(1) About the cancellation of the representative office:

According to Article 16 of the Interim Provisions of People's Republic of China (PRC) and the State Council on the Administration of Resident Representative Offices of Foreign Enterprises, if the resident period of a representative office is not extended upon expiration, or the business activities are terminated in advance, it shall cancel the registration with the original registration authority and hand in the registration certificate after clearing up the debts, taxes and other related matters.

The main process of cancellation of representative office is as follows:

1. Apply to the competent tax authorities for cancellation of tax registration, pay the tax payable and overdue fine, and obtain the tax payment certificate issued by the competent tax authorities. When applying for cancellation of tax registration, it is generally necessary to submit an audit report or liquidation report issued by an intermediary agency such as an accounting firm to the representative office.

2. Apply to the competent customs for cancellation of customs registration (if it has been handled before), pay off the payable customs duties and other taxes (if any), and obtain the tax payment certificate issued by the competent customs.

3. Apply to the competent foreign exchange administration for cancellation of foreign exchange registration.

4. Cancel the foreign currency and RMB accounts opened in the bank.

5. Apply to the competent industrial and commercial registration authority for cancellation of the registration certificate of the resident representative office of foreign (regional) enterprises.

6. Apply to the competent department of technical supervision for cancellation of the organization code certificate of the representative office.

7. Apply to the competent statistical registration authority for cancellation of the statistical registration certificate of the representative office.

8. Apply to the competent public security bureau for cancellation of the seal of the representative office.

The Interim Provisions of People's Republic of China (PRC) and the State Council on the Administration of Permanent Representative Offices of Foreign Enterprises stipulates that foreign enterprises that set up representative offices shall continue to bear the responsibilities for the unfinished matters after the revocation of the representative offices.

(2) About branch registration:

I. Names of branches of foreign-invested enterprises

According to the Regulations on the Administration of Enterprise Name Registration, the name of a branch of a foreign-invested enterprise should be preceded by the words "branch", "branch" and "branch" and indicate the name or place name of the industry and local administrative division to which the branch belongs, but if its industry is consistent with its affiliated enterprises, it can be omitted; Such as XX Sensor (Shanghai) Co., Ltd. Suzhou Branch.

Generally, the name of a branch does not need to be pre-approved, but the establishment of a branch involves pre-approval, which may be required.

Second, the branch's business scope

The Regulations of the People's Republic of China on the Administration of Company Registration stipulates that the business scope of a branch company shall not exceed the business scope of the company.

Three, the establishment of filing (approval), registration procedures

According to the Notice of the Ministry of Commerce on Further Improving the Examination and Approval of Foreign Investment (Shangzihan [2009] No.7), the establishment of domestic branches of foreign-invested enterprises (except those that explicitly require examination and approval) is changed to filing management, and the enterprises directly go through the filing procedures with the local competent commercial authorities at the place of registration.

According to the "Implementation Opinions on Several Issues Concerning the Application of Laws in the Examination and Registration of Foreign-invested Companies" issued by the State Administration for Industry and Commerce, the Ministry of Commerce, the General Administration of Customs and the State Administration of Foreign Exchange on April 27th, 2006, when a foreign-invested company establishes or cancels a branch, it does not need the approval of the original company registration authority, but directly applies for registration with the foreign-invested company registration authority where the branch is located.

Fourth, the legal status of the branch.

Article 14 of the Company Law of People's Republic of China (PRC) stipulates that a branch company does not have the qualification of a legal person, and its civil liability shall be borne by the company.

According to the provisions of Article 49 of the Civil Procedure Law of People's Republic of China (PRC) and Article 40 of the Opinions of the Supreme People's Court on Several Issues Concerning the Application of the Civil Procedure Law of People's Republic of China (PRC), branches established by foreign-invested enterprises with legal personality and business licenses according to law can be used as litigants, that is, plaintiffs, defendants or third parties in civil litigation.

Although the Company Law of People's Republic of China (PRC) stipulates that the civil liability of the branch company shall be borne by the company, the court will generally recognize the ability of the branch company to bear civil liability in the process of litigation, that is, the branch company shall bear civil liability with its own property. If the property of the branch company is insufficient to pay off the debts, it shall be borne by the head office according to law.

Verb (abbreviation of verb) accounting

Tax registration of branches is divided into independent accounting and non-independent accounting. Independent accounting branches can open a bank in basic account, collect invoices and pay taxes separately; Non-independent accounting branches cannot open a bank basic account separately, nor can they collect invoices separately, and the company will pay taxes uniformly.

Eligible branches can apply for VAT general taxpayer qualification.

The above contents are two articles on my personal website. I can't help it Baidu knows not to post the URL in the reply.