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一、前言2013年3月,中国国务院发布了《国务院机构改革和职能转变方案》,提出“简政放权”的政策,即下放政府的一部分监管权限,让经济回归市场机制运作,以提高行政机关管理效率,并促进市场的蓬勃发展,立意至为良善。长久以来,各界期盼政府放松对市场的管制,此一政策作出正面回应,可谓从善如流。为落实此一政策,全国人大于当年12月修订公司法,主要内容包括将注册资本实缴登记制修改为认缴登记制、简化登记事项与登记文件、取消法定注册资本最低限额等。其中部分修订内容如取消注册资本最低限额制度,符合公司法发展趋势,体现中国政府的改革魄力,值得肯
I. Introduction In March 2013, the State Council of China promulgated the “State Council Institutional Reform and Functional Transformation Program” and proposed a policy of “simplifying power and decentralization” by decentralizing some of the government’s regulatory authority to allow the economy to return to the operation of the market mechanism so as to enhance Administrative agencies manage efficiency and promote the vigorous development of the market. For a long time, all sectors of the community look forward to the government’s relaxation of market control. The positive response to this policy can be described as flawless. In order to implement this policy, the NPC amended the Company Law in December of that year. The main content includes revising the registered capital paid registration system into a subscription registration system, simplifying registration items and registration documents, and abolishing the statutory minimum registered capital limit. Some of the amendments, such as the lifting of the minimum registered capital system, are in line with the development trend of the Company Law and reflect the courage of the Chinese government for reform.