作者：曲淼
引言：2023年12月29日全国人大常委会审议通过的新《公司法》，删除了2018年《公司法》中16个条文，实质性修改了112个条文。其中，新《公司法》对公司存续情况下是否应当赋予公司债权人对未届期出资股东的出资请求权这一焦点问题做出了回应，在“注册资本认缴制“转变为“有期限的认缴制”的大前提下，进一步放宽了股东出资义务加速到期的条件。
原《公司法》体系下的股东出资期限利益：
原《公司法》规定公司注册资本认缴制的目的，是为了减少创业者的资金需求、减轻创业者的资金压力，从而达到鼓励创业、繁荣市场经济的目的。在这一体系下，股东享有出资期限利益，在公司章程规定的出资期限届满前，股东可以以其出资期限利益对抗公司及债权人。但是这一制度在赋予股东出资利益期限的同时也带来了诸多问题。如在股东出资期限尚未届满，公司不具备清偿能力且又未申请破产的情况下，一些股东往往据此规避法院的强制执行。债权人无法依据现有规定主张未出资股东承担责任，其合法权利得不到有效保护。
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Background
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Under the Law on Bankruptcy 2014,
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