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股东抽逃出资是股东瑕疵出资的一种。实务当中,经常发生股东在公司发起时出资而在成立后又将出资撤回的情况,这不仅有违公司设立的初衷,而且会损害其他出资人以及债权人的利益。本文由一个实务中的案例,引出股东抽逃出资的概念、性质,指出了股东抽逃出资与相关概念的界分,并着重分析了抽逃出资股东应对公司、债权人所应承担的民事责任以及返还出资的诉讼时效,最后给出了案例的处理意见。
The shareholders’ capital flight is one of the shareholder’s flawed contributions. In practice, it is not uncommon for shareholders to withdraw their funds after the establishment of the company when the company initiates. This not only violates the original intention of the establishment of the company, but also undermines the interests of other investors and creditors. Based on a practical case, this paper draws up the concept and nature of shareholders’ withdrawal of funds, points out the boundary of shareholders’ withdrawal of funds and related concepts, and emphatically analyzes the shareholder’s responsibility to deal with the company, the creditors’ civil liability and the return of capital Litigation limitation, finally gives the views of the case.