1. The liquidation group shall issue a liquidation report on the cancellation of the company. The company shall set up a liquidation group within 15 days from the date of the dissolution, and start liquidation. The liquidation group is composed of personnel from legally established law firms, accounting firms, bankruptcy liquidation firms and other relevant departments, institutions or social intermediary institutions.
2. Legal basis: Article 188 of the Company Law of People's Republic of China (PRC).
After the liquidation of the company, the liquidation group shall prepare a liquidation report, submit it to the shareholders' meeting, the shareholders' meeting or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of company registration and announce the termination of the company.
Second, what is the process of enterprise liquidation procedure?
1. The resolution to dissolve the company made by the shareholders' meeting of the company must be passed by shareholders representing more than two thirds of the voting rights;
2. The liquidation group was established after the shareholders' meeting resolved to dissolve the company 15 days. Notify the registration authority, tax department, labor department and bank in writing within ten days from the date of liquidation (the date of resolution of dissolution);
3. Ask the Administration for Industry and Commerce for the liquidation guide, the writing format of liquidation report and the application for liquidation filing, and handle the liquidation group filing.
Submit filing materials to the liquidation management office of the Municipal Administration for Industry and Commerce within 0/5 days from the date of liquidation:
(1) Resolution of the shareholders' meeting on dissolution of the company;
(2) The establishment document of the liquidation group;
(3) Basic information about the members of the liquidation group;
(four) professionals from social intermediary institutions shall also submit a power of attorney;
4. Publish liquidation announcement in newspapers and periodicals recognized by the Industrial and Commercial Bureau. The written notice and liquidation announcement shall include the name, address, reasons for liquidation, commencement date of liquidation, time limit for reporting creditor's rights, composition of liquidation group, mailing address and other contents that should be notified and announced;
5. Make a balance sheet and a list of assets on the date of liquidation;
6, for the national tax and local tax payment certificate;
7. Formulate the liquidation distribution plan. After paying the liquidation expenses, the liquidation property shall be paid off in the following order:
(1) Employee salaries and social insurance expenses;
(2) taxation;
(3) Corporate debts;
(4) The unexpired debts of the enterprise should also be paid off, but the unexpired interest should be deducted;
(5) liquidation plan shall be confirmed by the shareholders' meeting; The remaining property after liquidation shall be distributed to shareholders in proportion to the capital contribution;
(6) If creditors and shareholders are temporarily unable to participate in the distribution due to disputes over creditor's rights or litigation reasons, the liquidation group shall deposit the corresponding amount from the liquidation property in proportion.
8. During the liquidation period, the liquidation group shall make liquidation reports, income and expenditure statements and various financial account books, and submit them to shareholders for confirmation.