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【速搜问答】公司注销是什么

问答 admin 3年前 (2020-07-24) 642次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

公司注销是指当一个公司宣告破产,被其它公司收购、规定的营业期限届满不续、或公司内部解散等情形时,公司需要到登记机关申请注销,终止公司法人资格的过程。

Company cancellation refers to the process that a company needs to apply to the registration authority for cancellation and terminate its legal person status when a company declares bankruptcy, is purchased by other companies, fails to renew the prescribed business term, or dissolves within the company.

公司注销是指当一个公司宣告破产,被其它公司收购、规定的营业期限届满不续、或公司内部解散等情形时,公司需要到登记机关申请注销,终止公司法人资格的过程。

Company cancellation refers to the process that a company needs to apply to the registration authority for cancellation and terminate its legal person status when a company declares bankruptcy, is purchased by other companies, fails to renew the prescribed business term, or dissolves within the company.

注销原因

Reasons for cancellation

公司注销有内部和外部两方面的原因,内部原因例如公司经营不善,市场不好等。外部原因例如被吊销、撤销等,具体如下:

There are internal and external reasons for the company’s cancellation, such as the company’s poor management and poor market. External reasons, such as revocation and revocation, are as follows:

股东或股东会作出公司解散决议;

The shareholders or the shareholders’ meeting make a resolution on the dissolution of the company;

公司依法宣告破产;

The company is declared bankrupt according to law;

公司章程规定营业期限届满且不续;

The company’s articles of association stipulate that the business term shall expire and shall not be renewed;

公司章程或法律规定的解散事由出现;

The reasons for dissolution as stipulated in the articles of association or by law occur;

公司因合并、分立解散;

The company is dissolved due to merger or division;

公司被依法强制解散;

The company is forcibly dissolved according to law;

公司吊销或撤销后转注销。

The company is cancelled after revocation or revocation.

注销步骤

Logout steps

清算

Liquidation

公司到登记机关办理公司注销程序之前一定要依法进行公司清算,包括终止生产经营销售活动、了结公司事务、了结民事诉讼、清理债权和债务和分配剩余财产等。

Before the company goes to the registration authority to handle the cancellation procedure, it must carry out the company liquidation according to law, including the termination of production, operation and sales activities, the settlement of company affairs, the settlement of civil litigation, the liquidation of creditor’s rights and debts, and the distribution of surplus property.

公司不论是何性质的清算,均应依下列步骤展开:

The liquidation of the company, regardless of its nature, shall be carried out in accordance with the following steps:

1、成立清算组。

1. Set up a liquidation group.

2、展开清算工作。

2. Carry out liquidation work.

清算组自成立之日起接管公司,开展以下业务: 接管公司财产、了结公司未了业务、收取债权、清理债务、分配剩馀财产、注销公司法人资格并吊销营业执照。

The liquidation group shall take over the company from the date of its establishment and carry out the following business: taking over the company’s property, closing up the company’s outstanding business, collecting creditor’s rights, clearing up debts, distributing the remaining property, canceling the company’s legal personality and revoking its business license.

3、通知债权人申报债权。

3. Notify creditors to declare their claims.

4、提出清算方案。

4. Put forward the liquidation plan.

清算组在清理公司财产、编制资产负债表和财产清单后,拟定提出清算方案,报股东会讨论通过或者主管机关确认。 清算方案的主要内容有:清算费用、应支付的职工工资和劳动保险费、应缴纳的税款、清偿公司债务、分配剩馀财产、终结清算工作。

After clearing up the company’s property and preparing the balance sheet and property list, the liquidation group shall formulate and propose a liquidation plan, which shall be submitted to the shareholders’ meeting for discussion and approval or the competent authority for confirmation. The main contents of the liquidation plan include: liquidation expenses, wages and labor insurance premiums to be paid, taxes to be paid, paying off the debts of the company, distributing the remaining property, and ending the liquidation work.

在清算进行完以后,才能进行注销。

Only after the liquidation is completed can the cancellation be carried out.

注销材料

Cancellation materials

申请注销前公司应开展公司清算,公司清算完成后便可进入公司注销申请程序,清算后、注销前公司需要出具和准备如下报告:

Before the application for cancellation, the company shall carry out the company liquidation. After the liquidation of the company is completed, the company can enter the company cancellation application procedure. After the liquidation and before the cancellation, the company needs to issue and prepare the following reports:

1、公司清算组负责人或公司法定代表人签署的《公司注销登记申请书》;

1. Application for deregistration of the company signed by the person in charge of the liquidation group or the legal representative of the company;

2、清算组成员《备案确认申请书》;

2. Application for filing and confirmation of liquidation group members;

3、法院破产裁定、行政机关责令关闭的文件或公司依照《公司法》作出的决议;

3. The bankruptcy ruling of the court, the document ordered to close down by the administrative organ or the resolution made by the company in accordance with the company law;

有限责任公司提交股东会决议,股份有限公司提交股东大会决议。有限责任公司由代表三分之二以上表决权的股东签署,股东为自然人的由本人签字,自然人以外的股东加盖公章;股份有限公司由代表三分之二以上表决权的发起人加盖公章或者股东大会会议主持人及出席会议的董事签字确认。

A limited liability company shall submit a resolution to the shareholders’ meeting, and a joint stock limited company shall submit a resolution to the general meeting of shareholders. For a limited liability company, it shall be signed by the shareholders representing more than two thirds of the voting rights; if the shareholder is a natural person, it shall be signed in person, and the shareholder other than the natural person shall affix the official seal; for a joint stock limited company, the sponsor representing more than two-thirds of the voting rights shall affix the official seal or the holder of the general meeting of shareholders and the directors attending the meeting shall sign for confirmation.

国有独资有限责任公司提交出资人或出资人授权部门的文件。

Documents submitted by a wholly state-owned limited liability company to the investor or its authorized department.

因违反《公司登记管理条例》有关规定被公司登记机关依法撤销公司设立登记的,提交公司登记机关撤销公司设立登记的决定。

If the company’s establishment registration is revoked by the company registration authority due to violation of the relevant provisions of the regulations on the administration of company registration, the decision of the company registration authority to cancel the company establishment registration shall be submitted.

4、股东会或者有关机关确认的清算报告;’

4. The liquidation report confirmed by the shareholders’ meeting or relevant authorities

5、刊登注销公告的报纸报样;

5. Sample newspaper for publishing cancellation notice;

6、法律、行政法规规定应当提交的其他文件;

6. Other documents required by laws and administrative regulations to be submitted;

国有独资公司还应当提交国有资产监督管理机构的决定,其中,国务院确定的重要的国有独资公司,还应当提交本级人民政府的批准文件。

A wholly state-owned company shall also submit the decision of the state-owned assets supervision and administration institution, among which, the approval documents of the people’s government at the corresponding level shall also be submitted to the important wholly state-owned company determined by the State Council.

法人资格

Legal personality

清算动作进行前公司仍具有法人资格,其权利义务能力和行为能力都没有发生变化;

Before the liquidation, the company still has the legal personality, and its rights and obligations capacity and behavior capacity have not changed;

开始清算动作后,公司便进入特殊阶段,其权利义务能力和行为能力均减小,受到相应限制。不过清算期间,公司仍具有法人资格,可以参加民事诉讼。

After the start of liquidation, the company will enter a special stage, and its rights and obligations capacity and behavior ability are reduced, and are subject to corresponding restrictions. However, during the liquidation period, the company still has the legal personality and can participate in civil proceedings.

清算完成后,公司法人资格能力进一步缩小。只剩下些许义务,比如偿还债务。

After the liquidation, the company’s legal capacity will be further reduced. There are only a few obligations left, such as paying off debts.

清算之后,公司正式进入注销程序,一般来说,注销的整个过程需 6-12 个月时间。注销完成后,公司法人资格彻底消灭。

After liquidation, the company formally enters the cancellation procedure. Generally speaking, the whole process of cancellation takes 6-12 months. After the cancellation, the company’s legal personality will be completely eliminated.

公司注销

Company cancellation

公司被撤销一般是由于公司存在某些法定的不可存在的现象,比如登记机关事后发现公司登记时的资料有问题。撤销是一种对行政许可的法律收回行为,是公司注销的一个原因。

The cancellation of a company is generally due to the existence of some legal non-existent phenomena of the company, such as the registration authority after the discovery of the company registration information problems. Revocation is a kind of legal withdrawal of administrative license, which is one of the reasons for company cancellation.

公司被吊销一般是由于公司违反了相关的规定或没有履行相应义务,比如没有年报。吊销是一种对公司的处罚行为,也是公司注销的一个原因。

The company is usually revoked because the company has violated the relevant regulations or failed to fulfill the corresponding obligations, such as no annual report. Revocation is a kind of punishment to the company, and also a reason for the cancellation of the company.

而公司注销可以是主动行为例如执照期满不续,也可以是被动行为,例如公司被撤销或被吊销之后都应该按照法律规定进行清算并注销。

The cancellation of a company can be an active act, such as the renewal of a license, or a passive act. For example, after the company is revoked or revoked, it should be liquidated and cancelled according to the law.

一窗通上线

One window access online

2019 年 1 月 3 日,上海注销企业“一窗通”网上平台正式上线,企业注销“网上下单”,通过平台办理,全面掌控全流程,实现对市场主体从注册到经营、退出的全生命周期“闭环式”服务。

On January 3, 2019, the online platform of Shanghai cancellation enterprise “one window access” was officially launched, and the enterprise cancelled the “online order”. Through the platform processing, it fully controlled the whole process, and realized the whole life cycle “closed-loop” service for the market entities from registration to operation and exit.

五证合一后

After the integration of five syndromes

三证合一与五证合一都已全面实施,不过其初衷是使得公司注册过程和公司变更过程变得更加快捷简便,而不适用于公司注销。公司注销与注册和变更的不同之处就在于:

The three certificates in one and five certificates in one have been fully implemented, but their original intention is to make the process of company registration and company change faster and easier, but not applicable to company cancellation. The difference between company cancellation and registration and change lies in the following aspects:

公司注册是公司从无到有的过程,尚不涉及税务、债务、社保等,所以各个相关部门只需要公司的基本数据即可开户,而公司注销时这些部门需要进行相应的核对,例如公司的税务问题,有没有拖欠社保等,所以即使五证合一了,公司还是应该到这些部门机构去注销自己信息。

Company registration is a process from scratch, which does not involve tax, debt, social security, etc., so all relevant departments only need the basic data of the company to open an account. When the company is cancelled, these departments need to make corresponding checks, such as the company’s tax problems, whether it is in arrears with social security, etc., so even if the five certificates are integrated into one, the company should still go to these departments and organizations for registration Sell your own information.

公司变更往往是针对公司的某一属性例如经营范围进行变更,而公司在多个部门的这一属性值是一致的,所以五证合一后只需要他们之间共享数据,而不需要变更者到每一处去进行变更。

The change of a company is often aimed at a certain attribute of the company, such as the scope of business. However, the value of this attribute of the company in multiple departments is consistent. Therefore, after the integration of the five certificates, it is only necessary for them to share data, instead of requiring the changers to go to each place to make changes.

法律依据

Legal basis

根据《中华人民共和国公司法》第一百八十四条、第一百八十五条、第一百八十六条、第一百八十七条、第一百八十八条、第一百八十九条规定:注销公司依法需按照如下步骤组织清算后,方能办理注销登记,终止公司法人资格。

According to the provisions of articles 184, 185, 186, 187, 188 and 189 of the company law of the people’s Republic of China, the cancellation of the company registration and the termination of the company’s legal person status shall be carried out only after the liquidation is organized in accordance with the law.

一、依法成立清算组。公司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。有限责任公司的清算组由股东组成,股份有限公司的清算组由董事或者股东大会确定的人员组成。逾期不成立清算组进行清算的,债权人可以申请人民法院指定有关人员组成清算组进行清算。人民法院应当受理该申请,并及时组织清算组进行清算。

1、 A liquidation group shall be established in accordance with the law. The company shall set up a liquidation group to start liquidation within 15 days from the date of occurrence of the causes for dissolution. The liquidation group of a limited liability company is composed of shareholders, while the liquidation group of a joint stock limited company is composed of directors or personnel determined by the general meeting of shareholders. If a liquidation group is not set up within the time limit for liquidation, the creditor may apply to the people’s court to appoint relevant personnel to form a liquidation group for liquidation. The people’s court shall accept the application and promptly organize a liquidation group to carry out liquidation.

二、公告并通知债权人申报债权,依法对债权进行登记。清算组应当自成立之日起十日内通知债权人,并于六十日内在报纸上公告。债权人应当自接到通知书之日起三十日内,未接到通知书的自公告之日起四十五日内,向清算组申报其债权。债权人申报债权,应当说明债权的有关事项,并提供证明材料。清算组应当对债权进行登记。在申报债权期间,清算组不得对债权人进行清偿。

2、 Announce and notify creditors to declare their claims and register their claims according to law. The liquidation group shall notify the creditors within 10 days from the date of its establishment, and make an announcement in a newspaper within 60 days. Creditors shall declare their claims to the liquidation group within 30 days from the date of receiving the notice, or within 45 days from the date of announcement if the notice is not received. When declaring creditor’s rights, the creditor shall explain the relevant matters of the creditor’s rights and provide evidential materials. The liquidation group shall register the creditor’s rights. During the period of declaring creditor’s rights, the liquidation group shall not pay off the creditors.

三、清算组接管公司,展开清算工作。清算组自成立之日起接管公司,了结公司未了业务、清理公司债权和债务、处理公司清偿债务后的剩余财产、清缴所欠税款以及清算过程中产生的税款、代表公司参与民事诉讼活动。

3、 The liquidation group takes over the company and carries out liquidation work. The liquidation group shall take over the company from the date of its establishment, settle the company’s unsettled business, clear up the company’s creditor’s rights and debts, dispose of the remaining property of the company after paying off the debts, pay the taxes owed and taxes generated in the process of liquidation, and participate in civil litigation activities on behalf of the company.

四、清算组全面清理公司财产、编制资产负债表和财产清单。

4、 The liquidation group shall comprehensively clean up the company’s property and prepare a balance sheet and a list of assets.

五、清算组制定清算方案,并报股东会、股东大会或者人民法院确认。其中:清算组在清理公司财产、编制资产负债表和财产清单后,发现公司财产不足清偿债务的,应当依法向人民法院申请宣告破产。公司经人民法院裁定宣告破产后,清算组应当将清算事务移交给人民法院。

5、 The liquidation group shall formulate a liquidation plan and submit it to the shareholders’ meeting, the general meeting of shareholders or the people’s court for confirmation. Among them: if the liquidation group finds that the company’s property is insufficient to pay off debts after clearing up the company’s property and preparing the balance sheet and property list, it shall apply to the people’s court for declaration of bankruptcy according to law. After the company is declared bankrupt by the people’s court, the liquidation group shall transfer the liquidation affairs to the people’s court.

六、根据股东会、股东大会或者人民法院确认的清算方案分配公司财产。公司财产在分别支付清算费用、职工的工资、社会保险费用和法定补偿金,缴纳所欠税款,清偿公司债务后的剩余财产,有限责任公司按照股东的出资比例分配,股份有限公司按照股东持有的股份比例分配。清算期间,公司存续,但不得开展与清算无关的经营活动。公司财产在未按前款规定清偿前,不得分配给股东。

6、 Distribute the company’s property according to the liquidation plan confirmed by the shareholders’ meeting, the shareholders’ meeting or the people’s court. The remaining property of the company after paying the liquidation expenses, wages of employees, social insurance expenses and legal compensation, paying the taxes owed, and paying off the debts of the company, the remaining property of the company shall be distributed according to the proportion of the capital contribution of the shareholders in a limited liability company, and the shares held by the shareholders in a joint stock limited company. During the liquidation, the company shall survive, but shall not carry out any business activities unrelated to the liquidation. The property of the company shall not be distributed to the shareholders before it is paid off in accordance with the provisions of the preceding paragraph.

七、制作清算报告,报股东会、股东大会或者人民法院确认后,申请注销公司登记,公告公司终止。公司清算结束后,清算组应当制作清算报告,报股东会、股东大会或者人民法院确认,并报送公司登记机关,申请注销公司登记,公告公司终止。

7、 After making a liquidation report and submitting it to the shareholders’ meeting, the shareholders’ meeting or the people’s court for confirmation, it shall apply for cancellation of the company’s registration and announce the termination of the company. After the liquidation of the company is completed, the liquidation group shall prepare a liquidation report, which shall be submitted to the shareholders’ meeting, the general meeting of shareholders or the people’s court for confirmation, and shall be submitted to the company registration authority to apply for cancellation of the company’s registration and announce the termination of the company.


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