1, passed by the board of directors?

2. Investor (shareholder) approval?

3. Approved by the commercial department?

4. Establish a liquidation group, liquidate assets, issue an announcement and issue a liquidation report?

5. Cancel the tax (national tax, local tax) registration certificate?

6. Customs, finance and statistics departments cancel the examination and approval?

7. Cancellation of foreign exchange registration certificate (remittance of foreign currency and RMB after purchase of foreign exchange, cancellation of foreign currency and RMB account)?

8. Cancellation of business (business license)?

9. Cancellation of organization code certificate?

10, cancel the labor registration certificate?

2. Cancellation and liquidation of foreign-invested enterprises. ?

(a) the liquidation period?

Is the start date of enterprise liquidation the date when the business term of the enterprise expires, or is it the enterprise examination and approval authority?

The date when the enterprise is approved for dissolution, or the date when the people's court decides or the arbitration institution decides to terminate the enterprise merger?

Same day. The liquidation period of an enterprise starts from the date of liquidation and ends when an application for liquidation is filed with the enterprise examination and approval authority?

The report date shall not exceed 180 days. If it is necessary to extend the liquidation period due to special circumstances, the liquidation period shall be extended.

The liquidation committee shall apply to the original examination and approval authority of the enterprise within 5 days before the expiration of the liquidation period. Extension?

The term shall not exceed 90 days. ?

(2) liquidation committee?

Within five days from the date of liquidation, the board of directors of the enterprise shall organize the establishment of at least three members?

Members of a successful liquidation committee are generally elected from the directors and can be employed in China?

Accountants and lawyers. The main functions and powers of the liquidation committee are:

1. Clean up enterprise property, prepare balance sheet and property list, and formulate liquidation plan?

; ?

2. Announce the unknown creditors and notify the known creditors in writing; ?

3. Deal with the outstanding debts of enterprises related to liquidation; ?

4. Put forward the basis for property evaluation and calculation; ?

5. Pay the taxes owed; ?

6. Recover the unpaid amount from the shareholders; ?

7. Clean up creditor's rights and debts; ?

8. Dispose of the remaining property of the enterprise after paying off debts. ?

9. Respond and prosecute on behalf of enterprises. ?

(3) Liquidation notice and announcement?

The enterprise shall notify the enterprise examination and approval authority and the enterprise in writing within 7 days from the date of liquidation?

Competent departments, customs, foreign exchange administrations, industrial and commercial registration authorities, tax authorities, enterprises' bank accounts and other relevant units, as well as enterprises with state-owned assets, must also notify the state-owned assets management department?

. In addition; Within 10 days after the establishment of the liquidation committee, notify the known creditors in writing to apply for compensation?

The creditor's rights shall be announced at least twice in national newspapers within 60 days from the date of establishment.

Announcements published in local provincial or municipal newspapers. The first announcement shall be issued by the liquidation committee.

Published within 10 days from the date of establishment. ?

(4) Distribution of liquidation property?

Enterprises and Chinese and foreign investors shall distribute the liquidation property according to law and shall not dispose of it at will. According to?

According to relevant laws, liquidation expenses (including management, sale and distribution) should be paid in priority in property liquidation.

Share the expenses required for property liquidation and expenses such as announcement, litigation and arbitration. ) after that?

Payment shall be made in the following order. ?

1. Employee salary and labor insurance premium; ?

2. National tax revenue. ?

3. Other debts. ?

The remaining property of an enterprise after paying liquidation expenses and paying off all debts shall be determined according to the proportion of investors' capital contribution?

Actual distribution ratio; Unless otherwise provided by laws, regulations, contracts and articles of association. ?

In addition, it should be noted that creditor's rights secured by property (such as mortgage, pledge, etc.). ), debt?

The owner has the priority to be compensated for the mortgaged property. Also, if corporate wealth is found in the liquidation process?

If the production is insufficient to pay off the debts, the liquidation group shall apply to the court to declare the enterprise bankrupt and rely on it.

If it is declared bankrupt according to law, it shall be handled in accordance with the laws and regulations of bankruptcy liquidation. ?

(5) The liquidation is over?

The liquidation committee will prepare a liquidation report and submit it to the board of directors after completing the above-mentioned property liquidation?

After confirmation, report to the enterprise examination and approval authority for the record. 10 from the date when the liquidation report is submitted to the enterprise examination and approval authority?

Within days, the liquidation committee shall cancel the registration with the tax authorities and the customs respectively, and cancel the registration at these places.

Within 65,438+00 days after completing the formalities, the enterprise shall cancel its registration with the industrial and commercial registration authority and hand over its business?

License. At the same time, enterprises must make an announcement in national newspapers or local provincial or municipal newspapers?

Termination. ?

Three. Materials to be submitted for cancellation of industrial and commercial registration?

1. application report (2 copies)?

2. Application for cancellation of foreign-invested enterprises (branches and offices) provided by the Administration for Industry and Commerce (2 originals)?

3. Resolution of the board of directors on canceling the enterprise (2 originals, 1 copy)?

4. Original and copy of approval certificate 2 (original)?

5. Proof materials of three announcements made by the enterprise in municipal newspapers and periodicals (2 originals, 1 copy)?

6. Tax payment certificate issued by the tax authorities (1 original, 1 copy)?

7. Tax payment certificate issued by the customs (1 original, 1 copy)?

8. Liquidation procedures and principles confirmed by candidates of the board of directors and the liquidation committee (2 originals, 1 copy)?

9. The report on the liquidation of creditor's rights and debts confirmed by the board of directors or the document that the liquidation organization is responsible for liquidation of creditor's rights and debts (1 original, 1 copy)?

10. Original and photocopy of the Business License of Enterprise as a Legal Person (1 original, 1 photocopy)?

1 1. Enterprise information card (LC card) of the Administration for Industry and Commerce?

12, official seal of the enterprise?

13, Agency (Handling) Enterprise Registration Information Form?

14. Other materials required by the Administration for Industry and Commerce.