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一、夫妻公司概述夫妻公司,就是以夫妻共同财产出资设立且股东仅有夫妻二人或者控股股东仅为夫妻二人的有限责任公司或者股份有限公司。即使新《公司法》的颁布也没有令理论界和实务界对夫妻公司的性质争议完全消弭,对夫妻公司的认识,主要有“合伙企业说”、“个人独资企业说”、“一人公司说”等,现今有更多学者对夫妻公司为“普通公司说”予以认可。二、夫妻公司之特殊性(一)股东身份的特殊性。现实生活中,夫妻公司绝大
First, the husband and wife company overview The husband and wife company, is a joint-stock company established by the common property of husband and wife and shareholders only husband and wife two or only the controlling shareholder of a limited liability company or joint stock limited company. Even though the promulgation of the new Company Law did not completely eliminate the controversy over the nature of the husband and wife company between the academic circles and the substantive circles, the understanding of the husband and wife companies mainly consists of “partnership”, “sole proprietorship” “One-person company said ”, there are more scholars today to the couple company “ordinary company ” to be recognized. Second, the special nature of the couple (a) the particularity of the identity of shareholders. In real life, husband and wife company vast