The Company Law promulgated in 2018 only stipulates the rules for substantial capital reduction,which re-stricts the different capital reduction needs of companies under different circumstances.The traditional capital mainte-nance principle mainly realizes the maintenance of the company's capital through the capital reduction rules and prof-it distribution rules that need to be improved to protect the creditors,which is the goal pursued by the capital mainte-nance principle.Simple capital reduction can achieve the company's"account agree with physical inventory",so that the compan's registered capital effectively reflects the company's assets,but reducing the registered capital through the simplified capital reduction procedure may also harm the interests of creditors.The constituent elements of the capital reduction rules and profit distribution rules of the Company Law promulgated in 2023 should be revised to improve the simplified capital reduction rules.The standardized approach of profit distribution is an effective way to protect the interests of creditors after the realization of simple capital reduction.
关键词
简易减资/债权人保护/资本维持原则/注册资本
Key words
simple capital reduction/creditor protection/capital maintenance principle/registered capital
万方数据