Current location - Loan Platform Complete Network - Local tax - A case in which a self-employed business license is not canceled and the actual operator borrows money and the nominal operator bears joint liability
A case in which a self-employed business license is not canceled and the actual operator borrows money and the nominal operator bears joint liability

Now individual industrial and commercial households are scattered all over the streets, prospering the market and activating the urban and rural economy. In daily life, it is often encountered that after the transfer of an individual industrial and commercial household, the original operator fails to cancel the registration, and the successor does not apply for registration again and still uses the original business license. Can an individual industrial and commercial household change its operator? If an individual industrial and commercial household withdraws from business and fails to complete the cancellation procedures in time, what will be the consequences? Let us listen to the judge of the Gaoming Court answer your questions. Brief introduction to the case: Lv runs an acrylic plate factory. The factory was registered in August 2011, and its business license was registered as an individual industrial and commercial household. At the beginning of 2013, Lu withdrew from the operation of the acrylic sheet factory and transferred the factory to Zhang. Lu and Zhang did not go through the change procedures, and the industrial and commercial registration of the factory did not change, and it still showed that the operator was Lu. Since 2014, Xiong has supplied coal to the acrylic plate factory. At the end of 2016, Xiong reconciled with the acrylic sheet factory. Both parties confirmed that the acrylic sheet factory still owed Xiong a payment of ***930,000 yuan. In December 2016, the acrylic sheet factory went through the deregistration procedures due to poor management. In May 2017, Zhang issued an IOU to Xiong, which recorded that Zhang still owed Xiong a payment of 760,000 yuan. From June 2017 to August of the same year, Zhang paid 110,000 yuan to Xiong through his bank account. In January 2018, Xiong filed a lawsuit with the Gaoming Court, requiring Lu and Zhang to pay him the outstanding payment of 650,000 yuan.

How did the court rule?

Judge "The Gaoming Court held that this case was a sales contract dispute. The "Coal Payment Reconciliation Details" submitted by Xiong, the delivery A single piece of evidence is sufficient to prove that it has a sales relationship with the acrylic board factory. The transaction is the true expression of intention of both parties and does not violate the mandatory provisions of the law. The transaction is valid. Paragraph 1 of Article 56 stipulates: “The debts of individual industrial and commercial households shall be borne by personal property if they are run by individuals; if they are run by families, they shall be borne by family property; if they are indistinguishable, they shall be borne by family property. "In this case, the buying and selling behavior involved occurred before the acrylic board factory was deregistered. As the registered operator of the individual industrial and commercial household, Lu has the effect of public announcement to the outside world, and he should bear corresponding responsibilities to the outside world. The actual operator of the individual industrial and commercial household is This does not affect Lv's external liability, and Lv cannot fight against the bona fide third party, the plaintiff in this case, Xiong. Xiong's request for Lv's payment of the outstanding payment is legitimate, and the court supports it. As for whether Zhang needs to pay Xiong. Regarding the issue of repaying the payment, evidence such as IOUs and bank transfer vouchers can form a complete chain of evidence to prove that Zhang is the actual operator of the acrylic plate factory, and he should bear the full responsibility for the repayment of the above-mentioned payment. Ultimately, The court ruled that Lv and Zhang *** should both pay 650,000 yuan to Xiong." After the verdict, Lv appealed, and the Foshan Intermediate People's Court dismissed the appeal and upheld the original verdict.

What is an individual industrial and commercial household?

Judge “An individual industrial and commercial household refers to a natural person or family that has been approved and registered in accordance with the law and engages in industrial and commercial activities. I believe everyone is familiar with individual industrial and commercial households. As we all know, individual industrial and commercial households cover a wide range of fields. The wholesale stores, retail stores, restaurants, and training institutions we usually see are mostly individual industrial and commercial households, which cover wholesale and retail, catering, culture and entertainment, and education and training. , transportation and other fields, they are important market entities for a prosperous market economy."

What is the difference between individual industrial and commercial households and limited liability companies?

Judge "Individual industrial and commercial households do not have legal person qualifications. , cannot bear civil liability independently. The debts of an individual industrial and commercial household shall be borne by personal property; if it is a family business, it shall be borne by family property; if it is indistinguishable, the debts of a limited liability company shall be borne by its shareholders. Only limited liability is limited to capital contribution. This is the biggest difference between a limited liability company and an individual business owner. ”

Can an individual business owner directly change the operator? What procedures need to be completed to change the operator?

Judge "An individual industrial and commercial household is a commercial entity composed of a natural person or a family unit, and the operator bears unlimited liability. The qualifications of an individual industrial and commercial household are inseparable from the operator and are non-transferable. According to Paragraph 2 of Article 10 of the "Regulations on Individual Industrial and Commercial Households" stipulates that if an individual industrial and commercial household changes its operator, the new operator shall re-apply for registration among family members after deregistration. If the operator is changed, an application for change registration must be made to the registration authority. It can be seen that individual industrial and commercial households operated by a family can change operators among family members, and individual industrial and commercial households operated by natural persons implement the "one abolition, one establishment" system, that is, The original operator first deregisters the individual industrial and commercial household, and then the new operator re-registers it.” In this case, after Lv transferred the acrylic sheet factory he operated to Zhang, he failed to cancel the individual industrial and commercial household in a timely manner. procedures, resulting in the need to bear the responsibility for the repayment of debts incurred by individual industrial and commercial households. Compared with company cancellation, the cancellation procedures for individual industrial and commercial households are relatively simple. For this reason, when a self-employed business owner quits business and transfers his business qualifications to others, he should go to the industrial and commercial registration department to cancel the original self-employed business in a timely manner to avoid unnecessary legal disputes.