Current location - Loan Platform Complete Network - Foreign exchange account opening - What is the relationship between cancellation and liquidation procedures of foreign-funded enterprises?
What is the relationship between cancellation and liquidation procedures of foreign-funded enterprises?
1. The procedures for cancellation of foreign-funded enterprises are as follows: 1, resolution passed by the board of directors, approval by investors (shareholders), approval by the commercial department, establishment of liquidation group, liquidation of assets, announcement, issuance of liquidation report, cancellation of tax (national tax and local tax) registration certificate, cancellation of approval by customs, finance and statistics departments, and cancellation of foreign exchange registration certificate (foreign currency and local tax) 8. Cancellation of business (business license) 9. Cancellation of organization code certificate 10. Cancel the labor registration certificate. Cancellation and liquidation of foreign-invested enterprises. (1) Liquidation period: the date of commencement of enterprise liquidation is the date when the business period of the enterprise expires, or when the enterprise is approved by the enterprise examination and approval authority, or when the people's court decides or the arbitration institution decides to terminate the enterprise contract. The liquidation period of an enterprise shall not exceed 180 days from the date of liquidation to the date when the liquidation report is submitted to the enterprise examination and approval authority. If it is necessary to extend the liquidation period due to special circumstances, the liquidation committee shall apply to the original examination and approval authority of the enterprise within 05 days before the expiration of the liquidation period. The extension period shall not exceed 90 days. (II) Liquidation Committee Within 65,438+05 days from the date of liquidation, the board of directors of the enterprise shall organize the establishment of a liquidation committee composed of at least three members, whose members are generally selected from the directors, and may employ accountants and lawyers registered in China. 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; 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. (III) Notice and Announcement of Liquidation An enterprise shall, within 7 days from the date of liquidation, notify the enterprise examination and approval authority, the competent department of the enterprise, the customs, the foreign exchange administration authority, the industrial and commercial registration authority, the tax authority, the enterprise bank and other relevant units in writing. If an enterprise has state-owned assets, it shall also notify the state-owned assets management department. The liquidation group shall, within 65,438+00 days from the date of its establishment, notify known creditors in writing to declare their claims, and publish at least two announcements in national newspapers and local provincial or municipal newspapers within 60 days from the date of its establishment. The first announcement shall be published within 10 days from the establishment of the liquidation Committee. (4) Liquidation property distribution enterprises and Chinese and foreign investors shall distribute liquidation property according to law and shall not dispose of it arbitrarily. According to relevant laws and regulations, liquidation expenses (including expenses for managing, selling and distributing liquidation property, as well as expenses for announcement, litigation and arbitration) shall be paid first. ) 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 the enterprise after paying the liquidation expenses and paying off all debts shall be distributed according to the actual proportion of investors; Unless otherwise provided by laws, regulations, contracts and articles of association. In addition, it should be noted that for creditor's rights secured by property (such as mortgage and pledge, etc.). ), the creditor has the priority to be compensated for the collateral. Similarly, if it is found that the assets of the enterprise are insufficient to pay off the debts during the liquidation process, the liquidation committee shall apply to the court to declare the enterprise bankrupt. If it is declared bankrupt according to law, it shall be handled in accordance with the laws and regulations of bankruptcy liquidation. (5) After liquidating the above-mentioned property, the liquidation committee shall prepare a liquidation report, which shall be submitted to the enterprise examination and approval authority for the record after being confirmed by the board of directors. Within 10 days from the date when the liquidation report is submitted to the enterprise examination and approval authority, the liquidation committee shall cancel the registration with the tax authorities and the customs respectively, and cancel the registration with the industrial and commercial registration authority and hand in the business license within 10 days after the above procedures are completed. At the same time, the termination of an enterprise shall be announced in national newspapers and local provincial or municipal newspapers. Three. Materials submitted for cancellation of industrial and commercial registration 1, application report (2 copies) 2. Application for deregistration 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 cancellation of the enterprise (2 originals, 1 copy) 4. Original and photocopy of approval certificate 2 (original) 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. Confirmed by the board of directors. 1 serving) 9. The report on the liquidation of creditor's rights and debts confirmed by the board of directors or the documents (1 original and 1 copy) 10 and the original and copy of the Business License of Enterprise as a Legal Person (1 original and 1 copy) 65438. Enterprise information card (LC card) 12 of the industrial and commercial bureau, official seal of the enterprise 13, agency (handling) enterprise registration information form 14 and other materials required by the industrial and commercial bureau.