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      中級會計職稱 選課中心 APP下載
      當前位置: 首頁 > 中級會計職稱 > 中級會計職稱考試動態 > 中級會計職稱答疑精選 > 2019中級會計職稱考試答疑:公司設立中有什么責任?

      2019中級會計職稱考試答疑:公司設立中有什么責任?

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      發布時間:2019年06月10日 15:53:41 來源:環球網校 點擊量:

      【摘要】為更好幫助考生了解中級會計職稱的有關內容,讓考生更了解中級會計職稱考試各科目知識點內容,環球網校小編整理并發布“2019中級會計職稱考試答疑:公司設立中有什么責任?”請考生注意。

      提問:公司設立中有什么責任?

      解答:

      一.股東繳納出資

      (1)股東應當按期(通常為章程規定期限)足額繳納公司章程中規定的各自所認繳的出資額。

      (2)股東以貨幣出資的,應當將貨幣出資足額存入為設立有限責任公司而在銀行開設的賬戶。

      (3)股東以非貨幣財產出資的,應當評估作價,依法辦理其財產權的轉移手續。

      二.股東未盡出資義務

      (一)股東未盡出資義務的認定

      1.作價出資的非貨幣財產未經依法評估

      (1)先評估,后認定

      出資人以非貨幣財產出資,未依法評估作價,公司、其他股東或者公司債權人請求認定出資人未履行出資義務的,人民法院應當委托具有合法資格的評估機構對該財產評估作價;評估確定的價額顯著低于公司章程所定價額的,人民法院應當認定出資人未依法全面履行出資義務。

      (2)事后貶值

      出資人以符合法定條件的非貨幣財產出資后,因市場變化或者其他客觀因素導致出資財產貶值,公司、其他股東或者公司債權人請求該出資人承擔補足出資責任的,人民法院不予支持;但當事人另有約定未交付給公司使用,公司或者其他股東主張其向公司交付,并在實際交付之前不享有相應股東權利的,人民法院應予支持的除外。

      2.以劃撥土地使用權或以設定權利負擔的土地使用權出資--先補正,后認定出資人以劃撥土地使用權出資,或者以設定權利負擔的土地使用權出資,公司、其他股東或者公司債權人主張認定出資人未履行出資義務的,人民法院應當責令當事人在指定的合理期間內辦理土地變更手續或者解除權利負擔;逾期未辦理或者未解除的,人民法院應當認定出資人未依法全面履行出資義務。

      3.已交付,未辦理權屬變更

      (1)出資人以房屋、土地使用權或者需要辦理權屬登記的知識產權等財產出資,已經交付公司使用但未辦理權屬變更手續,公司、其他股東或者公司債權人主張認定出資人未履行出資義務的,人民法院應當責令當事人在指定的合理期間內辦理權屬變更手續;在前述期間內辦理了權屬變更手續的,人民法院應當認定其已經履行了出資義務。

      (2)出資人主張自其實際交付財產給公司使用時享有相應股東權利的,人民法院應予支持。

      4.已辦理權屬變更,但未交付出資人以房屋、土地使用權或者需要辦理權屬登記的知識產權等財產出資,已經辦理權屬變更手續但未交付給公司使用,公司或者其他股東主張其向公司交付,并在實際交付之前不享有相應股東權利的,人民法院應予支持。

      環球網校將為廣大考生提供“ 免費預約短信提醒”,使用該服務后即可免費收到準確各省2019年中級會計職稱考試準考證打印提醒、考試時間提示等信息。

      以上就是“2019中級會計職稱考試答疑:公司設立中有什么責任?”。更多2019中級會計職稱模擬試題、歷年真題等免費試題資料,請點擊“免費下載”后進入頁面領取。

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