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　　公司要把簽發出資證明書作為一項法定的程序性工作，在成立后必須遵照《公司法》的規定，向已經交付出資的股東簽發出資證明書，簽發出資證明書。簽發出資證明書應該注意如下問題：

　　(一)建立(li)完善(shan)簽(qian)發(fa)制度。公(gong)(gong)司(si)(si)章程要(yao)(yao)(yao)增加相(xiang)應(ying)的(de)條款，規定出(chu)資(zi)證(zheng)明(ming)書(shu)的(de)簽(qian)發(fa)時間，編(bian)號排續(xu)，出(chu)現什么情況需要(yao)(yao)(yao)變更，變更股權必須持出(chu)資(zi)證(zheng)明(ming)書(shu)，退出(chu)股東會必須收繳，公(gong)(gong)司(si)(si)解散時全體股東的(de)出(chu)資(zi)證(zheng)明(ming)書(shu)上(shang)繳公(gong)(gong)司(si)(si)注銷(xiao)，丟失損壞時如何補(換)發(fa)，沒有蓋章和(he)涂改無(wu)效等(deng)內容。同時，與出(chu)資(zi)證(zheng)明(ming)書(shu)相(xiang)對(dui)應(ying)公(gong)(gong)司(si)(si)要(yao)(yao)(yao)確實置備股東名冊。建立(li)出(chu)資(zi)證(zheng)明(ming)書(shu)簽(qian)發(fa)臺帳，股東要(yao)(yao)(yao)在臺帳上(shang)親自(zi)簽(qian)名，履行領(ling)取手續(xu)。

　　(二(er))把握(wo)幾個時機。一是首次簽發(fa)。公(gong)司(si)(si)(si)成立(li)領取(qu)營業(ye)執照刻制公(gong)章后一個月內，應當向已經繳納出(chu)資(zi)(zi)(zi)(zi)的(de)股(gu)(gu)(gu)(gu)東(dong)(dong)簽發(fa)出(chu)資(zi)(zi)(zi)(zi)證(zheng)(zheng)明(ming)書(shu)(shu);公(gong)司(si)(si)(si)成立(li)后，通(tong)過公(gong)司(si)(si)(si)增加注冊資(zi)(zi)(zi)(zi)本或股(gu)(gu)(gu)(gu)權(quan)轉(zhuan)讓(rang)等變更(geng)登記(ji)形(xing)式，被吸納成為(wei)公(gong)司(si)(si)(si)新股(gu)(gu)(gu)(gu)東(dong)(dong)的(de)出(chu)資(zi)(zi)(zi)(zi)人，在(zai)(zai)繳納出(chu)資(zi)(zi)(zi)(zi)后應即時向其簽發(fa)出(chu)資(zi)(zi)(zi)(zi)證(zheng)(zheng)明(ming)書(shu)(shu)。二(er)是變更(geng)記(ji)載事(shi)(shi)項(xiang)。在(zai)(zai)公(gong)司(si)(si)(si)變更(geng)名稱、注冊資(zi)(zi)(zi)(zi)本、實收資(zi)(zi)(zi)(zi)本以及股(gu)(gu)(gu)(gu)東(dong)(dong)出(chu)資(zi)(zi)(zi)(zi)額(e)增減、贈與、部分股(gu)(gu)(gu)(gu)權(quan)轉(zhuan)讓(rang)、繼(ji)承(cheng)(cheng)人繼(ji)承(cheng)(cheng)等事(shi)(shi)項(xiang)發(fa)生，涉及出(chu)資(zi)(zi)(zi)(zi)證(zheng)(zheng)明(ming)書(shu)(shu)記(ji)載事(shi)(shi)項(xiang)時，股(gu)(gu)(gu)(gu)東(dong)(dong)(或繼(ji)承(cheng)(cheng)人)要出(chu)具出(chu)資(zi)(zi)(zi)(zi)證(zheng)(zheng)明(ming)書(shu)(shu)，經公(gong)司(si)(si)(si)登記(ji)機關核準后，應變更(geng)相關股(gu)(gu)(gu)(gu)東(dong)(dong)出(chu)資(zi)(zi)(zi)(zi)證(zheng)(zheng)明(ming)書(shu)(shu)記(ji)載事(shi)(shi)項(xiang)的(de)內容。三是收繳注銷。在(zai)(zai)股(gu)(gu)(gu)(gu)東(dong)(dong)股(gu)(gu)(gu)(gu)權(quan)全部轉(zhuan)讓(rang)等退出(chu)公(gong)司(si)(si)(si)股(gu)(gu)(gu)(gu)東(dong)(dong)會和公(gong)司(si)(si)(si)解(jie)散(san)的(de)事(shi)(shi)項(xiang)發(fa)生時，公(gong)司(si)(si)(si)要及時收繳股(gu)(gu)(gu)(gu)東(dong)(dong)的(de)出(chu)資(zi)(zi)(zi)(zi)證(zheng)(zheng)明(ming)書(shu)(shu)進行注銷處理。

　　(三(san))記載事項要準確(que)完整。出(chu)(chu)資(zi)證(zheng)明書(shu)的記載事項要按照《公(gong)(gong)(gong)司(si)(si)法(fa)》第三(san)十二條規定，載明公(gong)(gong)(gong)司(si)(si)的名(ming)稱、成(cheng)立(li)日期(qi)、注冊(ce)資(zi)本，股東(dong)的姓(xing)名(ming)或名(ming)稱、繳納的出(chu)(chu)資(zi)額和(he)出(chu)(chu)資(zi)日期(qi)，出(chu)(chu)資(zi)證(zheng)明書(shu)的編(bian)號和(he)核發日期(qi)，內(nei)(nei)容要準確(que)完整，與公(gong)(gong)(gong)司(si)(si)向登記機(ji)關提交的決議(yi)、協議(yi)、章程等相(xiang)關登記申請材(cai)料及公(gong)(gong)(gong)司(si)(si)股東(dong)名(ming)冊(ce)記載內(nei)(nei)容相(xiang)一致，并(bing)必須加(jia)蓋公(gong)(gong)(gong)司(si)(si)公(gong)(gong)(gong)章，出(chu)(chu)資(zi)證(zheng)明書(shu)《簽發出(chu)(chu)資(zi)證(zheng)明書(shu)》。

　　簽發出(chu)資證(zheng)明書(shu)：

　　第(di)一，有限責任(ren)公(gong)(gong)(gong)司(si)向股(gu)(gu)東簽發(fa)(fa)出(chu)(chu)資證(zheng)(zheng)明(ming)書必須于(yu)公(gong)(gong)(gong)司(si)成(cheng)立后才能(neng)進行。出(chu)(chu)資證(zheng)(zheng)明(ming)書是代表(biao)股(gu)(gu)東權益的(de)書面憑(ping)證(zheng)(zheng)。而股(gu)(gu)東的(de)存(cun)(cun)(cun)在(zai)(zai)(zai)(zai)是以公(gong)(gong)(gong)司(si)成(cheng)立為(wei)前提的(de)，也(ye)(ye)(ye)就(jiu)(jiu)是說，公(gong)(gong)(gong)司(si)不(bu)存(cun)(cun)(cun)在(zai)(zai)(zai)(zai)，也(ye)(ye)(ye)就(jiu)(jiu)沒有公(gong)(gong)(gong)司(si)股(gu)(gu)東的(de)存(cun)(cun)(cun)在(zai)(zai)(zai)(zai)。而股(gu)(gu)東的(de)存(cun)(cun)(cun)在(zai)(zai)(zai)(zai)需要存(cun)(cun)(cun)在(zai)(zai)(zai)(zai)的(de)證(zheng)(zheng)明(ming)，該證(zheng)(zheng)明(ming)即(ji)為(wei)“出(chu)(chu)資證(zheng)(zheng)明(ming)書”。如果(guo)(guo)允許公(gong)(gong)(gong)司(si)成(cheng)立以前就(jiu)(jiu)允許向股(gu)(gu)東簽發(fa)(fa)出(chu)(chu)資證(zheng)(zheng)明(ming)書，從法理上講(jiang)不(bu)通。或者(zhe)如果(guo)(guo)簽發(fa)(fa)也(ye)(ye)(ye)不(bu)能(neng)稱其為(wei)“出(chu)(chu)資證(zheng)(zheng)明(ming)書”。同時，如果(guo)(guo)允許公(gong)(gong)(gong)司(si)成(cheng)立前簽發(fa)(fa)，也(ye)(ye)(ye)有可能(neng)造(zao)成(cheng)公(gong)(gong)(gong)司(si)管(guan)理上的(de)混亂，容(rong)易造(zao)成(cheng)詐騙行為(wei)的(de)出(chu)(chu)現，給社會(hui)造(zao)成(cheng)不(bu)利影響。

　　第二，出(chu)資證(zheng)明書所(suo)載事項必須符合《公(gong)司(si)法》的規定。即公(gong)司(si)的出(chu)資證(zheng)明書，必須載明下列事項：

　　(1)公(gong)司(si)的名(ming)稱(cheng)。公(gong)司(si)名(ming)稱(cheng)不僅僅是公(gong)司(si)章程絕對(dui)必要記載的事項(xiang)，而且也是公(gong)司(si)出資證明(ming)書是何種公(gong)司(si)的證明(ming)，一旦(dan)出現糾紛，就難(nan)以解決。所以，出資證明(ming)書必須記載公(gong)司(si)的名(ming)稱(cheng)，有利于股(gu)(gu)(gu)東行使(shi)股(gu)(gu)(gu)東權(quan)，主張股(gu)(gu)(gu)東權(quan)益，有利于公(gong)司(si)對(dui)股(gu)(gu)(gu)東的管理。

　　(2)公(gong)(gong)(gong)司登(deng)記(ji)(ji)日期(qi)。公(gong)(gong)(gong)司登(deng)記(ji)(ji)日期(qi)即公(gong)(gong)(gong)司領取營業執照的(de)日期(qi)，從公(gong)(gong)(gong)司的(de)登(deng)記(ji)(ji)日期(qi)起，公(gong)(gong)(gong)司的(de)股(gu)東(dong)就可(ke)以(yi)對公(gong)(gong)(gong)司行(xing)使股(gu)東(dong)權，如果(guo)沒有公(gong)(gong)(gong)司登(deng)記(ji)(ji)日期(qi)，就難以(yi)表(biao)明股(gu)東(dong)的(de)行(xing)使股(gu)東(dong)權的(de)日期(qi)。會給(gei)股(gu)東(dong)行(xing)使股(gu)東(dong)權造成一定的(de)困難。

　　(3)公(gong)司(si)的(de)(de)注(zhu)冊資(zi)本。公(gong)司(si)的(de)(de)注(zhu)冊資(zi)本為在公(gong)司(si)登記機關登記的(de)(de)全體股(gu)東(dong)實繳的(de)(de)出(chu)資(zi)額(e)。出(chu)資(zi)證(zheng)明書載(zai)明公(gong)司(si)注(zhu)冊資(zi)本，股(gu)東(dong)便(bian)可(ke)清楚其(qi)出(chu)資(zi)額(e)所占(zhan)公(gong)司(si)注(zhu)冊資(zi)本比例(li)，便(bian)于(yu)掌握其(qi)在公(gong)司(si)權益(yi)分(fen)配中(zhong)所應享有的(de)(de)份(fen)額(e)。以便(bian)于(yu)行(xing)使自己的(de)(de)股(gu)東(dong)權。

　　(4)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)姓(xing)(xing)名(ming)(ming)(ming)(ming)(ming)或者名(ming)(ming)(ming)(ming)(ming)稱(cheng)(cheng)、繳納的(de)出(chu)資(zi)數額(e)和出(chu)資(zi)日期(qi)。有(you)限(xian)(xian)責(ze)任公(gong)司(si)(si)的(de)出(chu)資(zi)證(zheng)(zheng)(zheng)明(ming)(ming)(ming)(ming)書(shu)不同于(yu)(yu)(yu)股(gu)(gu)(gu)(gu)份有(you)限(xian)(xian)公(gong)司(si)(si)的(de)股(gu)(gu)(gu)(gu)票(piao)(piao)。股(gu)(gu)(gu)(gu)票(piao)(piao)可分為(wei)記名(ming)(ming)(ming)(ming)(ming)股(gu)(gu)(gu)(gu)票(piao)(piao)和無(wu)(wu)記名(ming)(ming)(ming)(ming)(ming)股(gu)(gu)(gu)(gu)票(piao)(piao)。記名(ming)(ming)(ming)(ming)(ming)股(gu)(gu)(gu)(gu)票(piao)(piao)須(xu)將(jiang)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)姓(xing)(xing)名(ming)(ming)(ming)(ming)(ming)記載于(yu)(yu)(yu)股(gu)(gu)(gu)(gu)票(piao)(piao)之上(shang)(shang)，而(er)(er)無(wu)(wu)記名(ming)(ming)(ming)(ming)(ming)股(gu)(gu)(gu)(gu)票(piao)(piao)則(ze)無(wu)(wu)須(xu)將(jiang)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)姓(xing)(xing)名(ming)(ming)(ming)(ming)(ming)記載于(yu)(yu)(yu)股(gu)(gu)(gu)(gu)票(piao)(piao)之上(shang)(shang)。而(er)(er)出(chu)資(zi)證(zheng)(zheng)(zheng)明(ming)(ming)(ming)(ming)書(shu)則(ze)必須(xu)將(jiang)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)姓(xing)(xing)名(ming)(ming)(ming)(ming)(ming)記載于(yu)(yu)(yu)出(chu)資(zi)證(zheng)(zheng)(zheng)明(ming)(ming)(ming)(ming)書(shu)之上(shang)(shang)。出(chu)資(zi)證(zheng)(zheng)(zheng)明(ming)(ming)(ming)(ming)書(shu)主要作用就在于(yu)(yu)(yu)表明(ming)(ming)(ming)(ming)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)權的(de)大小，同時有(you)限(xian)(xian)責(ze)任公(gong)司(si)(si)雖然是一種資(zi)合(he)和人合(he)相結合(he)的(de)公(gong)司(si)(si)，但是，更重于(yu)(yu)(yu)人的(de)因素，如果一旦產生糾紛，出(chu)資(zi)證(zheng)(zheng)(zheng)明(ming)(ming)(ming)(ming)書(shu)上(shang)(shang)沒有(you)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)姓(xing)(xing)名(ming)(ming)(ming)(ming)(ming)或者名(ming)(ming)(ming)(ming)(ming)稱(cheng)(cheng)，就可能(neng)引起訴訟的(de)困(kun)難，不利于(yu)(yu)(yu)保護股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)或者債權人的(de)利益。因而(er)(er)股(gu)(gu)(gu)(gu)東(dong)(dong)(dong)的(de)出(chu)資(zi)額(e)和出(chu)資(zi)日期(qi)則(ze)為(wei)出(chu)資(zi)證(zheng)(zheng)(zheng)明(ming)(ming)(ming)(ming)書(shu)的(de)最主要的(de)內容。

　　(5)出資(zi)(zi)證明(ming)(ming)書的編號和核發日(ri)(ri)期。出資(zi)(zi)證明(ming)(ming)書的核發日(ri)(ri)期是一個極為(wei)重要的法律事實，從(cong)出資(zi)(zi)證明(ming)(ming)書的核發之(zhi)日(ri)(ri)起股東(dong)(dong)便(bian)可(ke)對公(gong)司行使股東(dong)(dong)權。

　　第三(san)，公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)出(chu)(chu)資(zi)(zi)(zi)證明(ming)(ming)書(shu)必須加蓋(gai)(gai)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)印章(zhang)。公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)出(chu)(chu)資(zi)(zi)(zi)證明(ming)(ming)書(shu)沒(mei)有(you)加蓋(gai)(gai)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)印章(zhang)不(bu)具有(you)法律(lv)效力(li)，即(ji)不(bu)受(shou)法律(lv)的(de)保(bao)護。《公(gong)(gong)(gong)(gong)司(si)(si)(si)法》之(zhi)所以規定(ding)，出(chu)(chu)資(zi)(zi)(zi)證明(ming)(ming)書(shu)加蓋(gai)(gai)公(gong)(gong)(gong)(gong)司(si)(si)(si)印章(zhang)，一(yi)方面表明(ming)(ming)股(gu)東(dong)已經向公(gong)(gong)(gong)(gong)司(si)(si)(si)繳納了(le)出(chu)(chu)資(zi)(zi)(zi)，公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)股(gu)東(dong)權益一(yi)旦被侵(qin)犯即(ji)受(shou)法律(lv)的(de)保(bao)護;另一(yi)方面也(ye)證明(ming)(ming)公(gong)(gong)(gong)(gong)司(si)(si)(si)收到(dao)了(le)股(gu)東(dong)所繳納的(de)財產(chan)，這就(jiu)要(yao)求公(gong)(gong)(gong)(gong)司(si)(si)(si)必須履行自己的(de)義務即(ji)保(bao)證公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)股(gu)東(dong)的(de)權益。因此，公(gong)(gong)(gong)(gong)司(si)(si)(si)必須于公(gong)(gong)(gong)(gong)司(si)(si)(si)成(cheng)立(li)后向公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)股(gu)東(dong)簽(qian)發(fa)出(chu)(chu)資(zi)(zi)(zi)證明(ming)(ming)書(shu)，如果(guo)事前向公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)股(gu)東(dong)簽(qian)發(fa)出(chu)(chu)資(zi)(zi)(zi)證明(ming)(ming)書(shu)，公(gong)(gong)(gong)(gong)司(si)(si)(si)應(ying)當(dang)承擔(dan)相(xiang)應(ying)的(de)法律(lv)責(ze)任。