12月24日，最高法网站公布《关于<中华人民共和国公司法>第八十八条第一款不溯及适用的批复》，明确对于2024年7月1日之前股东未届出资期限转让股权引发的出资责任纠纷，法院应当根据原公司法等有关法律的规定精神公平公正处理。
此前，2024年6月29日公布的司法解释《最高人民法院关于适用<中华人民共和国公司法>时间效力的若干规定》第四条第（一）项明确，“公司法施行前的法律事实引起的民事纠纷案件，当时的法律、司法解释没有规定而公司法作出规定的下列情形，适用公司法的规定：（一）股东转让未届出资期限的股权，受让人未按期足额缴纳出资的，关于转让人、受让人出资责任的认定，适用公司法第八十八条第一款的规定；……”
而在2024年12月22日，全国人大常委会法制工作委员会主任在十四届全国人大常委会第十三次会议上作了全国人大常委会法工委关于2024年备案审查工作情况的报告。报告指出，法工委经审查认为，《立法法》第一百零四条规定：“法律、行政法规、地方性法规、自治条例和单行条例、规章不溯及既往，但为了更好地保护公民、法人和其他组织的权利和利益而作的特别规定除外。”这是一项重要法治原则。公司法第八十八条规定的事项不存在立法法第一百零四条规定的但书情形，因此不溯及既往。法工委将督促有关司法解释制定机关采取适当措施予以妥善处理。
SPC Clarifies the Applicability Period of Article 88, Paragraph 1 of the New Company Law
Promulgation date: 2024-12-25
On December 24, the Supreme People's Court (SPC) published the Reply on the Non-Retroactive Application of Article 88, Paragraph 1 of the Company Law of the People's Republic of China on its website. This clarification states that for disputes arising from the transfer of equity where shareholders have not reached the capital contribution deadline before July 1, 2024, the court should handle the disputes fairly and justly in accordance with the provisions and spirit of the original Company Law and other relevant laws.
Previously, Article 4, Paragraph (1) of the Judicial Interpretation, Several Provisions of the Supreme People's Court on the Temporal Effect of the Application of the Company Law of the People's Republic of China, issued on June 29, 2024, specified that "For civil dispute cases arising from legal facts before the implementation of the Company Law, where the then laws and judicial interpretations did not provide for but the Company Law does, the provisions of the Company Law shall apply in the following circumstances: (1) When a shareholder transfers equity before the capital contribution deadline, and the transferee fails to pay the contribution in full and on time, the determination of the capital contribution responsibilities of the transferor and transferee shall apply the provisions of Article 88, Paragraph 1 of the Company Law; ..."
However, on December 22, 2024, the Director of the Legislative Affairs Commission of the Standing Committee of the National People's Congress (NPC) presented the report on the review work situation for 2024 at the 13th meeting of the Standing Committee of the 14th NPC. The report pointed out that, upon review, the Legislative Affairs Commission believed that Article 104 of the Legislation Law stipulates: "Laws, administrative regulations, local regulations, autonomous regulations and separate regulations, and rules shall not have retroactive effect, except for special provisions made to better protect the rights and interests of citizens, legal persons, and other organizations." This is an important legal principle. The matters stipulated in Article 88 of the Company Law do not fall under the exceptions provided in Article 104 of the Legislation Law and therefore should not be applied retroactively. The Legislative Affairs Commission will urge the relevant judicial interpretation-making bodies to take appropriate measures to properly handle this issue.