According to the Guiding Opinions on Economic Trial of the Supreme People's Court Economic Court and Reference Opinions of the Supreme People's Court Economic Court, combined with judicial trial practice and related company laws, the legal effect of revoking business license is discussed as follows:
(1) The litigant.
After the business license of an enterprise as a legal person is revoked, it can still engage in activities within the scope of liquidation in its own name or in the name of the liquidation group (the liquidation group has been established), including prosecution and responding to the lawsuit. , with the qualification of civil litigation subject in procedure. In addition, if an enterprise legal person whose business license has been revoked organizes liquidation on its own, the creditor may file a lawsuit for the defendant by the enterprise liquidation group; If the superior competent department or start-up unit is responsible for liquidation, the creditor may sue the enterprise legal person whose business license has been revoked and its superior competent department or start-up unit; An enterprise as a legal person whose business license has been revoked may organize but not organize liquidation, or if the members of the enterprise as a legal person are unable to notify them to participate in the litigation because of their missing, the creditor (plaintiff) may file a lawsuit for the defendant alone with the legal person or its superior competent department or start-up unit.
(2) Civil liability.
1. After the business license of an enterprise as a legal person is revoked, the unit still bears civil liability with its own property before the liquidation procedure is terminated and cancelled by the industrial and commercial department; An enterprise legal person whose business license has been revoked raises registered capital by itself, and is affiliated with the superior competent department or the start-up unit (the superior competent department or the start-up unit has not actually invested its own funds). As long as its own funds are consistent with the registered capital, and the registered capital raised meets the legal provisions and other conditions for the establishment of an enterprise legal person, it is deemed to have legal personality and bear civil liability independently with its property.
2. If the competent department at a higher level or the start-up unit participates in the litigation, and there is no situation of insufficient capital contribution or illegal transfer of assets to avoid debts, the competent department at a higher level or the start-up unit shall participate in the litigation as the liquidator of the enterprise and bear the liquidation responsibility; If there are illegal circumstances such as insufficient investment or illegal transfer of assets to avoid debts, the superior department in charge of starting the enterprise shall be responsible for the behavior of insufficient investment or withdrawing funds after the establishment of the enterprise. The methods of liability include full repayment of registered capital, compensation within the difference between self-owned capital and registered capital, and joint liability for the losses of bona fide creditors.
(3) Liquidation responsibility.
1. Clearing entity. According to the company law and other regulations, after the termination of state-owned enterprises, the liquidation subject is its superior competent department; After the termination of the collective enterprise, the liquidation subject is its start-up unit; After the termination of the joint venture, the liquidation subject is its joint venture investment subject, and the subsidiary liquidation subject is the parent company; After the termination of the limited liability company, the liquidation subject is all its shareholders; After the termination of a joint stock limited company, the liquidation subject is the shareholders or the board of directors elected by their shareholders' meeting; After the termination of a sole proprietorship enterprise, the liquidation subject is the sole investor.
2. Liquidation responsibility. That is, after the termination of the enterprise, the liquidation subject shall, in accordance with the provisions of the Company Law, the General Principles of the Civil Law and the Enterprise Law, clear up the legal liabilities of the creditor's rights and debts of the enterprise within a limited period of time. If the liquidation subject fails to perform the liquidation obligation for a long time after the business license of the enterprise is revoked, or fails to perform the liquidation responsibility within the time limit determined by the people's court, which objectively causes the loss or depreciation of the enterprise property, or privately divides the enterprise property, so that the creditor's rights of a bona fide third party cannot be fully realized, the liquidation subject shall bear civil liability for compensation to the bona fide third party.
3. Liquidation procedures. The Regulations on the Administration of Registration of Enterprise as a Legal Person stipulates that "if the business license of an enterprise as a legal person is revoked, the registration authority shall collect its official seal and notify its bank to cancel the registration, and its creditor's rights and debts shall be cleared by the competent authority or liquidation organization". According to the Company Law, the revocation of the Business License of Enterprise as a Legal Person belongs to the category of legal dissolution, and it should be dissolved, and a liquidation group should be established within 15 days for liquidation. If it is not established within the time limit, the creditor may apply to the people's court to appoint relevant personnel to form a liquidation group for liquidation. After the liquidation, the liquidation group shall prepare a liquidation report, submit it to the relevant competent authorities for confirmation, and submit it to the industrial and commercial registration authority for cancellation of registration, and announce the termination of the company.