1, resolutions of the shareholders' meeting and the board of directors on termination of the enterprise and liquidation, and at the same time, the board of directors directly appoints members of the liquidation committee to establish the liquidation committee;
2. The liquidation committee shall, with the resolutions of the shareholders' meeting, the resolutions of the board of directors and the liquidation application report, apply to the government agencies and units that originally approved the establishment of the enterprise. After the competent government authorities approve the application, they will issue an approval document, and the date of approval is the date of liquidation;
3. The liquidation committee entrusts an accounting firm to audit the accounting statements as of the liquidation start date and issue a standardized audit report;
4. At least three liquidation announcements shall be published in provincial newspapers within 60 days from the date of establishment of the liquidation committee. The first liquidation announcement shall be published within 10 days from the establishment date of the liquidation committee. Enterprise creditors shall declare their claims to the liquidation committee within 90 days from the date of the first announcement;
5. During the liquidation period, the liquidation committee shall dispose of the assets of the enterprise and handle the creditor's rights and debts of the enterprise, and conduct liquidation accounting according to the requirements of liquidation accounting;
6. During the liquidation period, the liquidation committee shall declare the national and local taxes on schedule;
7. The liquidation committee shall prepare the liquidation balance sheet, liquidation profit and loss statement, property distribution statement, debt settlement statement and explanation of liquidation matters on the liquidation end date, and then entrust an accounting firm to audit the accounting statements on the liquidation end date and issue a standardized audit report;
8. Go through the tax cancellation procedures. The liquidation committee shall apply for tax cancellation of national tax and local tax with the above statements, audit reports and cancellation application forms. The tax authorities will decide whether to inspect the accounting information of the enterprise on the spot according to the actual situation of the enterprise. After the enterprise pays the tax payable, it obtains the tax payment certificate and the cancellation certificate of tax registration certificate issued by the tax authorities;
9, for financial and statistical registration certificate cancellation procedures;
10, go through the customs cancellation procedures. The liquidation committee shall cancel the customs registration certificate after paying the corresponding customs duties;
1 1, cancel the bank deposit account, and remit the remaining funds to overseas investors, and then go through the cancellation procedures of the foreign exchange registration certificate;
12, hand in the business license and official seal of the enterprise, and go through the formalities of industrial and commercial cancellation;
13. The Approval Certificate shall be returned to the government agency established by the original approved enterprise.
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