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股东出资不实的认定包括哪些
释义
出资不实的认定:1、股东以非货币财产出资,该非货币财产未过户至公司的,应认定为出资不实。2、将公司往来款作为股东对公司增资,构成虚假出资,公司增资时,股东将公司经营中的往来款作为股东个人出资的,法院认定股东构成虚假出资。3、股东对外借款作为部分出资款,待验资后立即从公司账户返还债权人的,应认定出资不实。《公司法》第一百九十九条:公司的发起人、股东虚假出资,未交付或者未按期交付作为出资的货币或者非货币财产的,由公司登记机关责令改正,处以虚假出资金额百分之五以上百分之十五以下的罚款。
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更新时间:2026/4/28 6:52:31