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杨律师：
名为有限责任公司实为合伙企业，在公司未通过年检被注销后股东是否负无限连带责任？
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股东是承担有限责任还是无限责任，关键看该实体究竟是公司还是合伙。如果工商登记是公司，则适用公司法，股东以出资额为限承担责任，但如果存在虚假出资或抽逃出资等情况，依然应当承担责任。在英美法中有一种公司法理论，叫做“揭开公司的面纱”，简单地说就是如果名为公司，实为个人独资或者合伙，应当“揭开面纱”适用个人独资或者合伙的法律规定。这一理论比较适用你说的情况，近来在我国的司法实践中也越来越多地运用这种理论，当然具体适用时还是相当严格的。
如果工商登记是合伙，则适用合伙企业法，承担无限连带责任。
杨春宝 律师
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