Therefore, only through legal liquidation and cancellation procedures, the company can be eliminated in the legal sense, and the company and liquidation subject responsible for liquidation can be exempted from relevant legal responsibilities.
Need to deal with these six departments.
The departments that need to go in the cancellation process are tax bureau, newspaper media, industrial and commercial bureau, bank, quality supervision bureau and public security, and in each link, all you need to do is provide the information needed by each department. Let's analyze them one by one and see what information is needed for each link.
1, cancellation of tax registration certificate
Within 15 days from the date of termination of the company, it is necessary to apply to the original tax registration authority for cancellation of tax registration, and cancel the national tax first and then the local tax.
Required materials: approval form for cancellation of tax registration certificate, original and photocopy of tax registration certificate, resolution of board of directors or shareholders' meeting, annual settlement report, company cancellation report, and approved tax cancellation certificate (notice of cancellation of national tax and notice of cancellation of local tax).
2. Self-published publicity (publishing fee)
To be published in a newspaper approved by the local industrial and commercial bureau, domestic enterprises only need to publish it once, and foreign-funded enterprises need to publish it three times. The reason why we want to publish it in the newspaper is to announce to the public that the company now says there is no "debt and lawsuit". Is there any objection from the outside world?
Required information: a copy of the company's business license, a copy of the resolution of the company's board of directors or shareholders' meeting, and a copy of the legal representative. The contents of the announcement stipulate that the announcement needs to be publicized for at least 45 days, which is a bit long, but in case there is still money owed, the "creditor" should always be given time to discover and verify this matter.
Note: Step * * tax cancellation and step 2 newspaper publication can also be reversed, or both steps can be carried out at the same time.
3. Cancel the business license in the Industrial and Commercial Bureau.
No one comes to "make trouble" within 45 days after the newspaper is published, then you can go to the industrial and commercial bureau to cancel your business license. Go to the industrial and commercial bureau where the company is registered to cancel, and it will prompt you which forms you need to print and fill out according to your input, and then take the materials to the industrial and commercial bureau after filling them out.
Required materials: business license of the company (original and photocopy), tax cancellation notice, resolutions of shareholders' meeting, original files of the company, liquidation report of shareholders' meeting or relevant confirmation, application for cancellation of registration of the company signed by the person in charge and legal representative of the liquidation organization of the company, newspaper with announcement, and notice of approval and cancellation of registration issued by the industrial and commercial bureau after approval.
4. Cancel the bank account that arrived at the bank.
Required information: bank business license, application for cancellation of account, remaining cheque, signature card, original and two copies of official seal of legal person, original and two copies of official seal of manager, power of attorney of legal person and notice of approval and cancellation of registration issued by industrial and commercial bureau.
5. Cancel the code certificate at the Quality Supervision Bureau.
Required information: notice of approval and cancellation of registration issued by the industrial and commercial bureau, original and photocopy of code certificate.
6. Cancel the company in the Public Security Bureau.
Required information: Notice of approval and cancellation of registration issued by the Administration for Industry and Commerce, copy of legal person, original and copy of the agent.
The revocation action cancels the legal effect and does not need to be returned. Non-corporate enterprises such as partnerships should be returned to the industrial and commercial departments when they are cancelled.
Note: Many reports need to be filled with dates, so it is best not to fill them in first, and then wait until the "last minute" when they are officially processed, so as to avoid filling in the wrong dates and causing all of them to be re-filled. In addition, non-corporate enterprises such as partnerships need to hand in their business licenses to the industrial and commercial departments at the same time.
Legal basis:
"Detailed Rules for the Implementation of the Regulations on the Administration of Registration of Market Subjects in People's Republic of China (PRC)" Article 46 The following materials shall be submitted when applying for cancellation of registration:
(1) an application;
(2) A resolution or decision on dissolution or cancellation according to law, or a document that has been revoked, ordered to close or revoked by an administrative organ;
(3) liquidation report, liquidation documents of creditor's rights and debts or certificates of completion of liquidation of debts;
(4) the tax payment certificate issued by the tax authorities.
In addition to the provisions of the preceding paragraph, if the people's court appoints a liquidator or bankruptcy administrator for liquidation, it shall submit the certificate designated by the people's court; When a branch of a partnership applies for cancellation of registration, it shall also submit a decision on cancellation of the branch signed by all partners.
Individual industrial and commercial households do not need to submit the second and third materials when applying for cancellation of registration; If a market entity applies for cancellation of registration due to merger or division, it is not necessary to submit the third document.