liquidate

Before going through the cancellation formalities with the registration authority, the company must carry out liquidation according to law, including terminating production, operation and sales activities, handling company affairs, settling civil litigation, clearing creditor's rights and debts and distributing the remaining property.

The liquidation of a company, regardless of its nature, shall be carried out according to the following steps:

1. Establish a liquidation group.

2. carry out liquidation.

The liquidation group shall take over the company from the date of establishment and carry out the following business: take over the company's property, close the company's unfinished business, collect creditor's rights, clear debts, distribute the remaining property, cancel the company's legal person status and revoke its business license.

3. Notify creditors to declare their claims.

4. Put forward liquidation plan.

After clearing up the company's property, preparing the balance sheet and property list, the liquidation group shall formulate and submit the liquidation plan, which shall be submitted to the shareholders' meeting for discussion and approval or confirmed by the competent authority. Liquidation plan's main contents include: liquidation expenses, wages and labor insurance premiums payable, taxes payable, paying off the company's debts, distributing surplus property and ending liquidation.

After the liquidation is completed, it can be cancelled.

register

During the cancellation process, the company needs to cancel the corresponding accounts in the following seven departments or institutions:

1. Social Security Bureau: Check whether there are unpaid social security fees, and then cancel the company's social security account.

Tax official: Check whether there are any unpaid taxes or fees, and then cancel the national tax and local tax of the company.

3. Newspaper media: The company needs to publish itself in the newspaper and announce that the company is about to cancel.

4. Industry and Commerce Bureau: handle the company's record cancellation and cancel the business license.

5. Opening bank: cancel the company's account opening license, basic bank account and other accounts.

6. Quality Supervision Bureau: Go to the Quality Supervision Bureau to cancel the company's license, such as production license.

7. Public security organ: the legal effect of canceling the company seal (the seal itself may not be handed in).

Extended data:

According to the provisions of Articles 184, 185, 186, 187, 188 and 189 of the Company Law of People's Republic of China (PRC), the cancellation of registration and termination of the company's legal person qualification must be liquidated according to the following steps after the company is cancelled.

1. A liquidation group shall be established according to law. The company shall set up a liquidation group within 15 days from the date of the dissolution, and start liquidation. The liquidation group of a limited liability company is composed of shareholders, and the liquidation group of a joint stock limited company is composed of directors or personnel determined by the shareholders' meeting.

If a liquidation group is not established for liquidation within the time limit, the creditor may apply to the people's court to appoint relevant personnel to form a liquidation group for liquidation. The people's court shall accept the application and promptly organize a liquidation group to carry out liquidation.

2. Announce and notify creditors to declare their creditor's rights, and register the creditor's rights according to law. The liquidation group shall notify creditors within 10 days from the date of its establishment and make an announcement in a newspaper within 60 days. Creditors shall, within 30 days from the date of receiving the notice, and within 45 days from the date of announcement if they have not received the notice, declare their claims to the liquidation group.

When a creditor declares its creditor's rights, it shall explain the relevant matters of the creditor's rights and provide supporting materials. The liquidation group shall register the creditor's rights. During the declaration of creditor's rights, the liquidation group shall not pay off the creditors.

Three. The liquidation team took over the company and began liquidation. The liquidation group shall take over the company from the date of establishment, liquidate the company's unfinished business, clear up the company's creditor's rights and debts, dispose of the company's remaining property after paying off its debts, pay off the taxes owed and the taxes generated in the liquidation process, and participate in civil litigation activities on behalf of the company.

4. The liquidation group shall comprehensively clean up the company's assets and prepare a balance sheet and a list of assets.

Verb (abbreviation of verb) The liquidation group shall formulate a liquidation plan and report it to the shareholders' meeting, shareholders' meeting or people's court for confirmation. Among them, the liquidation group shall prepare the balance sheet and property list after clearing the company's property.

If it is found that the company's assets are insufficient to pay off its debts, it shall apply to the people's court for bankruptcy according to law. After the company is declared bankrupt by the people's court, the liquidation group shall hand over the liquidation affairs to the people's court.

The intransitive verb distributes the company's property according to the liquidation plan confirmed by the shareholders' meeting, the shareholders' meeting or the people's court. After paying the liquidation expenses, employees' wages, social insurance expenses and statutory compensation, paying the taxes owed and paying off the company's debts, the company's property shall be distributed according to the proportion of capital contribution of shareholders of a limited liability company and the proportion of shares of shareholders of a joint stock limited company.

During the liquidation period, the company shall survive, but shall not carry out business activities unrelated to liquidation. The company's property shall not be distributed to shareholders before it is paid off in accordance with the provisions of the preceding paragraph.

7. After preparing the liquidation report and submitting it to the shareholders' meeting, the shareholders' meeting or the people's court for confirmation, apply for cancellation of company registration and announce the termination of the company. 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.

Baidu Encyclopedia-Company Cancellation