离婚夫妻股权分割法律问题初探

离婚夫妻股权分割法律问题初探 一、夫妻股权的属性及其特征 我国现行的有关法律中尚无“股权”一词，取而代之的有“出资额”、“注册比例”、“投资比例”、“投资权”等。夫妻股权，是指婚姻关系存续期间, 基于夫妻一方或双方完成共同财产出资行为后而享有的从企业获取经济利益和参与经营管理的各项权利的总称。准确把握夫妻股权的法律性质，是依法分割夫妻股权的前提。 夫妻股权不等同于夫妻共同财产权，它脱离具体财产形态而抽象存在，其客体不是特定之物，而是证明夫妻一方以自己的名义将夫妻共同财产向企业出资并据此享有股东权益的股票或股单。“股权的产生基础是投资者的投资行为”，股权的本质是“源于股东所有权的新型的物权性权利。”?因此，依照“一物一权”定理，夫妻共同财产投入后，企业享有由股东投资形成的全部法人财产权，而夫妻不再享有对投资财产的所有权，其所有权即转化成股权，原先所享有的对财产占有、使用和处分权随之消失。我国《公司法》第四条第二款就明确规定:公司享有由股东投资形成的全部法人财产权。尽管合伙企业中，股权与财产权紧密联系，夫妻股权中具有浓厚的财产权痕迹，但夫妻共有财产一旦投入其中，便不再是通常意义上的“夫妻共同财产”了。我国《合伙企业法》第十九条也明确规定“合伙企业存续期间，合伙人的出资和所有以合伙企业名义取得的收益均为合伙企业的财产。”因此，不能把夫妻股权与夫妻共同财产混为一谈。 夫妻股权与财产所有权虽均属于夫妻共同所有，但具体行使共有权的主体存有区别,这在记名股权中体现得最为明显。记名的股权证明一般只登记夫妻一方，所以夫妻股权的行使通常只归于登记的一方，另一方无法直接行使。即使是不记名的股权凭证，在实际生活中,其股东权也大多由夫妻一方的行为而得以实现。而通常意义上的夫妻财产权的行使advantages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijing-Tianjin-Tangshan area, targeted investment promotion several times. Industry-led unit and various town streets are developing detailed promotion plans, the basis of what is specific to each industry, has formed a kind of scale, need to bring in the kind of projects each town street has the kind of resources, what location, focus on the development of the kind of industries. Four stroke technology and science. Determinants of technology is the County's economic development through scientific and technological innovation, improve product value-added and improve economic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center city's first resource, is the primary industry development, and revitalization of the social protection. So, in terms of skills: to catch ... Competitive. 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Food research station platform, to the XX University to find experts 主体比较灵活，由于夫妻之间互有特殊的代理权，所以任何一方均可以出于夫妻共同利益的考虑比较自由地处分财产。 夫妻股权的分割所涉及的法律关系具有复合性。财产所有权是绝对权，其让与不需要他人积极行为的协助。至于股权究竟是相对权还是绝对权，学术界仍有争议，但都不否认股权凭证所反映出的企业与股东之间一定的债的关系。换言之，股权具有一定的相对权属性。因此，夫妻共有股权的分割转让，要受到企业或其他股东积极行为的协助。 二、夫妻股权分割可成为离婚案件中一项独立的从诉 有一种观点认为:离婚案件中不应一并处理夫妻股权的分割，理由是，我国《婚姻法》只规定了离婚时对夫妻共同财产的处理，而股权是一种综合性权利，与纯粹的财产权不同，它既包括以财产权为 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 的自益权，比如利利润分配请求权、剩余财产分配请求权等，也包括以管理权为内容的共益权。再则股权的分割要涉及到企业或其他股东的益，处理的难度大，时间长，不利于主诉的及时解决。 笔者认为，此种观点不妥。首先对<<婚姻法>>第三十九条规定不能作狭义理解。“夫妻共同财产是指夫妻在婚姻关系存续期间所得的工资、奖金、从事生产经营的收益、知识产权收益、接受没有特指给一方的继承或赠与以及其他应当归夫妻共同所有的财产”。?股权中固然含有非财产性权利，但其中的主要内容还是财产性的权利，入股作为一种投资行为，目的在于谋求经济利益的最大化，即“收益”。这种基于夫妻股权而实现的收益当属于夫妻的“经营收益”范畴。因此把夫妻股权分割作为从诉，一并在离婚案件中处理，符合婚姻法的立法精神。 orkstation, ... ... Food research station platform, to the XX University to find expertsdoctoral w-velopment in higher education, such as the introduction of talent to meet the need. Third, we must rely on ... ... Posthealth professionals, meet social development needs to invest more in machinery, pharmaceutical manufacturing research and de ion,and training and meet the basic demand of enterprise development. Then introduced a number of the county needed scarce educat -... ... Generic classifier. In: first, we must strengthen the cultivation of talent, efforts to increase vocational education tformsentific and technological achievements during the year ... ... New research enterprises ... ... Home, creating innovative plation, using advanced technology to increase the added value of their products to ensure that introduction of transforming sciooperaatch ... Competitive. Encouraging enterprises to actively undertake science and technology projects, strengthening research cirst resource, is the primary industry development, and revitalization of the social protection. So, in terms of skills: to ccity's fof technology is the County's economic development through scientific and technological innovation, improve product valueadded and improve economic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center antsof resources, what location, focus on the development of the kind of industries. Four stroke technology and science. Determin is specific to each industry, has formed a kind of scale, need to bring in the kind of projects each town street has the kind led unit and various town streets are developing detailed promotion plans, the basis of what-Tangshan area, targeted investment promotion several times. Industry-Tianjin-ntages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijingadva2 再则，股权的分割固然会涉及到其他股东的权益，而且股权的实际价值难以确定。作为离婚案件的从诉处理，可能不利于离婚主诉的尽快解决。但不能得出不处理的 结论 圆锥曲线的二级结论椭圆中二级结论圆锥曲线的二级结论圆锥曲线的二级结论探究欧姆定律实验步骤 。事实上，有些夫妻财产或债务的处理也十分复杂，但婚姻法并没有因此而废除离婚时的财产、债务分割 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 。更何况实践中，确有一些离婚双方当事人对解除婚姻关系 意见 文理分科指导河道管理范围浙江建筑工程概算定额教材专家评审意见党员教师互相批评意见 一致，本可以通过婚姻登记机关解决纠纷，只是由于股权分割上存在分歧，婚姻登记机关不予处理才诉至法院，法院不予一并处理，显然没有道理。 不过，将夫妻股权视为夫妻共同财产分割的一部分，也有不妥。由于夫妻股权不是单纯的财产权或债权，司法处理的要求和方法不同。因此，在夫妻离婚时，不能简单地把股权分割列为共同财产或共同债权分割的从诉之中，而有必要将夫妻股权分割列为一项独立的从诉。 三、企业“人合性”因素对夫妻股权分割方式的影响 因为股权中的主要内容是财产权,所以分割夫妻股权时，应当参照我国婚姻法有关夫妻财产分割制度中的一般性原则。比如男女平等的原则、照顾女方及子女权益的原则等。但这些原则主要适用于份额比例分割方面，很少涉及分割方法方面的问题。夫妻因离婚对共有股权的分享是股权转让的一种特殊形式，所以除了依据《婚姻法》的有关规定外，还要依照有关企业法律制度对离婚夫妻双方当事人利益进行分配和确认。通过对相关企业法的理解，我们不难发现，企业的人合性因素对夫妻股权分割的影响最大。因此我们可以通过对不同类型企业股权转让的法定条件的分析，优先选择适当的夫妻股权分割方式。按照企业性质分类，夫妻股权大致可分为合伙企业中的夫妻股权、股份合作制企业中夫妻股权、有限责任公司中的夫妻股权和股份有限公司中的夫妻股权四种。 doctoral workstation, ... ... Food research station platform, to the XX University to find experts-ducation, such as the introduction of talent to meet the need. Third, we must rely on ... ... Postgher eonals, meet social development needs to invest more in machinery, pharmaceutical manufacturing research and development in hit the basic demand of enterprise development. Then introduced a number of the county needed scarce education, health professid meeclassifier. In: first, we must strengthen the cultivation of talent, efforts to increase vocational education and training an added and improve economcal achievements during the year ... ... New research enterprises ... ... Home, creating innovative platforms ... ... Genericnologinced technology to increase the added value of their products to ensure that introduction of transforming scientific and techEncouraging enterprises to actively undertake science and technology projects, strengthening research cooperation, using advative. s the primary industry development, and revitalization of the social protection. So, in terms of skills: to catch ... Competiic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center city's first resource, i-s the County's economic development through scientific and technological innovation, improve product valueocation, focus on the development of the kind of industries. Four stroke technology and science. Determinants of technology is formed a kind of scale, need to bring in the kind of projects each town street has the kind of resources, what lled unit and various town streets are developing detailed promotion plans, the basis of what is specific to each industry, ha-times. Industry Tangshan area, targeted investment promotion several-Tianjin-advantages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijing3 (一)合伙企业属于人合性企业。最高人民法院《关于人民法院审理离婚案件处理财产问题的若干具体意见》(以下简称《意见》)第9条规定“一方以夫妻共同财产与他人合伙经营的，入伙的财产可分给一方所有，分得财产的一方对另一方应给予相当于入伙财产一半价值的补偿。”根据这一规定，如果是一方以夫妻共同财产投入合伙企业的，入伙的股权可分给参与合伙的一方享有，分得股权的一方对另一方应给予相当于入伙财产一半价值的补偿。这里需要注意两点，一是《意见》规定的是“可以”，所以并不排除平分享有的处理方法。如果双方以共同财产出资并共同参与合伙经营的，由于夫妻双方本身就是合伙人，符合《合伙企业法》第二十二条规定的优先受让的主体条件，或者按照《合伙企业法》第二十三条规定，如果其他合伙人同意夫妻相互间转让部分股权，因此也就可以考虑选择平均分割、各半享有的方法。第二，《意见》出台早于《合伙企业法》，其第9条的规定主要适用于自然人之间的合伙组织。如果是将合伙企业中的夫妻股权归并于非参与合伙经营的一方，必须经其他合伙人的同意，否则，与《合伙企业法》相悖而侵害了其他合伙人的优先受让权。 (二) 股份合作制企业是由企业职工共同出资入股，吸收一定比例的社会投资来组建，以合作制为基础的企业法人。因此，这种企业中的夫妻股权一般有两种形式，即职工个人普通股和自然人积累优先股。由于“职工个人股份与直接参加企业生产经营的职工，即劳动者的身份密切联系在一起”，?只能在企业内部转让，所以夫妻离婚时只能采取折价补偿的方法。而自然人的优先股份是企业以外的自然人所持有，其转让应当在企业以外进行，所以两种方法都能采用，但应优先适用拆价补偿的办法。具体可以参照夫妻共同财产的分割原则和办法处理。 (三)有限责任公司是人合兼资合的公司。股东之间的人身信任关系，使股东人数受到限制。我国有限责任公司都规定股东人数50人为上限。在分割夫妻股权时，不能与此规 orkstation, ... ... Food research station platform, to the XX University to find expertsdoctoral w-velopment in higher education, such as the introduction of talent to meet the need. Third, we must rely on ... ... Posthealth professionals, meet social development needs to invest more in machinery, pharmaceutical manufacturing research and de irst resource, is the primary industry development, and revitalization of the social protection. So, in terms of skills: to cion,and training and meet the basic demand of enterprise development. Then introduced a number of the county needed scarce educat ... ... Generic classifier. In: first, we must strengthen the cultivation of talent, efforts to increase vocational education tformsentific and technological achievements during the year ... ... New research enterprises ... ... Home, creating innovative plation, using advanced technology to increase the added value of their products to ensure that introduction of transforming sciooperacity's fatch ... Competitive. Encouraging enterprises to actively undertake science and technology projects, strengthening research cadded and improve economic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center -of technology is the County's economic development through scientific and technological innovation, improve product value antsof resources, what location, focus on the development of the kind of industries. Four stroke technology and science. Determin is specific to each industry, has formed a kind of scale, need to bring in the kind of projects each town street has the kind led unit and various town streets are developing detailed promotion plans, the basis of what-Tangshan area, targeted investment promotion several times. Industry-Tianjin-ntages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijingadva4 定相违背。若采用分股各享的办法，则要考虑是否突破公司法中关于股东人数的上限规定。尽管现行公司法没有考虑继承、离婚等合理的特殊事由致使股东人数超过法定上限的客观可能性，有其不完备的一面，但在未修改补充规定的情况下，法院仍应按照法律规定处理。如果突破，则不能采用分股各享的方法。 同时，受人合性的作用，“股东之间需要较高的信赖关系，他们不欢迎不熟悉或不太了解的人加入公司，防止在公司经营决策上和利益分配上产生分歧和矛盾，影响公司事业的发展。”?我国《公司法》第三十五条规定“股东向股东以外的人转让其出资时，必须经全体股东过半数同意”。“经股东同意转让的出资，在同等条件下，其他股东对该出资有优先购买权。” 因此，在分割夫妻股权时，应当优先选择折价补偿的办法，以避免股东间和谐稳定、相互信赖关系的破坏。如果采用分股各享的办法，应符合《公司法》第35条的规定，不能侵害股东的认可权和优先受让权。 按照公司法的规定:不同意夫妻股权转让的股东应当购买该转让的股权，如果不购买该转让的出资，视为同意转让。而公司法并没有规定认同和优先购买的期限，因此是否同意夫妻相互转让股权，是否行使优先购买权，应给其他股东一定的考虑时间，法院在审理时应将转让事宜于一定的期间内 通知 关于发布提成方案的通知关于xx通知关于成立公司筹建组的通知关于红头文件的使用公开通知关于计发全勤奖的通知 其他股东。在法律没有明确规定的前提下，笔者认为这个期限以一个月为宜。如果其他股东在这个期限内不答复，再给十五天的宽限期，逾期不表态的视为同意。这是法定中止事由，所以并不影响审限内结案。当然还可以在全体股东中进行拍卖，若无人竞买受让，则可视为其他股东放弃优先购买权。 (四)股份有限公司是典型的资合公司。它注重的是公司的资本，而不是股东之间的信用联系程度，原则上股权的转让可以依法自由进行。因此，可以优先采用分股各享的方法。 doctoral workstation, ... ... Food research station platform, to the XX University to find experts-ducation, such as the introduction of talent to meet the need. Third, we must rely on ... ... Postgher eonals, meet social development needs to invest more in machinery, pharmaceutical manufacturing research and development in hit the basic demand of enterprise development. Then introduced a number of the county needed scarce education, health professid meeclassifier. In: first, we must strengthen the cultivation of talent, efforts to increase vocational education and training an -cal achievements during the year ... ... New research enterprises ... ... Home, creating innovative platforms ... ... Genericnologinced technology to increase the added value of their products to ensure that introduction of transforming scientific and techEncouraging enterprises to actively undertake science and technology projects, strengthening research cooperation, using advative. s the primary industry development, and revitalization of the social protection. So, in terms of skills: to catch ... Competiic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center city's first resource, iadded and improve economs the County's economic development through scientific and technological innovation, improve product valueocation, focus on the development of the kind of industries. Four stroke technology and science. Determinants of technology is formed a kind of scale, need to bring in the kind of projects each town street has the kind of resources, what lled unit and various town streets are developing detailed promotion plans, the basis of what is specific to each industry, ha-times. Industry Tangshan area, targeted investment promotion several-Tianjin-advantages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijing5 但有两个例外，第一，对于夫妻一方是发起人而持有的本公司股份，因《公司法》规定自公司成立之日起三年内不得转让。所以在这个时间段内，处理夫妻股权不能适用分股各享的方法。其次，根据《公司法》第一百四十七条第二款的规定，夫妻一方是董事、监事、经理，其名下的夫妻股权在任职期间内也不能采用分股的各享分割方法。 四、公平原则在夫妻股权分割中的适用 有人认为，分股各享甚至平分各享最能体现公平的原则。其实这是对公平原则机械、狭隘的理解。首先，夫妻在家庭生活中的分工不同，必然会导致夫妻行使股权的能力上的差异，这种差异又往往会导致同等股权所实现的利益不等。当这种差异悬殊很大时，采用分股各享的方法，对于在家扶老携幼，主持家庭日常事务的一方来讲并无公平可言。其次，股东在企业中经营管理中的地位并不完全平等，当一方主持着企业的经营活动时，难免会受到夫妻感情的负面影响，在另一方行使股东权过程中，给予不当的限制。而股权包括以财产权为内容的自益权和以管理权为内容的共益权，缺其一便不是完整意义上的股权。因此，如果一方获得的是残缺不全的股权，那么，公平的原则也无从真正体现。 股权价值的确定也会对公平性产生影响。由于股权的价值随着公司经营状况的变化处在不断变化之中，故不能根据出资额直接确定其价值。而那些不能自由转让的股权又不能象上市股票那样定价，价值确定的难度较大，如果有误，会直接导致折价的不公平性，但我们并不能由此得出非采取分股各享的结论。实际操作中可综合考虑公司的经营状况、资产的净价值、盈亏情况、特别是前一段时间的红利分配情况等因素，从中大致判断出股东的出资增、贬值及辐度等，如果一方或双方要求按折价补偿方式处理，且受补方要求折补的价值明显低于估价值，可予以支持。否则可以通过法定评估等方式解决股权的实际价值问题，折价归并的方法还是能够操作的。 orkstation, ... ... Food research station platform, to the XX University to find expertsdoctoral w-velopment in higher education, such as the introduction of talent to meet the need. Third, we must rely on ... ... Posthealth professionals, meet social development needs to invest more in machinery, pharmaceutical manufacturing research and de ion,and training and meet the basic demand of enterprise development. Then introduced a number of the county needed scarce educat of technology is the County's economic development through scientific and technological innovation, improve product value... ... Generic classifier. In: first, we must strengthen the cultivation of talent, efforts to increase vocational education tformsentific and technological achievements during the year ... ... New research enterprises ... ... Home, creating innovative plation, using advanced technology to increase the added value of their products to ensure that introduction of transforming sciooperaatch ... Competitive. Encouraging enterprises to actively undertake science and technology projects, strengthening research cirst resource, is the primary industry development, and revitalization of the social protection. So, in terms of skills: to ccity's f added and improve economic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center -antsof resources, what location, focus on the development of the kind of industries. Four stroke technology and science. Determin is specific to each industry, has formed a kind of scale, need to bring in the kind of projects each town street has the kind led unit and various town streets are developing detailed promotion plans, the basis of what-Tangshan area, targeted investment promotion several times. Industry-Tianjin-ntages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijingadva6 综上分析，夫妻股权是一种特殊的民事权利，分割方法上有别于夫妻共同财产。把握企业的人合性因素和正确适用公平原则，对于夫妻股权分割的方式具有重要的影响。通常情况下，对具有人合性企业中的夫妻股权优先采用折价归并的方式，反之则优先适用分股各享的方式。 文章来源:中顾法律网 (免费法律咨询，就上中顾法律网) nologidoctoral workstation, ... ... Food research station platform, to the XX University to find experts-ducation, such as the introduction of talent to meet the need. Third, we must rely on ... ... Postgher eonals, meet social development needs to invest more in machinery, pharmaceutical manufacturing research and development in hit the basic demand of enterprise development. Then introduced a number of the county needed scarce education, health professid meeclassifier. In: first, we must strengthen the cultivation of talent, efforts to increase vocational education and training an nced technology to increase the added value of their products to ensure that introduction of transforming scientific and techcal achievements during the year ... ... New research enterprises ... ... Home, creating innovative platforms ... ... GenericEncouraging enterprises to actively undertake science and technology projects, strengthening research cooperation, using advative. s the primary industry development, and revitalization of the social protection. So, in terms of skills: to catch ... Competiic competitiveness, is the inevitable way to achieve leapfrog development. Talent is the city center city's first resource, iadded and improve econom-s the County's economic development through scientific and technological innovation, improve product valueocation, focus on the development of the kind of industries. Four stroke technology and science. Determinants of technology is formed a kind of scale, need to bring in the kind of projects each town street has the kind of resources, what lled unit and various town streets are developing detailed promotion plans, the basis of what is specific to each industry, ha-times. Industry Tangshan area, targeted investment promotion several-Tianjin-advantages, facing the Yangtze River Delta, Pearl River Delta, Shandong peninsula, Beijing7