《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（四）》（以下简称“《司法解释（四）》”）于2017年8月28日发布，并于9月1日正式生效。该司法解释历时五年，可以说是千呼万唤始出来。 《司法解释（四）》共27条，其中7个条文涉及“股权优先购买权”。《司法解释（四）》出台之前，《公司法》仅有两个条文对优先购买权进行了规定，较为概括与简单，实践中有关股东优先购买权的行使通知、行使方式、行使期限、损害救济等并没有具体规定。《司法解释（四）》对这些问题进行了细化与澄清，提高了司法实践的可操作性。 基于此，本文就《公司法》与《司法解释（四）》中涉及优先购买权的9个条文以可视化方式进行梳理和呈现，以期更加明晰和直观。
Quick Look at Preemptive Right in Judicial Interpretations of Company Law (IV) Provisions of the Supreme People's Court on Several Issues Concerning the Application of the Company Law of the People's Republic of China (IV) (known as the “Judicial Interpretations IV”) was issued on August 28, 2017, effective from September 1, 2017. The long-expected Judicial Interpretations IV introduces 7 articles, among other things, to elaborate on the preemptive right, as the existing Company Law of the People’s Republic of China outlines the preemptive right only in two articles, leaving a series of issues regarding the notification given to shareholders for exercising their preemptive right, the manners and the time limit to exercise preemptive right and damage compensation unexplained. However, the Judicial Interpretations IV provides clarity on these issues to eliminate confusion in judicial practices. The following chart is designed to give you a quick and clear look at the gist of the preemptive right stipulated in the Judicial Interpretations IV and the existing Company Law.
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