本文对公司法人格否认认定的构成要件进行初步探索。
This paper Analyses the Key Constituent Elements of the Company Legal Person's Personality-denying system briefly.
阐述了我国公司法人格否认的司法确认现状及其局限性。
Elaborated our country law of corporation personality denial judicial confirmation present situation and the limitation.
但国内学界对于公司法人格否认诉求主体的范围存在着争议。
But there is a dispute about the scope of the subject of appeals in the system of disregard of corporate personality in our academic.
本文共分为四个部分：第一部分概述了公司法人格否认制度。
This paper is totally divided into four parts: part one summarizes the system of disregard of corporate personality.
公司法人格否认理论应当引入税法，用于确定纳税主体和分配纳税责任。
Disregard of corporate personality should be applied to tax law in order to make sure who is the taxpayer and to allocate the obligation of paying tax.
而拓宽公司法人格否认诉求主体的范围又是强化公司社会责任的最佳途径。
Broadening scope of the subject of appeals in the system of disregard of corporate personality is the best way to strengthen corporate social responsibility.
公司法人格否认制度的产生，体现了法律对实质意义上的公平和正义的追求。
Disregard of corporate personality system reflects law's pursuit for fairness and justice in essence.
我国新修订的《公司法》以成文法的形式确立了公司法人格否认制度，为世界独创。
The Chinese Corporation Law amended newly has established the institution of disregard of corporate personality with formal law which is original worldwide.
公司法人格否认制度起源于19世纪末的美国，现已被英国、德国、日本等国接受。
The system of disregarding the corporate personality dates back to the 19th century in America. It has been accepted by England, German and Japan now.
我国现行《公司法》中明确规定了债权人可以作为诉求主体启动公司法人格否认制度。
Company law in China which clearly prescribes creditors as the subjects of appeals will start the system of disregard of corporate personality.
我国尚无系统的公司法人格否认制度，探讨规制滥用公司法人格行为具有重要的意义。
There is not the disaffirm system of firm law personality in our country. The discussing of criterion misuse firm law personality has the important significance.
第三章也是本篇论文的重要章节，该章的主要内容是一人公司法人格否认制度的研究。
The third chapter is written on the regulations study of one-man company's"Disregard of Corporate Personality", which is also a key part in this thesis.
西方国家为此创设了公司法人格否认系列法理，较为有效地解决了滥用公司法人格问题。
So in the western countries, the theory of repudiation of corporate personality has been created to solve this problem.
纳税人和税务机关都可以运用公司法人格否认理论，但税务机关否认公司法人格的成功率更高。
Both taxpayers and tax administrative bureaus can apply disregard of corporate personality, however, it is easier for tax administrative bureaus to do so than taxpayers do.
公司法人格否认是美国法院在审理公司纠纷案件中首创的一个判例法原则，也称揭开公司法人面纱。
Disregard of corporate personality is a case law principle initiated in judging corporate dispute cases by American court, also called by lifting the veil of the corporation.
一人公司法人格否认制度与传统公司法人格否认法理在评判标准、诉讼主体及责任形式上都存在区别。
"Disregard of one-man company's personality" are different with "Disregard of corporate personality" about judge standard, main-body of lawsuit and form of duty.
然后通过实体和程序分别着手，严格把握公司法人格否认规则的构成要件，规范提起人格否认的程序。
Then proceed through the respective entities and processes, strict rules of piercing the corporate veil to grasp the composition of elements, regulate the procedure to bring personality to deny.
公司法人格否认制度是在承认和维护整个法人制度存在的基础上产生的，它对法人制度起了补充和完善作用。
The theory of denial of a legal entity's personality emerges on the acknowledging and safeguarding the exist of the whole corporation system , and plays a supplementary and perfect role .
在评析的基础上，提出我国公司法人格否认的价值取向上，法律的侧重点应当向防止私权滥用和保护社会公共利益倾斜。
On the basic of the analysis, putting forward that emphasis point of law should be put on preventing private rights from abuse and protecting social public interests not to slope.
因此，为改变公司法人人格被滥用的现状，我国现行公司法人人格否认制度的补充和完善势在必行。
Therefore, in order to change of corporate personality abuse of the present situation, the our country present disregard of corporate supplement and complete is imperative.
各国对公司瑕疵设立的法人格规制主要有三种形式，即公司法人格之维持、公司法人格之否认与公司法人格之扩张。
There are three forms of legal regulation on the establishment of company defects, that is, the personality maintenance, denial and expansion of the company law.
司法实践中，对于是否能够适用公司法人人格否认制度追究隐名投资人责任的观点意见不一。
In judicial practice, viewpoints vary regarding whether the system of disregard of corporate personality can be applied in investigating the responsibility of dormant investors.
构建公司法人人格否认的关键环节在于适用范围、适用场合、适用要件和禁止滥用情况的综合考虑。
The key of constructing disregard of the corporate personality lies in the comprehensive consideration of the scale, occasions, key factors adopted and the forbiddance of abuse.
法人格否认制度的移植过于超前，应更重视建立滥用公司法人格的积极防御机制等。
Transplantation of corporation personality denial institution seems to be surpassing vanguard, and a new positive defensive mechanism against abusing the corporation personality should be established.
设立公司法人人格否认制度是新公司法的一个重要修改亮点。
It is an important light revised point establishing the disregard of corporate personality system in new company law.
一般认为，公司法人人格否认理论是股东有限责任的例外适用和有益补充。
The theory of disregarding corporate entity is generally regarded as an exception and beneficial supplement to the shareholder's limited liability.
公司法人人格否认制度起源于美国，随着公司法人人格否认法理和制度的不断完善，越来越多国家以判例或立法的形式认可了公司法人人格否认。
Disregard of corporate personality system originated in the States, and it is acknowledged by more and more countries as prejudication or legislation with the improvement of corporate personality.
我国现行《公司法》引入了公司人格否认这一制度，这对我国公司法人制度作了重要的补充和完善。
Our country present corporation Law introduced the company personality to deny this system, which has made the important supplement and the consummation to our country corporation legal person system.
实现诉讼程序正义是正确适用公司法人人格否认制度的必要条件。
This paper insists that the litigation should be vital to the denial of corporate personality, it centers on the "contents of litigant of the lawsuit of denial of corporate personality".
实现诉讼程序正义是正确适用公司法人人格否认制度的必要条件。
This paper insists that the litigation should be vital to the denial of corporate personality, it centers on the "contents of litigant of the lawsuit of denial of corporate personality".
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