an application to a people's court for appointment of a liquidation group to carry out liquidation, the people's court shall accept the application:
（三）违法清算可能严重损害债权人或者股东(1)the company fails to establish a 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。
liquidation group within the stipulated period to carry out liquidation for its dissolution;(2)the company has established a liquidation group but deliberately delays the liquidation;or
(3)the illegal liquidation may cause serious harm to the interests of creditors or shareholders.Where the creditor has not submitted an application for liquidation under any of the circumstances provided in the second paragraph of this Article but the company's shareholders have submitted an application to the people's court for appointment of a
liquidation group to carry out liquidation, the people's court shall accept the application.Article 8 Where a people's court has accepted a case regarding liquidation of a company, it shall promptly 人民法院受理公司清算案件，应当及时指定有第八条
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。
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：
appoint relevant personnel to form a
liquidation group.Members of a liquidation group may comprise the following personnel or organisations:
(1)shareholders, directors, supervisors and senior executives of
the company;(2)social intermediaries such as law firms, accounting firms, bankruptcy liquidation firms, etc.established pursuant to the law;and
(3)qualified practitioners with the relevant professional knowledge employed by social intermediaries such as law firms, accounting firms, bankruptcy liquidation firms, etc.established pursuant to the law.Article 9 Under any of the following
circumstances involving a member of the liquidation group appointed by a
people's court, the people's court may replace the member of the liquidation
group at request by a creditor or a shareholder or pursuant to its official
（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。
powers:
(1)the member of the liquidation group has acted in violation of the laws or administrative regulations;(2)the member of the liquidation group has lost his/her/its practising competence or capacity for civil conduct;or
(3)the member of the liquidation group has committed an act which causes serious harm to the interests of the company or the creditors.Article 10 Prior to the completion of liquidation and of deregistration
formalities by a company pursuant to 公司依法清算结束并办理注销登记前，有关公
the law, civil lawsuits involving the 司的民事诉讼，应当以公司的名义进行。company shall be proceeded in the
name of the company.第十条
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。
Where the company has established a liquidation group, the
person-in-charge of the liquidation group shall represent the company to participate in the lawsuits;where the company has yet to establish a liquidation group, the original legal representative shall represent the company to participate in the lawsuits.第十一条
Article 11 During the liquidation of a company, the liquidation group shall, 公司清算时，清算组应当按照公司法第一百八十五条的规定，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。
pursuant to Article 185 of Company Law, notify all known creditors in writing of the dissolution and liquidation of the company, and based on the scale of the company and the scope of its geographical business locations, publish a public announcement on influential newspapers nationwide or at the place of incorporation and registration of the company at provincial level.Where the failure of the liquidation group to perform notification and public announcement obligations pursuant to the provisions of the preceding paragraph causes the creditors to be unable to declare the creditor's rights in time and in turn to repay such creditor's rights, and the creditors assert that the members of the liquidation group bear
compensation liability for the losses incurred thereto, the of the liquidation group shall uphold the assertion pursuant to the law.Article 12 During the liquidation of a company, the creditors, who disagree with the creditor's rights ascertained 公司清算时，债权人对清算组核定的债权有异
by the liquidation group, may request 议的，可以要求清算组重新核定。清算组不予重新the liquidation group to re-ascertain 核定，或者债权人对重新核定的债权仍有异议，债 the creditor's rights.Where the
liquidation group refuses to 权人以公司为被告向人民法院提起诉讼请求确认re-ascertain the creditor's rights or
where the creditors disagree with the 的，人民法院应予受理。
re-ascertained creditor's rights and the creditors file a lawsuit for 第十二条
confirmation with the of the liquidation group naming the
company as the defendant, the of the liquidation group shall accept the case.Article 13 Where the creditors of a company fail to declare their
creditor's rights within a stipulated 债权人在规定的期限内未申报债权，在公司清
period but make a supplementary 算程序终结前补充申报的，清算组应予登记。declaration prior to the conclusion of
the procedures for liquidation of the 公司清算程序终结，是指清算报告经股东会、company, the liquidation group shall
register the creditor's rights.第十三条
股东大会或者人民法院确认完毕。
The conclusion of procedures for
liquidation of the company shall refer to the completion of confirmation of the liquidation report by a shareholder's meeting, a general meeting of shareholders or a people's court.Article 14 Creditor's rights stated in a supplementary declaration by creditors of a company may be 债权人补充申报的债权，可以在公司尚未分配
repaid using undistributed assets of 财产中依法清偿。公司尚未分配财产不能全额清偿，the company pursuant to the law.债权人主张股东以其在剩余财产分配中已经取得的Where the undistributed assets of the
company are insufficient for full 财产予以清偿的，人民法院应予支持；但债权人因repayment and the creditors assert
that the creditor's rights be repaid 重大过错未在规定期限内申报债权的除外。
using assets obtained by the
shareholders from the distribution of 债权人或者清算组，以公司尚未分配财产和股
remaining assets, the people's court 东在剩余财产分配中已经取得的财产，不能全额清shall uphold the assertion, except that
the creditors fails to declare creditor's 偿补充申报的债权为由，向人民法院提出破产清算
rights within a stipulated period due 申请的，人民法院不予受理。to gross negligence.第十四条
Where the creditors or the liquidation group submit(s)an application to a
people's court for bankruptcy liquidation on the grounds that the undistributed assets of the company and the assets obtained by the shareholders from the distribution of remaining assets are insufficient to fully repay the creditor's rights stated in the supplementary declaration, the people's court shall not accept the application.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 15 In the event of liquidation carried out by a company, the
liquidation scheme shall be tabled at a shareholder's meeting or a general meeting of shareholders for confirmation.In the event of
liquidation organised by a people's court, the liquidation scheme shall be submitted to the people's court for confirmation.The liquidation group shall not execute a liquidation
scheme that has not been confirmed.Where the execution of an
unconfirmed liquidation scheme causes the company or the creditors to incur losses, and the company, the shareholders or the creditors assert that the members of the liquidation group bear compensation liability thereto, the people's court shall uphold the assertion pursuant to the law.第十六条
Article 16 In the event of liquidation organised by a people's court, the
liquidation group shall complete liquidation within six months from 人民法院组织清算的，清算组应当自成立之日
the date of its establishment.起六个月内清算完毕。
Where the liquidation cannot be 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。
completed within six months due to special circumstances, the liquidation group shall submit an application to the people's court for extension of time.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 17 Where a liquidation group
of a company appointed by a people's court discovers, during sorting the company's assets and preparing balance sheets and statements of assets, that the company's assets are insufficient to repay its debts, the liquidation group may negotiate with the creditors on making a debt repayment scheme.Where the debt repayment scheme is confirmed by all the creditors and will not harm the interests of other stakeholders, the people's court may rule on endorsement of the debt repayment scheme upon the application submitted by the liquidation group.The liquidation group shall, upon repayment of debts based on such repayment scheme, submit an application to the people's court for ruling on completion of liquidation procedures.Where the debt repayment scheme is not confirmed by the creditors or is not endorsed by the people's court, the liquidation group shall submit a bankruptcy application to the people's court pursuant to the law.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、账册、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 18 Where the shareholders of a limited liability company or the directors and controlling
shareholders of a company limited by shares fail to establish a liquidation group within the statutory period to commence liquidation, resulting in devaluation, loss, destruction or extinguishment of the company's assets, and the creditors assert that such shareholders of the limited liability company or directors and controlling shareholders of the company limited by shares bear compensation liability for the
company's debts to the extent of the loss, the people's court shall uphold the assertion pursuant to the law.Where the shareholders of a limited liability company or the directors and controlling shareholders of a company limited by shares neglect the performance of obligations, resulting in extinguishment of the company's key assets, accounts, important documents, etc.and rendering liquidation impossible, and the creditors assert that such shareholders of the limited liability
company or directors and controlling shareholders of the company limited by shares bear repayment liability jointly and severally for the company's debts, the people's court shall uphold the assertion pursuant to the law.Where the aforesaid circumstances are caused by the actual controlling party and the creditors assert that the actual controlling party bears the corresponding civil liability for the company's debts, the people's court shall uphold the assertion pursuant to the law.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 19 Where the malicious disposal of the company's assets by the shareholders of a limited liability company or the directors and controlling shareholders of a
company limited by shares and the actual controlling parties of a
company following the dissolution of the company causes the creditors to incur losses or where the
shareholders of a limited liability
company or the directors and controlling shareholders of a
company limited by shares and the actual controlling parties of a company use a false liquidation report to handle legal person
deregistration formalities with the company registration authorities without carrying out liquidation
pursuant to the law, and the creditors
assert that such shareholders of the limited liability company or directors and controlling shareholders of the company limited by shares and actual controlling parties of the company bear the corresponding compensation liability for the company's debts, the people's court shall support the assertion pursuant to the law.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 20 A dissolved company shall complete deregistration formalities upon completion of liquidation pursuant to the law.Where the company has completed
deregistration formalities without carrying out liquidation, resulting in liquidation of the company
impossible, and the creditors assert that the shareholders of the limited liability company or the directors and controlling shareholders of the company limited by shares and the actual controlling parties of the
company bear repayment liability for the company's debts, the people's court shall uphold the assertion pursuant to the law.Where a company has completed deregistration formalities without carrying out liquidation pursuant to the law, the shareholders or any third parties have undertaken to bear liability for the company's debts when handling deregistration formalities with the company registration authorities and the creditors assert that such
shareholders or third parties bear the
corresponding civil liability for the company's debts, the people's court shall uphold the assertion pursuant to the law.Article 21 Where the number of the shareholders of a limited liability company or the directors and 有限责任公司的股东、股份有限公司的董事和
controlling shareholders of a 控股股东，以及公司的实际控制人为二人以上的，company limited by shares and the 其中一人或者数人按照本规定第十八条和第二十条actual controlling parties of a
company is more than two, one or a 第一款的规定承担民事责任后，主张其他人员按照few of them, who have borne civil
过错大小分担责任的，人民法院应依法予以支持。liability pursuant to the provisions of
Article 18 and the first paragraph of Article 20 of these Provisions, assert that the other personnel bear liability according to the extent of fault, the people's court shall uphold the assertion pursuant to the law.第二十一条 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 22 At the time of dissolution of a company, unpaid capital
contributions of shareholders shall be deemed as liquidation assets.Unpaid capital contributions of shareholders shall include due and payable but unpaid capital contributions and capital contributions by installments which are yet due pursuant to the provisions of Article 26 and Article 80 of Company Law.Where the assets of the company are insufficient to repay its debts and the creditors assert that shareholders with unpaid capital contributions and other shareholders or subscribers at the time of incorporation of the company bear repayment liability
jointly and severally for the company's debts within the scope of unpaid capital contributions, the people's court shall support the assertion pursuant to the law.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，依据公司法第一百五十一条第三款的规定，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。
Article 23 Where the members of a liquidation group of a company, in the course of carrying out liquidation matters, have violated laws and administrative regulations or the company's articles of association, or caused the company or the creditors to incur losses, and the company or the creditors assert(s)that the members of the liquidation group bear compensation liability, the people's court shall uphold the assertion pursuant to the law.Where the shareholders of a limited liability company or the shareholders 公司已经清算完毕注销，上述股东参照公司法of a company limited by shares who 第一百五十一条第三款的规定，直接以清算组成员
hold more than 1% of the company's 为被告、其他股东为第三人向人民法院提起诉讼的，shares solely or jointly for more than 人民法院应予受理。
180 days consecutively file a lawsuit with a people's court pursuant to the third paragraph of Article 151 of Company Law on the grounds of the acts committed by the members of the liquidation group mentioned in the preceding paragraph, the people's court shall accept the application.Where the company has completed liquidation and deregistration
formalities, the aforesaid shareholders file a lawsuit directly with the people's court pursuant to the provisions of the third paragraph of Article 151 of Company Law naming the members of the liquidation group as the defendant and other shareholders as a third party, the people's court shall accept the application.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。
Article 24 Lawsuits pertaining to dissolution of a company and
company liquidation cases shall be governed by the people's court at the location of the company.The
location of the company shall refer to the location of the main business office of the company.Where the location of the business office of the company is non-specific, the cases shall be governed by the people's court at the place of registration of the company.Basic people's courts shall have
jurisdiction over lawsuits pertaining 最高人民法院关于适用《中华人民共和国公司to dissolution of companies 法》若干问题的规定
（三）（2010年12月6日最高人民法院审判委员会第1504次会议通过根据2014年2月17日最高人民法院审判委员会第1607次会议《关于修改关于适用〈中华人民共和国公司法〉若干问题的规定的决定》修正)
incorporated by company registration authorities at county, county city or district level and liquidation cases of companies incorporated by company registration authorities at county, county city or district level.Intermediate People's Courts shall 为正确适用《中华人民共和国公司法》，结合have jurisdiction over lawsuits 审判实践，就人民法院审理公司设立、出资、股权确认等纠纷案件适用法律问题作出如下规定。
pertaining to dissolution of companies incorporated by company registration authorities at prefecture or prefecture city level or above and liquidation cases of companies incorporated by company registration authorities at prefecture or prefecture city level or above.Provisions of the Supreme People's Court on Several Issues Relating to Application of Company Law of the People's Republic of China(III)(Adopted at the 1504th Session of the Judicial Committee of the People's Republic of China on 6 December 2010 and amended at the 1607th Session of the Judicial Committee of the People's Republic of China on 17 February 2014 pursuant to the Decision of the Supreme People's Court on Amending Provisions on Issues Relating to Application of Company Law of the People's Republic of China.)
For the purpose of proper application of Company Law of the People's
Republic of China, taking into account the trial practices, the following provisions on applicable laws for trial of dispute cases pertaining to incorporation of company, capital contribution, recognition of equity, etc.by people's courts are stipulated.Article 1 Persons who execute the articles of association of a company, make capital contribution or 为设立公司而签署公司章程、向公司认购出资
subscribe shares and perform 或者股份并履行公司设立职责的人，应当认定为公company incorporation duties for 司的发起人，包括有限责任公司设立时的股东。
incorporation of the company shall
be deemed as the promoters of the company and shall include shareholders at the time of
incorporation of a limited liability company.第一条
Article 2 Where a promoter enters into a contract in his/her name with an external party for incorporation of 发起人为设立公司以自己名义对外签订合同，a company, and the counterparty of 合同相对人请求该发起人承担合同责任的，人民法the contract requests that the
promoter bears contractual liability, 院应予支持。
the people's court shall uphold the request.第二条
公司成立后对前款规定的合同予以确认，或者已经实际享有合同权利或者履行合同义务，合同相对人请求公司承担合同责任的，人民法院应予支持。
Where the company has confirmed the contract stipulated in the preceding paragraph upon incorporation, or has actually enjoyed the contractual rights or performed the contractual obligations, and the counterparty of the contract requests that the
company bears contractual liability, the people's court shall uphold the request.Article 3 Where a promoter enters into a contract in the name of a proposed company with an external 发起人以设立中公司名义对外签订合同，公司
party, and upon incorporation of the 成立后合同相对人请求公司承担合同责任的，人民company, the counterparty of the
contract requests that the company 法院应予支持。
bears contractual liability, the people's court shall uphold the 公司成立后有证据证明发起人利用设立中公
request.第三条
司的名义为自己的利益与相对人签订合同，公司以此为由主张不承担合同责任的，人民法院应予支持，Upon incorporation of a company, 但相对人为善意的除外。
where there is evidence to prove that a promoter has entered into a contract with the counterparty of the contract in the name of the proposed company for his/her own interests, and the company asserts that it shall not bear contractual liability based on this reason, the People's Court shall support the request, unless the counterparty is well-intentioned.Article 4 Where a company is not
incorporated for some reason, and a creditor requests that all or some of 公司因故未成立，债权人请求全体或者部分发
the promoters bear joint and several 起人对设立公司行为所产生的费用和债务承担连带liability for settlement of the
expenses and debts incurred for the 清偿责任的，人民法院应予支持。
proposed incorporation of the
company, the people's court shall 部分发起人依照前款规定承担责任后，请求其
uphold the request.第四条
他发起人分担的，人民法院应当判令其他发起人按照约定的责任承担比例分担责任；没有约定责任承担比例的，按照约定的出资比例分担责任；没有约
Where some of the promoters who have borne the liability pursuant to 定出资比例的，按照均等份额分担责任。
因部分发起人的过错导致公司未成立，其他发起人主张其承担设立行为所产生的费用和债务的，人民法院应当根据过错情况，确定过错一方的责任范围。
the provisions of the preceding paragraph request that the other promoters bear the liability, the people's court shall order the other promoters to bear the liability pursuant to the agreed ratio of liability sharing;where there is no agreement on ratio of liability sharing, the other promoters shall bear the liability pursuant to the agreed capital contribution ratio;where there is no agreement on capital contribution ratio, the other promoters shall bear the liability equally.Where a company is not incorporated due to the fault of some of the promoters, and the other promoters assert that such promoters shall bear the expenses and debts incurred for the proposed incorporation of the company, the People's Court shall determine the scope of liability of the parties at fault based on the extent of the fault.Article 5 Where a promoter of a company causes others to suffer damages in his/her performance of 发起人因履行公司设立职责造成他人损害，公
company incorporation duties, and 司成立后受害人请求公司承担侵权赔偿责任的，人upon incorporation of the company, 民法院应予支持；公司未成立，受害人请求全体发the victims request that the company
bears tort compensation liability, the 第五条
People's Court shall support the request;where the company is not incorporated, and the victims request 公司或者无过错的发起人承担赔偿责任后，可that all the promoters bear
compensation liability jointly and 以向有过错的发起人追偿。
severally, the People's Court shall uphold the request.起人承担连带赔偿责任的，人民法院应予支持。
Upon bearing compensation liability, the company or the promoter(s)who is/are not at fault may seek recourse from the promoter(s)at fault.第六条
股份有限公司的认股人未按期缴纳所认股份的股款，经公司发起人催缴后在合理期间内仍未缴纳，公司发起人对该股份另行募集的，人民法院应当认定该募集行为有效。认股人延期缴纳股款给公司造成损失，公司请求该认股人承担赔偿责任的，人民法院应予支持。
Article 6 Where a subscriber of a company limited by shares has not made payment for the subscribed shares within the stipulated period and payment is not made within the reasonable period following chaser by the promoters of the company, and the promoters of the company raise funds separately for such
shares, the People's Court shall rule that the fund raising is valid.Where the deferred payment by a subscriber for the shares causes the company to suffer losses, and the company requests that the subscriber bears compensation liability, the people's court shall uphold the request.Article 7 Where a capital contributory makes capital
contribution using assets for which 出资人以不享有处分权的财产出资，当事人之
he/she has no right of disposal, and 间对于出资行为效力产生争议的，人民法院可以参there is a dispute between the parties
concerned on the validity of the 照物权法第一百零六条的规定予以认定。
capital contribution, the people's court may rule that the capital 以贪污、受贿、侵占、挪用等违法犯罪所得的contribution is valid with reference to 货币出资后取得股权的，对违法犯罪行为予以追究、the provisions of Article 106 of the
Property Law.第七条
处罚时，应当采取拍卖或者变卖的方式处置其股权。
Where a capital contributory makes capital contribution in monetary form using illegal income from corruption, bribery, encroachment, misappropriation, etc.to obtain equity, the equity shall be disposed by way of auction or sale at the time of pursuit or punishment for illegal criminal acts.第八条
出资人以划拨土地使用权出资，或者以设定权利负担的土地使用权出资，公司、其他股东或者公司债权人主张认定出资人未履行出资义务的，人民法院应当责令当事人在指定的合理期间内办理土地变更手续或者解除权利负担；逾期未办理或者未解除的，人民法院应当认定出资人未依法全面履行出资义务。
Article 8 Where the capital
contributory(ies)make(s)capital contribution by way of allocation of land use rights or make(s)capital contribution using land use rights with encumbrance, and the company, the other shareholders or the
creditors of the company assert(s)that the capital contributory(ies)has/have not performed capital
contribution obligations, the people's court shall order the parties
concerned to complete land title change formalities or remove the encumbrance within a designated reasonable period;where the land title change formalities are not
completed or the encumbrance is not removed within the stipulated period, the people's court shall rule that the capital contributories have not fully performed capital contribution obligations pursuant to the law.Article 9 Where a capital contributory makes capital contribution in the form of 出资人以非货币财产出资，未依法评估作价，non-monetary assets which have not 公司、其他股东或者公司债权人请求认定出资人未been valuated pursuant to the law, 履行出资义务的，人民法院应当委托具有合法资格and the company, the other 第九条
shareholders or the creditors of the company request(s)that the court 著低于公司章程所定价额的，人民法院应当认定出rules that the capital contributory has
not performed capital contribution 资人未依法全面履行出资义务。
obligations, the people's court shall entrust a legitimate and qualified valuation organisation to evaluate the assets.Where the valuation is
evidently less than the price stated in the company's articles of association, the people's court shall rule that the capital contributory has not fully performed capital contribution obligations pursuant to the law.的评估机构对该财产评估作价。评估确定的价额显第十条
出资人以房屋、土地使用权或者需要办理权属登记的知识产权等财产出资，已经交付公司使用但未办理权属变更手续，公司、其他股东或者公司债权人主张认定出资人未履行出资义务的，人民法院应当责令当事人在指定的合理期间内办理权属变更手续；在前述期间内办理了权属变更手续的，人民法院应当认定其已经履行了出资义务；出资人主张自其实际交付财产给公司使用时享有相应股东权利的，人民法院应予支持。
出资人以前款规定的财产出资，已经办理权属变更手续但未交付给公司使用，公司或者其他股东主张其向公司交付、并在实际交付之前不享有相应股东权利的，人民法院应予支持。
Article 10 Where a capital contributory makes capital
contribution in the form of assets such as buildings, land use rights or intellectual property which requires completion of change of ownership registration formalities, and has delivered the assets to the company for use but has not completed the change of ownership registration formalities, and the company, the other shareholders or the creditors of the company assert(s)that the capital contributory has not performed capital contribution obligations, the people's court shall order the parties concerned to complete change of ownership registration formalities within a designated reasonable period;where the change of
ownership registration formalities are completed within the aforesaid period, the People's Court shall rule that the capital contributory has performed capital contribution obligations;where the capital
contributory asserts that it enjoys the corresponding shareholder's rights at the time of actual delivery of assets to the company for use, the people's
court shall uphold the request.Where a capital contributory makes capital contribution in the form of assets stipulated in the preceding paragraph and has completed the change of ownership registration formalities but has not delivered the assets to the company for use, and the company or the other
shareholders assert(s)that the capital contributory shall deliver the assets to the company and that the capital contributory did not enjoy the corresponding shareholder's rights prior to the actual delivery, the people's court shall uphold the request.Article 11 Where a capital
contributory who makes capital
contribution in the form of the equity 出资人以其他公司股权出资，符合下列条件
of another company satisfies the 的，人民法院应当认定出资人已履行出资义务： following criteria, the people's court
shall rule that the capital contributory
（一）出资的股权由出资人合法持有并依法可has performed capital contribution
obligations: 第十一条 以转让；
(1)The equity used for capital
（二）出资的股权无权利瑕疵或者权利负担；
（三）出资人已履行关于股权转让的法定手续；
（四）出资的股权已依法进行了价值评估。
contribution is legitimately held by the capital contributory and can be transferred pursuant to the law;(2)The equity used for capital contribution has no title defect or is 股权出资不符合前款第（一）、（二）、（三）unencumbered;项的规定，公司、其他股东或者公司债权人请求认定出资人未履行出资义务的，人民法院应当责令该出资人在指定的合理期间内采取补正措施，以符合上述条件；逾期未补正的，人民法院应当认定其未依法全面履行出资义务。
股权出资不符合本条第一款第（四）项的规定，公司、其他股东或者公司债权人请求认定出资人未履行出资义务的，人民法院应当按照本规定第九条的规定处理。
(3)The capital contributory has performed the statutory formalities for transfer of equity;and(4)The equity used for capital contribution has been valuated pursuant to the law.Where the capital contribution in the form of equity does not satisfy the criteria stipulated in items(1),(2)and(3)of the preceding paragraph, and the company, the other shareholders or the creditors of the company request(s)that the court rules that the capital contributory has not performed capital contribution obligations, the people's court shall order the capital contributory to adopt correction measures within a designated reasonable period so as to satisfy the aforesaid criteria;where correction is not made within the stipulated period, the people's court shall rule that the capital contributory has not fully performed capital contribution obligations pursuant to the law.Where the capital contribution in the
form of equity does not satisfy the criterion stipulated in item(4)of the 1st paragraph of this Article, and the company, the other shareholders or the creditors of the company request(s)that the court rules that the capital contributory has not performed capital contribution obligations, the people's court shall deal with the case pursuant to Article 9 of these Provisions.第十二条
公司成立后，公司、股东或者公司债权人以相关股东的行为符合下列情形之一且损害公司权益为由，请求认定该股东抽逃出资的，人民法院应予支持：
（一）制作虚假财务会计报表虚增利润进行分配；
（二）通过虚构债权债务关系将其出资转出；
（三）利用关联交易将出资转出；
Article 12 Upon incorporation of a company, where the company, the shareholders or the creditors of the company request(s)that the court rules that a shareholder has withdrawn capital contribution，citing that the actions of the relevant shareholders fall under any of the following descriptions and harm the interests of the company, the people's court shall support the request:(1)Prepare false accounting
statements to inflate profits for
distribution;
（四）其他未经法定程序将出资抽回的行为。(2)Transfer capital contribution out
through fictitious relationship of debt and creditor's rights;
(3)Transfer capital contribution out making use of affiliated transactions;or
(5)Withdraw capital contribution without authorisation by statutory procedures.Article 13 Where a shareholder has not performed capital contribution obligations or has not fully 股东未履行或者未全面履行出资义务，公司或第十三条
者其他股东请求其向公司依法全面履行出资义务的，人民法院应予支持。
公司债权人请求未履行或者未全面履行出资义务的股东在未出资本息范围内对公司债务不能清偿的部分承担补充赔偿责任的，人民法院应予支持；未履行或者未全面履行出资义务的股东已经承担上述责任，其他债权人提出相同请求的，人民法院不予支持。
股东在公司设立时未履行或者未全面履行出资义务，依照本条第一款或者第二款提起诉讼的原告，请求公司的发起人与被告股东承担连带责任的，人民法院应予支持；公司的发起人承担责任后，可以向被告股东追偿。
股东在公司增资时未履行或者未全面履行出资义务，依照本条第一款或者第二款提起诉讼的原告，请求未尽公司法第一百四十七条第一款规定的义务而使出资未缴足的董事、高级管理人员承担相应责任的，人民法院应予支持；董事、高级管理人员承担责任后，可以向被告股东追偿。
performed capital contribution
obligations, and the company or the
other shareholders request(s)that the shareholder fully performs capital contribution obligations to the
company pursuant to the law, the
people's court shall uphold the
request.Where a creditor of a company requests that a shareholder that has not performed capital contribution obligations or has not fully performed capital contribution
obligations bears supplementary
compensation liability for the portion of outstanding debts of the company within the scope of the principal and interest of unpaid capital
contribution, the people's court shall support the request;where the shareholder that has not performed capital contribution obligations or has not fully performed capital contribution obligations has borne the aforesaid liability, and the other creditors make the same request, the people's court shall not uphold the
request.Where a shareholder has not performed capital contribution obligations or has not fully performed capital contribution obligations at the time of
incorporation of a company, and the Plaintiff who files a lawsuit pursuant to the 1st paragraph or the 2nd paragraph of this Article requests that the promoters of the company and the respondent shareholders bear joint and several liability, the people's court shall support the request;the promoters of the company who have borne the liability may seek recourse from the respondent shareholders.Where a shareholder has not performed capital contribution obligations or has not fully performed capital contribution obligations at the time of the company's increase of capital, and the plaintiff who files a lawsuit pursuant to the 1st paragraph or the 2nd paragraph of this Article requests that the directors and senior executives who have not performed
the obligations stipulated in the 1st paragraph of Article 147 of Company Law to ensure that the capital is fully paid-up bear the corresponding liability, the people's court shall support the request;the directors and senior executives who have borne the liability may seek recourse from the respondent shareholders.第十四条
股东抽逃出资，公司或者其他股东请求其向公司返还出资本息、协助抽逃出资的其他股东、董事、高级管理人员或者实际控制人对此承担连带责任的，人民法院应予支持。
公司债权人请求抽逃出资的股东在抽逃出资本息范围内对公司债务不能清偿的部分承担补充赔偿责任、协助抽逃出资的其他股东、董事、高级管理人员或者实际控制人对此承担连带责任的，人民法院应予支持；抽逃出资的股东已经承担上述责任，其他债权人提出相同请求的，人民法院不予支持。
Article 14 Where a shareholder has
withdrawn capital contribution, and the company or the other
shareholders request(s)that the
shareholder repays the principal and interest of the capital contribution to the company and that the other
shareholders, the directors, the senior executives or the actual controlling party who assist(s)withdrawal of capital contribution bear(s)joint and several liability for withdrawal of capital contribution, the people's court shall uphold the request.Where a creditor of a company
requests that the shareholder that has withdrawn capital contribution bears supplementary compensation liability for the portion of outstanding debts of the company within the scope of the principal and interest of the withdrawn capital contribution, and that the other shareholders, the directors, the senior executives or the actual controlling party who assist(s)第十五条
出资人以符合法定条件的非货币财产出资后，因市场变化或者其他客观因素导致出资财产贬值，公司、其他股东或者公司债权人请求该出资人承担补足出资责任的，人民法院不予支持。但是，当事人另有约定的除外。
第十六条
股东未履行或者未全面履行出资义务或者抽逃出资，公司根据公司章程或者股东会决议对其利润分配请求权、新股优先认购权、剩余财产分配请求权等股东权利作出相应的合理限制，该股东请求认定该限制无效的，人民法院不予支持。
withdrawal of capital contribution bear(s)joint and several liability for withdrawal of capital contribution, the people's court shall support the request;where the shareholder that has withdrawn capital contribution has borne the aforesaid liability, and the other creditors make the same request, the people's court shall not uphold the request.Article 15 Where a capital contributory makes capital contribution in the form of
non-monetary assets which satisfy
the statutory criteria, and the assets used for capital contribution devalue
due to market changes or other
objective factors, and the company，the other shareholders or the creditors of the company request(s)that the capital contributory bears the liability to make up the capital
contribution, the people's court shall not support the request, unless
otherwise agreed between the parties concerned.Article 16 Where a shareholder has not performed capital contribution obligations or has not fully
performed capital contribution
obligations or has withdrawn capital contribution, and the company
stipulates the corresponding reasonable restrictions on
shareholder's rights such as the right to request for profit distribution, the pre-emptive right for subscription to new shares, the right to request for distribution of remaining assets, etc.in accordance with the company's articles of association or the
resolution of shareholders' meeting, and the shareholder requests that the court rules that the restriction is invalid, the people's court shall not uphold the request.第十七条
有限责任公司的股东未履行出资义务或者抽逃全部出资，经公司催告缴纳或者返还，其在合理期间内仍未缴纳或者返还出资，公司以股东会决议解除该股东的股东资格，该股东请求确认该解除行为无效的，人民法院不予支持。
在前款规定的情形下，人民法院在判决时应当释明，公司应当及时办理法定减资程序或者由其他股东或者第三人缴纳相应的出资。在办理法定减资程序或者其他股东或者第三人缴纳相应的出资之前，公司债权人依照本规定第十三条或者第十四条请求相关当事人承担相应责任的，人民法院应予支持。
Article 17 Where a shareholder of a limited liability company has not performed capital contribution obligations or has withdrawn all capital contribution, and has not
made payment or returned the capital contribution within the reasonable period following chaser by the
company, and the company passes a resolution of shareholders' meeting to remove the qualification of the shareholder, and the shareholder requests the court to confirm that the removal of the qualification of the shareholder is invalid, the people's court shall not uphold the request.Under the circumstances stipulated in the preceding paragraph, the People's Court shall clarify in the judgment that the company shall promptly complete the statutory capital reduction procedures or that the other shareholders or a third party shall make payment for the corresponding capital contribution.Prior to completion of the statutory capital reduction procedures or payment for the corresponding capital contribution by the other
shareholders or a third party, where a
creditor of the company requests, pursuant to Article 13 or Article 14 of these Provisions, that the relevant parties concerned bear the corresponding liability, the people's court shall uphold the request.第十八条
有限责任公司的股东未履行或者未全面履行出资义务即转让股权，受让人对此知道或者应当知道，公司请求该股东履行出资义务、受让人对此承担连带责任的，人民法院应予支持；公司债权人依照本规定第十三条第二款向该股东提起诉讼，同时请求前述受让人对此承担连带责任的，人民法院应予支持。
受让人根据前款规定承担责任后，向该未履行或者未全面履行出资义务的股东追偿的，人民法院应予支持。但是，当事人另有约定的除外。
Article 18 Where a shareholder of a limited liability company has not performed capital contribution obligations or has not fully performed capital contribution obligations, i.e.transfer the equity, and the transferee is aware or should be aware, and the company requests that the shareholder performs capital contribution obligations and the transferee bears joint and several liability thereto, the people's court shall support the request;where a creditor of the company files a lawsuit against the shareholder pursuant to the second paragraph of Article 13 of these Provisions and requests that the aforesaid transferee
bears joint and several liability thereto, the people's court shall uphold the request.Where the transferee who has borne the liability pursuant to the provisions of the preceding paragraph seeks recourse from the shareholder that has not performed capital contribution obligations or has not fully performed capital contribution obligations, the people's court shall uphold the request, unless
otherwise agreed between the parties concerned.第十九条
公司股东未履行或者未全面履行出资义务或者抽逃出资，公司或者其他股东请求其向公司全面履行出资义务或者返还出资，被告股东以诉讼时效为由进行抗辩的，人民法院不予支持。
公司债权人的债权未过诉讼时效期间，其依照本规定第十三条第二款、第十四条第二款的规定请求未履行或者未全面履行出资义务或者抽逃出资的股东承担赔偿责任，被告股东以出资义务或者返还出资义务超过诉讼时效期间为由进行抗辩的，人民法院不予支持。
Article 19 Where a shareholder of a company has not performed capital contribution obligations or has not fully performed capital contribution obligations or has withdrawn capital contribution, and the company or the other shareholders request(s)that the shareholder fully performs capital contribution obligations or repays the capital contribution to the company, and the respondent shareholder cites limitation of action in the defence, the people's court shall not uphold the request.Where a creditor of a company whose creditor's rights are within the limitation of action period requests，pursuant to the provisions of the 2nd paragraph of Article 13 and the 2nd paragraph of Article 14 of these Provisions, that the shareholder that has not performed capital contribution obligations or has not fully performed capital contribution obligations or has withdrawn capital contribution bears compensation liability, and the respondent shareholder cites expiry of limitation of action period for the capital contribution obligations or the obligations for returning the capital contribution in the defence, the
people's court shall not uphold the request.Article 20 Where there is a dispute on performance of capital
contribution obligations between the 当事人之间对是否已履行出资义务发生争议，parties concerned, and the plaintiff 原告提供对股东履行出资义务产生合理怀疑证据provides evidence for reasonable 的，被告股东应当就其已履行出资义务承担举证责 doubt over a shareholder's
performance of capital contribution 任。obligations, the respondent
shareholder shall bear the burden of proof that the capital contribution obligations have been performed.第二十条
Article 21 Where a party concerned files a lawsuit with a people's court requesting that the court confirms its 当事人向人民法院起诉请求确认其股东资格
shareholder's qualification, the 的，应当以公司为被告，与案件争议股权有利害关 company shall be the respondent, and
the stakeholder(s)interested in the 系的人作为第三人参加诉讼。
disputed equity of the case shall be named as a third party in the lawsuit.第二十一条
Article 22 Where there is a dispute over ownership of equity between the parties concerned, and one of the 当事人之间对股权归属发生争议，一方请求人
party concerned requests that the 民法院确认其享有股权的，应当证明以下事实之一： people's court confirms its
entitlement to the equity, any of the
（一）已经依法向公司出资或者认缴出资，且following facts shall be proven: 第二十二条
不违反法律法规强制性规定；
(1)The party concerned has made
（二）已经受让或者以其他形式继受公司股权，且不违反法律法规强制性规定。
capital contribution or payment for
capital contribution to the company pursuant to the law, and has not violated the mandatory provisions of laws and regulations;or
(2)The party concerned has obtained the company's equity by way of 第二十三条 当事人依法履行出资义务或者依法继受取得股权后，公司未根据公司法第三十一条、第三十二条的规定签发出资证明书、记载于股东名册并办理公司登记机关登记，当事人请求公司履行上述义务的，人民法院应予支持。
第二十四条
有限责任公司的实际出资人与名义出资人订立合同，约定由实际出资人出资并享有投资权益，以名义出资人为名义股东，实际出资人与名义股东对该合同效力发生争议的，如无合同法第五十二条规定的情形，人民法院应当认定该合同有效。
前款规定的实际出资人与名义股东因投资权益的归属发生争议，实际出资人以其实际履行了出资义务为由向名义股东主张权利的，人民法院应予支持。名义股东以公司股东名册记载、公司登记机关登记为由否认实际出资人权利的，人民法院不予支持。
实际出资人未经公司其他股东半数以上同意，请求公司变更股东、签发出资证明书、记载于股东
assignment or any other form, and has not violated the mandatory provisions of laws and regulations.Article 23 Where a party concerned has performed capital contribution obligations pursuant to the law or has
obtained equity by way of transfer
pursuant to the law, and the company does not issue a capital contribution
certificate, make entry in the register
of shareholders and complete
registration formalities with the company registration authorities pursuant to the provisions of Article 31 and Article 32 of Company Law, and the party concerned requests that the company performs the aforesaid obligations, the people's court shall uphold the request.Article 24 Where an actual capital contributory of a limited liability company enters into a contract with a nominal capital contributory to agree that the actual capital contributory shall make capital contribution and enjoy investment rights and interests and the nominal shareholder shall be the nominal capital contributory, if there is a dispute between the actual capital contributory and the nominal shareholder over the validity of the contract, in the absence of the circumstances stipulated in Article 52 of Contract Law, the people's court shall rule that the contract is valid.Where there is a dispute over the
ownership of investment rights and interests between the actual capital
名册、记载于公司章程并办理公司登记机关登记的，contributory and the nominal 人民法院不予支持。
shareholder stipulated in the preceding paragraph, and the actual capital contributory asserts the rights against the nominal shareholder, citing that it has actually performed capital contribution obligations, the people's court shall uphold the request.Where the nominal shareholder disaffirms the rights of the actual capital contributory, citing the records in the register of shareholders of the company and registration with the company registration authorities, the people's court shall not uphold the request.Where the actual capital contributory requests, without obtaining the consent of a majority of the other shareholders of the company, that the company changes its shareholders, issues a capital contribution certificate, makes an entry in the register of shareholders, makes an entry in the company's articles of association and completes registration formalities with the company registration authorities, the people's court shall not uphold the request.第二十五条
名义股东将登记于其名下的股权转让、质押或者以其他方式处分，实际出资人以其对于股权享有实际权利为由，请求认定处分股权行为无效的，人民法院可以参照物权法第一百零六条的规定处理。
名义股东处分股权造成实际出资人损失，实际出资人请求名义股东承担赔偿责任的，人民法院应予支持。
Article 25 Where a nominal shareholder transfers, pledges or otherwise disposes of the equity registered under its name, and the actual capital contributories request that the court rules that the disposal of equity is invalid, citing that they are actually entitled to the equity, the people's court may deal with the case with reference to the provisions of Article 106 of the Property Law.Where the disposal of equity by a nominal shareholder causes the actual capital contributories to suffer losses, and the actual capital contributories request that the nominal shareholder bears compensation liability, the people's court shall uphold the request.Article 26 Where a creditor of a company cites that a shareholder registered with the company 公司债权人以登记于公司登记机关的股东未
registration authorities has not 履行出资义务为由，请求其对公司债务不能清偿的performed capital contribution 部分在未出资本息范围内承担补充赔偿责任，股东obligations and requests that the
shareholder bears supplementary 以其仅为名义股东而非实际出资人为由进行抗辩compensation liability for the portion
of outstanding debts of the company 的，人民法院不予支持。
within the scope of the principal and
interest of unpaid capital 名义股东根据前款规定承担赔偿责任后，向实
contribution, and the shareholder 际出资人追偿的，人民法院应予支持。cites that it is a nominal shareholder
and not the actual capital
contributory in its defence, the people's court shall not uphold the request.第二十六条
Where a nominal shareholder that
has borne compensation liability pursuant to the provisions of the preceding paragraph seeks recourse from the actual capital contributories, the people's court shall uphold the request.第二十七条
股权转让后尚未向公司登记机关办理变更登记，原股东将仍登记于其名下的股权转让、质押或者以其他方式处分，受让股东以其对于股权享有实际权利为由，请求认定处分股权行为无效的，人民法院可以参照物权法第一百零六条的规定处理。
原股东处分股权造成受让股东损失，受让股东请求原股东承担赔偿责任、对于未及时办理变更登记有过错的董事、高级管理人员或者实际控制人承担相应责任的，人民法院应予支持；受让股东对于未及时办理变更登记也有过错的，可以适当减轻上述董事、高级管理人员或者实际控制人的责任。
Article 27 Where the original shareholder failed to complete
change registration formalities with the company registration authorities following transfer of equity and transfers, pledges or otherwise disposes of the equity registered under its name, and the new
shareholder requests that the court rules that the disposal of equity is invalid, citing that it is actually entitled to the equity, the people's court may deal with the case with reference to the provisions of Article 106 of Property Law.Where the disposal of equity by the original shareholder causes the new shareholder to suffer losses, and the new shareholder requests that the original shareholder bears compensation liability and the directors, the senior executives or the actual controlling party at fault for failure to promptly complete change registration formalities bear(s)the corresponding liability, the People's Court shall support the request;where the new shareholder is also at
fault for failure to promptly complete change registration formalities, the liability of the aforesaid directors, senior executives or actual controlling party may be mitigated appropriately.第二十八条
冒用他人名义出资并将该他人作为股东在公司登记机关登记的，冒名登记行为人应当承担相应责任；公司、其他股东或者公司债权人以未履行出资义务为由，请求被冒名登记为股东的承担补足出资责任或者对公司债务不能清偿部分的赔偿责任的，人民法院不予支持。
Article 28 Where a person has made capital contribution by impersonating another person and registered such person as a shareholder with the company registration authorities, the impersonator shall bear the
corresponding liability;where the company, the other shareholders or the creditors of the company request(s)that the registered shareholder bears the liability to make up the capital contribution or bears compensation liability for the portion of outstanding debts of the company, citing that it/they has/have not performed capital contribution obligations, the people's court shall not uphold the request.
第四篇：2013最高人民法院关于适用《中华人民共和国合同法》若干问题的解释(一)
2013最高人民法院关于适用《中华人民共和国合同法》若
干问题的解释(一)
发文单位：最高人民法院
文号：法释[1999]19号
发布日期：1999-12-19
执行日期：1999-12-19
为了正确审理合同纠纷案件，根据《中华人民共和国合同法》(以下简称合同法)的规定，对人民法院适用合同法的有关问题作出如下解释：
一、法律适用范围
第一条 合同法实施以后成立的合同发生纠纷起诉到人民法院的，适用合同法的规定;合同法实施以前成立的合同发生纠纷起诉到人民法院的，除本解释另有规定的以外，适用当时的法律规定，当时没有法律规定的，可以适用合同法的有关规定。
第二条 合同成立于合同法实施之前，但合同约定的履行期限跨越合同法实施之日或者履行期限在合同法实施之后，因履行合同发生的纠纷，适用合同法第四章的有关规定。
第三条 人民法院确认合同效力时，对合同法实施以前成立的合同，适用当时的法律合同无效而适用合同法合同有效的，则适用合同法。
第四条 合同法实施以后，人民法院确认合同无效，应当以全国人大及其常委会制定的法律和国务院制定的行政法规为依据，不得以地方性法规、行政规章为依据。
第五条 人民法院对合同法实施以前已经作出终审裁决的案件进行再审，不适用合同法。
二、诉讼时效
第六条 技术合同争议当事人的权利受到侵害的事实发生在合同法实施之前，自当事人知道或者应当知道其权利受到侵害之日起至合同法实施之日超过一年的，人民法院不予保护;尚未超过一年的，其提起诉讼的时效期间为二年。
第七条 技术进出口合同争议当事人的权利受到侵害的事实发生在合同法实施之前，自当事人知道或者应当知道其权利受到侵害之日起至合同法施行之日
超过二年的，人民法院不予保护;尚未超过二年的，其提起诉讼的时效期间为四年。
第八条 合同法第五十五条规定的“一年”、第七十五条和第一百零四条第二款规定的“五年”为不变期间，不适用诉讼时效中止、中断或者延长的规定。
三、合同效力
第九条 依照合同法第四十四条第二款的规定，法律、行政法规规定合同应当办理批准手续，或者办理批准、登记等手续才生效，在一审法庭辩论终结前当事人仍未办理批准手续的，或者仍未办理批准、登记等手续的，人民法院应当认定该合同未生效;法律、行政法规规定合同应当办理登记手续，但未规定登记后生效的，当事人未办理登记手续不影响合同的效力，合同标的物所有权及其他物权不能转移。
合同法第七十七条第二款、第八十七条、第九十六条第二款所列合同变更、转让、解除等情形，依照前款规定处理。
第十条 当事人超越经营范围订立合同，人民法院不因此认定合同无效。但违反国家限制经营、特许经营以及法律、行政法规禁止经营规定的除外。
四、代位权
第十一条 债权人依照合同法第七十三条的规定提起代位权诉讼，应当符合下列条件：
(一)债权人对债务人的债权合法;
(二)债务人怠于行使其到期债权，对债权人造成损害;
(三)债务人的债权已到期;
(四)债务人的债权不是专属于债务人自身的债权。
第十二条 合同法第七十三条第一款规定的专属于债务人自身的债权，是指基于扶养关系、抚养关系、赡养关系、继承关系产生的给付请求权和劳动报酬、退休金、养老金、抚恤金、安置费、人寿保险、人身伤害赔偿请求权等权利。
第十三条 合同法第七十三条规定的“债务人怠于行使其到期债权，对债权人造成损害的”，是指债务人不履行其对债权人的到期债务，又不以诉讼方式或者仲裁方式向其债务人主张其享有的具有金钱给付内容的到期债权，致使债权人的到期债权未能实现。
次债务人(即债务人的债务人)不认为债务人有怠于行使其到期债权情况的，应当承担举证责任。
第十四条 债权人依照合同法第七十三条的规定提起代位权诉讼的，由被告住所地人民法院管辖。
第十五条 债权人向人民法院起诉债务人以后，又向同一人民法院对次债务人提起代位权诉讼，符合本解释第十三条的规定和《中华人民共和国民事诉讼法》第一百零八条规定的起诉条件的，应当立案受理;不符合本解释第十三条规定的，告知债权人向次债务人住所地人民法院另行起诉。
受理代位权诉讼的人民法院在债权人起诉债务人的诉讼裁决发生法律效力以前，应当依照《中华人民共和国民事诉讼法》第一百三十六条第(五)项的规定中止代位权诉讼。
第十六条 债权人以次债务人为被告向人民法院提起代位权诉讼，未将债务人列为第三人的，人民法院可以追加债务人为第三人。
两个或者两个以上债权人以同一次债务人为被告提起代位权诉讼的，人民法院可以合并审理。
第十七条 在代位权诉讼中，债权人请求人民法院对次债务人的财产采取保全措施的，应当提供相应的财产担保。
第十八条 在代位权诉讼中，次债务人对债务人的抗辩，可以向债权人主张。债务人在代位权诉讼中对债权人的债权提出异议，经审查异议成立的，人民法院应当裁定驳回债权人的起诉。
第十九条 在代位权诉讼中，债权人胜诉的，诉讼费由次债务人负担，从实现的债权中优先支付。
第二十条 债权人向次债务人提起的代位权诉讼经人民法院审理后认定代位权成立的，由次债务人向债权人履行清偿义务，债权人与债务人、债务人与次债务人之间相应的债权债务关系即予消灭。
第二十一条 在代位权诉讼中，债权人行使代位权的请求数额超过债务人所负债务额或者超过次债务人对债务人所负债务额的，对超出部分人民法院不予支持。
第二十二条 债务人在代位权诉讼中，对超过债权人代位请求数额的债权部分起诉次债务人的，人民法院应当告知其向有管辖权的人民法院另行起诉。
债务人的起诉符合法定条件的，人民法院应当受理;受理债务人起诉的人民法院在代位权诉讼裁决发生法律效力以前，应当依法中止。
五、撤销权
第二十三条 债权人依照合同法第七十四条的规定提起撤销权诉讼的，由被告住所地人民法院管辖。
第二十四条 债权人依照合同法第七十四条的规定提起撤销权诉讼时只以债务人为被告，未将受益人或者受让人列为第三人的，人民法院可以追加该受益人或者受让人为第三人。
第二十五条 债权人依照合同法第七十四条的规定提起撤销权诉讼，请求人民法院撤销债务人放弃债权或转让财产的行为，人民法院应当就债权人主张的部分进行审理，依法撤销的，该行为自始无效。
两个或者两个以上债权人以同一债务人为被告，就同一标的提起撤销权诉讼的，人民法院可以合并审理。
第二十六条 债权人行使撤销权所支付的律师代理费、差旅费等必要费用，由债务人负担;第三人有过错的，应当适当分担。
六、合同转让中的第三人
第二十七条 债权人转让合同权利后，债务人与受让人之间因履行合同发生纠纷诉至人民法院，债务人对债权人的权利提出抗辩的，可以将债权人列为第三人。
第二十八条 经债权人同意，债务人转移合同义务后，受让人与债权人之间因履行合同发生纠纷诉至人民法院，受让人就债务人对债权人的权利提出抗辩的，可以将债务人列为第三人。
第二十九条 合同当事人一方经对方同意将其在合同中的权利义务一并转让给受让人，对方与受让人因履行合同发生纠纷诉至人民法院，对方就合同权利义务提出抗辩的，可以将出让方列为第三人。
七、请求权竞合第三十条 债权人依照合同法第一百二十二条的规定向人民法院起诉时作出选择后，在一审开庭以前又变更诉讼请求的，人民法院应当准许。对方当事人提出管辖权异议，经审查异议成立的，人民法院应当驳回起诉。
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第五篇：最高人民法院关于适用《中华人民共和国保险法》若干问题的解释(一)
【法规标题】最高人民法院关于适用《中华人民共和国保险法》若干问题的解释
（一）【颁布单位】最高人民法院
【发文字号】法释〔2009〕12号
【颁布时间】2009-9-21
【失效时间】
【全文】
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〈中华人民共和国保险法〉若干问题的解释
（一）》已于2009年9月14日由最高人民法院审判委员会第1473次会议通过，现予公布，自2009年10月1日起施行。
为正确审理保险合同纠纷案件，切实维护当事人的合法权益，现就人民法院适用2009年2月28日第十一届全国人大常委会第七次会议修订的《中华人民共和国保险法》（以下简称保险法）的有关问题规定如下：
第一条 保险法施行后成立的保险合同发生的纠纷，适用保险法的规定。保险法施行前成立的保险合同发生的纠纷，除本解释另有规定外，适用当时的法律规定；当时的法律没有规定的，参照适用保险法的有关规定。
认定保险合同是否成立，适用合同订立时的法律。
第二条 对于保险法施行前成立的保险合同，适用当时的法律认定无效而适用保险法认定有效的，适用保险法的规定。
第三条 保险合同成立于保险法施行前而保险标的转让、保险事故、理赔、代位求偿等行为或事件，发生于保险法施行后的，适用保险法的规定。
第四条 保险合同成立于保险法施行前，保险法施行后，保险人以投保人未履行如实告知义务或者申报被保险人年龄不真实为由，主张解除合同的，适用保险法的规定。
第五条 保险法施行前成立的保险合同，下列情形下的期间自2009年10月1日起计算：
（一）保险法施行前，保险人收到赔偿或者给付保险金的请求，保险法施行后，适用保险法第二十三条规定的三十日的；
（二）保险法施行前，保险人知道解除事由，保险法施行后，按照保险法第十六条、第三十二条的规定行使解除权，适用保险法第十六条规定的三十日的；
（三）保险法施行后，保险人按照保险法第十六条第二款的规定请求解除合同，适用保险法第十六条规定的二年的；
（四）保险法施行前，保险人收到保险标的转让通知，保险法施行后，以保险标的转让导致危险程度显著增加为由请求按照合同约定增加保险费或者解除合同，适用保险法第四十九条规定的三十日的。
第六条 保险法施行前已经终审的案件，当事人申请再审或者按照审判监督程序提起再审的案件，不适用保险法的规定。
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