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股权回购受到我国现行公司法较为严格的限制,因其实质上是公司对于自己股权的持有。由于有限责任公司的特殊性,对于其股权回购的限制则更为严格,司法实务中对于条款的僵化适用容易造成误解和滥用。本着对于公司法立法意图的正确理解,可以适度放宽公司股权回购尤其是有限责任公司股权回购的条件。
The repurchase of shares is restricted by the current company law in our country because it is essentially the company’s holding of its own equity. Due to the particularity of the limited liability company, the restrictions on the repurchase of its shares are more stringent. The rigid application of the provisions in judicial practice is likely to cause misunderstandings and abuse. Based on the correct understanding of the legislative intent of the Company Law, it is possible to moderately relax the conditions for the repurchase of a share, especially the repurchase of shares of a limited liability company.