公司执照被吊销后股东不清算股东对公司债务承担连带责任 Shareholders Who Fail to Set up a Liquidation Group has Liability after Bunsiness License Has Been Revoked

Abstract: If the business license of enterprise legal person of the company has been revoked:
Where the shareholders of a company with limited liabilities or the directors and controlling shareholders of a joint stock company fail to set up a liquidation group to start liquidation within the statutory time limit, and hence causes depreciation, run-off, damage or loss of properties of the company, if any creditors claim that the aforesaid shareholders or the aforesaid directors and controlling shareholders shall assume the liability of compensation for the debts of the company within the scope of losses, the people’s court shall support the claim according to law.
Where the shareholders of a company with limited liabilities or the directors and controlling shareholders of a joint stock company cause the loss of main properties, books and major documents of the company due to their failure in performing their obligations and hence cause the liquidation unable to be conducted, if any creditors claim that the aforesaid shareholders or the aforesaid directors and controlling shareholders shall be jointly and severally liable for the debts of the company, the people’s court shall support the claim according to law.

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尽管股东已经履行股东的出资责任，出资全部到位，仍应对公司债务承担连带责任。
在公司立法中，公司的独立人格和股东有限责任原则是公司法人人格制度的本质特征与核心内容。但是现实中股东滥用公司独立人格和有限责任原则，情形亦非鲜见。当股东存在滥用公司独立人格或有限责任原则的情形，规避其应当承担的法律责任时，可以否认涉案公司的独立法人人格以及公司股东的有限责任，判令公司股东对于涉案公司债权人或特定社会公共利益承担连带清偿责任。
有限责任公司因公司法第一百八十一条规定而解散的，应当在解散事由出现之日起十五日内成立清算组开始清算，清算组由股东组成。因此，清算属于有限责任公司股东的法定义务。股江怠于履行清算义务的法律后果与责任性质应当根据其行为过错程度进行区别。
依据《最高人民法院关于适用，中华人民共和国公司法。若干问题的规定（二）》第十条规定，有限责任公司股东、股份有限公司董事和控股股东未在规定期限内成立清算组进行清算，导致公司财产贬值、流失、毁损或灭失，债权人主张在造成损失的范围内对公司债务承担赔偿责任的，人民法院应依法予以支持，在责任分配上首先应当以公司资产对债权人进行清偿，有限公司股东、股份有限公司董事和控股股东则在其导致公司资产损失的数额范围内承担赔偿责任。
上述人员怠于于履行义务导致公司主要财产、帐册、重要文件等灭失、无法进行清算，债权人主张其对公司债务承担连带责任的，人民法院也应予以支持。
承担连带清偿责任的股东清偿后，按照通常做法，可以根据股东设立公司时的约定或持股比例分配责任，承担责任的股东可以另行向其他责任人进行追索。