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    企的寶集團(tuán) > 財(cái)稅百科 > 一人公司的含義如何

    一人公司的含義如何

    發(fā)布者：曉猛 來源：企的寶財(cái)稅集團(tuán)

    一人公司有廣義和狹義之分，廣義的一人公司包括形式意義上的一人公司和實(shí)質(zhì)上的一人公司，實(shí)質(zhì)上的一人公司是指公司在設(shè)立時，公司股東人數(shù)符合法定最低人數(shù)的要求，但出資人或真正擁有股份者只有一人（法人或自然人），而其他股東或出資人都是為了逃避公司法規(guī)定而出現(xiàn)的，實(shí)質(zhì)意義上的一人公司僅存在于允許設(shè)立一人公司的國家或地區(qū)。形式意義上的一人公司是指股東人數(shù)只有一人，全部股份或出資均有其控制的公司，這種形式意義上的一人公司又可分為成立時的一人公司和成立后的一人公司，前者主要存在于允許設(shè)立一人公司的國家和地區(qū)，指公司在成立時就僅有一名股東；而后者，則是在公司成立時符合法定人數(shù)，但由于股份的轉(zhuǎn)讓、贈予、繼承等等諸多原因，而導(dǎo)致僅有一名股東控制公司的全部出資或股份的情況，這種公司一般僅存在于不允許設(shè)立一人公司但允許存續(xù)中的公司成為一人公司的情況。

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