公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)是(shi)(shi)(shi)關鍵的(de)(de)(de)財稅文檔(dang)，在(zai)(zai)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)法基礎理(li)論和(he)(he)學(xue)理(li)上(shang)(shang)，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)是(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)存有(you)和(he)(he)主題活動的(de)(de)(de)依據(ju)標準(zhun)，一(yi)個(ge)國家(jia)有(you)憲(xian)法學(xue)，一(yi)個(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)有(you)規章(zhang)(zhang)(zhang)，規章(zhang)(zhang)(zhang)針(zhen)對公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)等同(tong)于憲(xian)法學(xue)對一(yi)個(ge)國家(jia)，在(zai)(zai)理(li)論上(shang)(shang)規章(zhang)(zhang)(zhang)是(shi)(shi)(shi)最(zui)重(zhong)要的(de)(de)(de)標準(zhun)。申請注(zhu)冊(ce)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)規章(zhang)(zhang)(zhang)和(he)(he)股(gu)東協(xie)議(yi)書(shu)有(you)哪(na)些差別(bie)(bie)"　　股(gu)東就(jiu)創立(li)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)而簽署的(de)(de)(de)協(xie)議(yi)書(shu)和(he)(he)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)中間有(you)什(shen)么關系?一(yi)、公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)注(zhu)冊(ce)協(xie)議(yi)與公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)的(de)(de)(de)財稅關聯　　公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)是(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)機構及其運作(zuo)標準(zhun)。在(zai)(zai)我(wo)國《公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)法》第十一(yi)條要求(qiu)：“開設公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)務必依規制(zhi)訂(ding)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)。公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)對公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)、股(gu)東、執行董事、公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)監事、高級管(guan)理(li)者(zhe)具備(bei)約束。”因而，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)是(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)必需文檔(dang)，并經常被(bei)覺得是(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)根本法或(huo)“公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)憲(xian)法學(xue)”。公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)股(gu)東為(wei)創立(li)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)而簽署的(de)(de)(de)合同(tong)書(shu)，一(yi)般被(bei)稱(cheng)作(zuo)“公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)注(zhu)冊(ce)協(xie)議(yi)”。它是(shi)(shi)(shi)在(zai)(zai)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)申請注(zhu)冊(ce)全過(guo)程(cheng)(cheng)中，由投(tou)資人(ren)為(wei)確立(li)多方中間的(de)(de)(de)權(quan)利(li)與義務而簽定的(de)(de)(de)合同(tong)書(shu)。公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)注(zhu)冊(ce)協(xie)議(yi)與公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)程(cheng)(cheng)的(de)(de)(de)總體目標是(shi)(shi)(shi)一(yi)致的(de)(de)(de)，全是(shi)(shi)(shi)為(wei)了更好(hao)地開設公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)。二(er)者(zhe)在(zai)(zai)內容上(shang)(shang)也經常出現相似或(huo)互通(tong)之處(chu)，比(bi)如都(dou)承諾公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)名字、注(zhu)冊(ce)資金、業(ye)務范圍(wei)、股(gu)東注(zhu)資與占比(bi)、注(zhu)資方式這些。可是(shi)(shi)(shi)，二(er)者(zhe)在(zai)(zai)財稅特性和(he)(he)作(zuo)用上(shang)(shang)，還是(shi)(shi)(shi)擁有(you) 極大(da)的(de)(de)(de)區別(bie)(bie)：　

　(一)公(gong)(gong)(gong)(gong)司(si)(si)(si)章程是(shi)公(gong)(gong)(gong)(gong)司(si)(si)(si)必(bi)需(xu)(xu)文(wen)(wen)(wen)檔(dang)，而(er)公(gong)(gong)(gong)(gong)司(si)(si)(si)注(zhu)冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)則是(shi)任意性文(wen)(wen)(wen)檔(dang)　　公(gong)(gong)(gong)(gong)司(si)(si)(si)章程是(shi)在我(wo)國公(gong)(gong)(gong)(gong)司(si)(si)(si)法(fa)強(qiang)制(zhi)性規(gui)定(ding)(ding)的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)必(bi)需(xu)(xu)文(wen)(wen)(wen)檔(dang)。沒(mei)(mei)有(you)(you)公(gong)(gong)(gong)(gong)司(si)(si)(si)章程，公(gong)(gong)(gong)(gong)司(si)(si)(si)就(jiu)不可以創(chuang)立(li)。而(er)除開外(wai)國投(tou)資公(gong)(gong)(gong)(gong)司(si)(si)(si)規(gui)定(ding)(ding)有(you)(you)合同書(shu)及其(qi)股份有(you)(you)限公(gong)(gong)(gong)(gong)司(si)(si)(si)公(gong)(gong)(gong)(gong)司(si)(si)(si)規(gui)定(ding)(ding)有(you)(you)發起者協(xie)(xie)議(yi)(yi)(yi)書(shu)外(wai)，在我(wo)國《公(gong)(gong)(gong)(gong)司(si)(si)(si)法(fa)》并沒(mei)(mei)有(you)(you)規(gui)定(ding)(ding)公(gong)(gong)(gong)(gong)司(si)(si)(si)務(wu)必(bi)具備開設協(xie)(xie)議(yi)(yi)(yi)書(shu)。因此(ci) ，對中小型企業最普遍的(de)(de)形(xing)狀即一般的(de)(de)有(you)(you)限責任公(gong)(gong)(gong)(gong)司(si)(si)(si)公(gong)(gong)(gong)(gong)司(si)(si)(si)來(lai)講，公(gong)(gong)(gong)(gong)司(si)(si)(si)注(zhu)冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)是(shi)任意性文(wen)(wen)(wen)檔(dang)，無關(guan)緊(jin)要。但在現實(shi)生(sheng)活中，投(tou)資人中間通常(chang)會先就(jiu)創(chuang)立(li)公(gong)(gong)(gong)(gong)司(si)(si)(si)事宜(yi)簽署一份公(gong)(gong)(gong)(gong)司(si)(si)(si)注(zhu)冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)。它是(shi)因為公(gong)(gong)(gong)(gong)司(si)(si)(si)申(shen)請(qing)注(zhu)冊(ce)(ce)全過程的(de)(de)可變(bian)性所造(zao)成的(de)(de)。這(zhe)類(lei)現實(shi)情(qing)況的(de)(de)存有(you)(you)，造(zao)成 了(le)投(tou)資人通常(chang)將公(gong)(gong)(gong)(gong)司(si)(si)(si)注(zhu)冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)視(shi)作創(chuang)立(li)公(gong)(gong)(gong)(gong)司(si)(si)(si)最關(guan)鍵的(de)(de)事項(xiang)，覺得簽訂開設協(xie)(xie)議(yi)(yi)(yi)書(shu)就(jiu)萬事如意，剩余的(de)(de)僅(jin)僅(jin)辦理手(shou)續(xu)難題了(le)，這(zhe)是(shi)一個(ge)巨大的(de)(de)錯誤觀念。

(二(er))公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)與公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)章(zhang)程的(de)(de)效(xiao)(xiao)力范(fan)疇(chou)不一(yi)樣　　依據《公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)法》的(de)(de)要求，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)章(zhang)程對公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、股東、執行(xing)董事、公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)監事、高級管理者均具備約束。換句話說，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)章(zhang)程的(de)(de)功(gong)效(xiao)(xiao)范(fan)疇(chou)包(bao)含(han)股東、公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)及其公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)內部(bu)組織架(jia)構與工作人(ren)員(yuan)。而公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)只是是股東中間的(de)(de)任意性合同書(shu)，需遵循合同相對性的(de)(de)標準，其功(gong)效(xiao)(xiao)范(fan)疇(chou)僅限簽訂(ding)的(de)(de)行(xing)為(wei)主體中間。(三)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)與公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)章(zhang)程的(de)(de)效(xiao)(xiao)力限期不一(yi)樣　　公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)關(guan)鍵是在公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)申(shen)(shen)請(qing)(qing)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)期內產生財(cai)稅效(xiao)(xiao)力，所調節的(de)(de)是公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)申(shen)(shen)請(qing)(qing)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)全(quan)過程中的(de)(de)財(cai)稅關(guan)聯與財(cai)稅個人(ren)行(xing)為(wei)。因此(ci) ，一(yi)般覺(jue)得公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)的(de)(de)效(xiao)(xiao)力期內是以開(kai)(kai)設(she)個人(ren)行(xing)為(wei)剛開(kai)(kai)始(shi)(shi)到公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)創(chuang)立已經。而公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)章(zhang)程則自公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)申(shen)(shen)請(qing)(qing)注(zhu)(zhu)(zhu)冊(ce)(ce)(ce)剛開(kai)(kai)始(shi)(shi)直到公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)創(chuang)立后的(de)(de)全(quan)部(bu)續存全(quan)過程，直到公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)散伙(huo)并結算停止(zhi)時(shi)。

二、公司注冊協議與公司章程發生沖(chong)突時的解決；　　

一(yi)(yi)切正常狀況(kuang)下，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)通(tong)常是(shi)(shi)以(yi)(yi)(yi)開(kai)設協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)為(wei)(wei)基本而制訂的(de)(de)。開(kai)設協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)的(de)(de)具體內(nei)容，一(yi)(yi)般都是(shi)(shi)會被(bei)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)所(suo)消(xiao)化吸(xi)收(shou)。在(zai)(zai)(zai)這(zhe)類狀況(kuang)下，開(kai)設協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)與(yu)(yu)規(gui)章(zhang)中(zhong)間不(bu)太可能發(fa)生(sheng)爭執。可是(shi)(shi)，假如公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)與(yu)(yu)開(kai)設協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)發(fa)生(sheng)了(le)矛盾，則(ze)怎樣(yang)可用呢(ni)?(一(yi)(yi))如開(kai)設協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)與(yu)(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)發(fa)生(sheng)爭執時，應以(yi)(yi)(yi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)為(wei)(wei)標(biao)(biao)(biao)準(zhun)　　如同上述(shu)情況(kuang)，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)的(de)(de)效(xiao)力(li)限期，一(yi)(yi)般止乎(hu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)創立。換(huan)句話(hua)說，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)一(yi)(yi)旦(dan)創立，則(ze)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)的(de)(de)效(xiao)力(li)就停止了(le)，相關(guan)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)申請注冊(ce)(ce)與(yu)(yu)運營管理的(de)(de)有關(guan)事宜，均應由公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)給(gei)(gei)予標(biao)(biao)(biao)準(zhun)。在(zai)(zai)(zai)現實生(sheng)活中(zhong)，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)大多數是(shi)(shi)在(zai)(zai)(zai)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)以(yi)(yi)(yi)后簽(qian)定(ding)(ding)的(de)(de)。依據財稅文檔的(de)(de)時間效(xiao)力(li)分(fen)辨，也理應以(yi)(yi)(yi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)為(wei)(wei)標(biao)(biao)(biao)準(zhun)。此(ci)(ci)外，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)是(shi)(shi)內(nei)部(bu)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)，除參加(jia)簽(qian)訂的(de)(de)股(gu)東(dong)以(yi)(yi)(yi)外，乃至公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)執行董事等高(gao)級管理者均很有可能不(bu)知道其內(nei)容。而公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)是(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)布文檔，在(zai)(zai)(zai)我國《公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)法》第97條、98條還特(te)殊規(gui)定(ding)(ding)，公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)布股(gu)票發(fa)行或公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)債(zhai)(zhai)卷務必公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)布公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)布公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)。公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)章(zhang)程(cheng)(cheng)的(de)(de)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)開(kai)化，是(shi)(shi)為(wei)(wei)了(le)更好地有利于(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)投資人、債(zhai)(zhai)務人及(ji)其買(mai)賣目標(biao)(biao)(biao)能夠掌握公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)機(ji)構與(yu)(yu)運作，并由此(ci)(ci)作出(chu)分(fen)辨。因(yin)此(ci)(ci) ，對(dui)廣大群(qun)眾來(lai)講，規(gui)章(zhang)的(de)(de)效(xiao)力(li)也務必高(gao)過公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)。在(zai)(zai)(zai)司(si)(si)(si)(si)法部(bu)門(men)實踐活動中(zhong)，被(bei)告方(fang)在(zai)(zai)(zai)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)申請注冊(ce)(ce)以(yi)(yi)(yi)后，再以(yi)(yi)(yi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)為(wei)(wei)根據而明確(que)提出(chu)是(shi)(shi)民(min)事訴訟，規(gui)定(ding)(ding)追責股(gu)東(dong)注資責任、要求確(que)定(ding)(ding)開(kai)設協(xie)(xie)議(yi)(yi)(yi)(yi)(yi)書(shu)(shu)(shu)(shu)(shu)失效(xiao)而散(san)伙(huo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)這(zhe)些，人民(min)法院一(yi)(yi)般也不(bu)給(gei)(gei)予適用。

(二)如公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)(zhang)程(cheng)(cheng)(cheng)中(zhong)(zhong)未(wei)要(yao)(yao)(yao)求(qiu)的(de)(de)(de)(de)事宜，股(gu)東(dong)(dong)在(zai)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)中(zhong)(zhong)給予(yu)承諾(nuo)(nuo)(nuo)(nuo)(nuo)的(de)(de)(de)(de)，該承諾(nuo)(nuo)(nuo)(nuo)(nuo)對簽訂的(de)(de)(de)(de)股(gu)東(dong)(dong)再(zai)次合理(li)　　盡管(guan)，公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)一般只承諾(nuo)(nuo)(nuo)(nuo)(nuo)開設全過程(cheng)(cheng)(cheng)中(zhong)(zhong)的(de)(de)(de)(de)有(you)(you)(you)關(guan)權利與義務，但也(ye)是(shi)有(you)(you)(you)一些公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)時會就公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)續(xu)存乃至將來散伙(huo)的(de)(de)(de)(de)有(you)(you)(you)關(guan)事宜作出承諾(nuo)(nuo)(nuo)(nuo)(nuo)。這種承諾(nuo)(nuo)(nuo)(nuo)(nuo)，假如公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)(zhang)程(cheng)(cheng)(cheng)中(zhong)(zhong)沒有(you)(you)(you)明(ming)(ming)文規(gui)(gui)定(ding)，又不(bu)(bu)違背財稅的(de)(de)(de)(de)強制要(yao)(yao)(yao)求(qiu)的(de)(de)(de)(de)，則能夠再(zai)次合理(li)。但其(qi)財稅效力僅局(ju)限性在(zai)簽訂的(de)(de)(de)(de)股(gu)東(dong)(dong)中(zhong)(zhong)間。可是(shi)，針對《公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法》明(ming)(ming)文規(gui)(gui)定(ding)“公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)(zhang)程(cheng)(cheng)(cheng)另(ling)有(you)(you)(you)要(yao)(yao)(yao)求(qiu)的(de)(de)(de)(de)以外”之條文，股(gu)東(dong)(dong)中(zhong)(zhong)間如需再(zai)行(xing)承諾(nuo)(nuo)(nuo)(nuo)(nuo)的(de)(de)(de)(de)，務必在(zai)規(gui)(gui)章(zhang)(zhang)(zhang)(zhang)中(zhong)(zhong)給予(yu)明(ming)(ming)確，公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)不(bu)(bu)具有(you)(you)(you)清除財稅可用的(de)(de)(de)(de)效力。比如，《公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法》第四十三條：“股(gu)東(dong)(dong)會大會股(gu)東(dong)(dong)依照(zhao)注資占(zhan)比履行(xing)表決權;可是(shi)，公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)(zhang)程(cheng)(cheng)(cheng)另(ling)有(you)(you)(you)要(yao)(yao)(yao)求(qiu)的(de)(de)(de)(de)以外”。如公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)章(zhang)(zhang)(zhang)(zhang)程(cheng)(cheng)(cheng)中(zhong)(zhong)未(wei)做(zuo)特殊規(gui)(gui)定(ding)，則即便 股(gu)東(dong)(dong)在(zai)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注冊(ce)(ce)協(xie)(xie)議(yi)中(zhong)(zhong)承諾(nuo)(nuo)(nuo)(nuo)(nuo)不(bu)(bu)按注資占(zhan)比履行(xing)表決權，也(ye)不(bu)(bu)可以抵抗該財稅要(yao)(yao)(yao)求(qiu)，即股(gu)東(dong)(dong)仍應(ying)按注資占(zhan)比履行(xing)表決權。