The process of deregistration after the bankruptcy liquidation of the enterprise

The complete process of deregistration of the company is as follows:

1. Publication in the newspaper. During the liquidation period of the company, it can be published in the newspaper, which needs to be published in a newspaper approved by the local industrial and commercial bureau, and domestic enterprises only need to publish the newspaper once, and foreign-funded enterprises need to publish the newspaper three times. It is best to choose ** for publicity, and the cancellation announcement needs to be publicized for at least 45 days.

2. Cancellation of social security.

The Social Security Administration will check whether the company has any non-payment. After passing, you will receive the "Social Security Cancellation Notice".

3. Cancellation of national and local taxes.

Within 15 days from the date of termination of the company, the company shall apply to the original tax registration authority for tax cancellation, first the national tax and then the local tax.

The Inland Revenue Department will check whether the company has paid the tax. After passing, you will receive the "Tax Cancellation Notice".

Fourth, go to the industrial and commercial bureau to handle the company's cancellation of the record.

After 45 days of publication, you can go to the industrial and commercial bureau where the company is registered to handle the company's cancellation of the record and cancel the company's business license. After passing, you will receive the "Notice of Approval of Cancellation of Registration" issued by the Industrial and Commercial Bureau.

Note: It is best not to fill in the date of many reports first, and wait for the "last minute" when the official process is completed, so as to avoid the wrong date and lead to all refilling. In addition, for unincorporated enterprises, such as partnerships, the seal needs to be handed over to the industrial and commercial department at the same time when the business license is cancelled.

5. Cancellation of bank accounts.

Go to the company's opening bank to cancel the company's account opening license and other accounts such as basic bank accounts.

6. Cancellation of seals.

Finally, the legal effect of the company seal should be cancelled by the public security organ where the company seal is registered.

Note: For unincorporated enterprises, such as partnerships, the seal needs to be handed over to the industrial and commercial department at the same time when the business license is cancelled, and the cancellation seal of the company enterprise is the legal effect of canceling the company's seal, and the seal can be kept or destroyed by itself.

Extended Materials. There are two reasons for the deregistration of the company, such as the company's poor management and poor market. External reasons such as revocation, revocation, etc., are as follows:

The shareholders or the shareholders' meeting make a resolution to dissolve the company;

The company is declared bankrupt in accordance with the law;

The articles of association stipulate that the business period expires and is not renewed;

The cause of dissolution stipulated in the articles of association or laws of the company arises;

The company is dissolved due to merger or division;

The company was forcibly dissolved in accordance with the law;

The company is revoked or revoked and then transferred to deregistration.

1. Enter the bankruptcy liquidation procedure

For a company with serious losses and inability to pay off its debts as they fall due, its creditors or debtors shall file a bankruptcy application with the court where the company is located; The people's court adjudicates and declares the enterprise bankrupt in accordance with the law, and the enterprise officially enters the bankruptcy procedure.

2. Set up a clear and quiet calculation group:

After the enterprise enters the bankruptcy procedure, the people's court shall establish a liquidation group within 15 days from the date of announcement, and the liquidation group shall be designated by the people's court through consultation with the people at the same level, and shall be composed of relevant personnel, including lawyers, accountants and other professionals.

3. Comprehensive takeover of bankrupt enterprises:

After the liquidation group is formally established and stationed in the bankrupt enterprise, the liquidation group will officially replace the bankrupt enterprise to operate in its own name and take over the bankrupt enterprise.

4. Financial audit of bankrupt enterprises:

Audit the financial affairs of the bankrupt enterprise: the basic information of the bankrupt enterprise, such as the company's registration, shareholders and equity ratio, and the registered capital of the bankrupt enterprise and its availability; Financial management of the bankrupt enterprise: the situation and changes of the financial personnel of the bankrupt enterprise, the preservation of financial vouchers and account books, the situation of account records, the situation of financial approval, such as the person in charge, expenditure procedures, etc., and the authenticity and completeness of the financial books and original vouchers.

5. Liquidation and liquidation of bankruptcy property

The liquidation of the property of the bankrupt enterprise mainly refers to the activities of the liquidation group in defining the ownership, scope, classification and registration of the property of the bankrupt enterprise.

6. Formulate a plan for the distribution of bankruptcy property

The liquidation group shall propose a plan for the distribution of the bankruptcy estate; After the bankruptcy property distribution plan is discussed and approved by the creditors' meeting, it shall be submitted to the court for implementation after ruling; The liquidation group shall prepare a distribution table within three days after the bankruptcy property distribution plan is confirmed by the court; The liquidation group implements the distribution plan and notifies the creditors to collect the property within a time limit. Additional allocation.

7. Formulate bankruptcy liquidation report

Preparation of a bankruptcy liquidation report and submission to the creditors' meeting and the court. The contents of the bankruptcy liquidation report include: the establishment of the bankruptcy liquidation group; The main liquidation work completed by the liquidation team; the direction and situation of the bankrupt enterprise's bulk funds; The resignation and on-the-job audit of the legal representative and management personnel of the bankrupt enterprise; Analysis of the causes of enterprise bankruptcy; Bankruptcy liquidation cases need to be studied, improved, and resolved.

8. Cancel the registration of the original bankrupt enterprise, request the court to terminate the bankruptcy procedure, and the liquidation group is formally revoked. The bankruptcy liquidation procedure of the bankrupt enterprise was formally terminated.

Legal analysis: The process of bankruptcy liquidation and cancellation is as follows:

1. Go to the national tax to get **, fill in, sign, seal, cancel the invoice, and pay the tax as required, and issue a notice of cancellation of tax registration by the national tax;

2. After paying the local tax, a notice of cancellation of tax registration of the local tax will be issued;

3. Cancel the bank account with two notices;

4. Take the notice to the Industrial and Commercial Bureau to get **, return it to the Industrial and Commercial Bureau, and revoke the business license.

Legal basis: Article 188 of the Company Law of the People's Republic of China After the liquidation of the company is completed, the liquidation group shall prepare a liquidation report, report it to the shareholders' meeting, the general meeting of shareholders or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of the company's registration, and the former bureau shall announce the termination of the company.

The bankruptcy liquidation cancellation flow is: 1. After filling in the national tax as required, signing the search wheel marking, stamping, paying the cancellation of invoices, and paying taxes, the administrative organ will issue a notice of cancellation of tax registration by the national tax; 2. After paying the tax, the administrative authority will issue a notice of cancellation of tax registration of the local tax; 3. Cancel the bank account with two notices; 4. Take the notice to the Industrial and Commercial Bureau to get **, return it to the Industrial and Commercial Bureau, and revoke the business license.

Article 68 of the Civil Code of the People's Republic of China If there are any of the following reasons and the liquidation and registration of the registration of the injection of tung fuel sales are completed in accordance with the law, the legal person shall be terminated: (1) The legal person is dissolved; (2) The legal person is declared bankrupt; (3) Other reasons provided for by the law and the law. Where laws or administrative regulations provide that the termination of a legal person must be approved by the relevant organs, follow those provisions.

1. Bankruptcy liquidation and cancellation:

1) Go to the national tax first: fill in, sign, seal, cancel the invoice, and make up the tax according to the requirements of the national tax, it will take back the national tax registration certificate and give you a notice of cancellation of tax registration by the national tax.

2) Take the notice of cancellation of tax registration of the national tax, go to the local tax to get **, and after paying the tax, it will take back the tax registration certificate of the local tax and give you a notice of cancellation of tax registration of the local tax.

3) Take two notices and close your bank account.

4) Take the notice to the Industrial and Commercial Bureau to get **, and then return it to the Industrial and Commercial Bureau, and then revoke the business license. To apply for cancellation of registration, the company shall submit the following documents to the registration authority:

5) Application for cancellation of registration signed by the person in charge of the liquidation organization of the company;

6) Application for Company Cancellation of Registration signed by the legal representative of the company;

7) Bankruptcy rulings of the courts, documents ordered by administrative authorities to close down, or resolutions or decisions made by the company in accordance with the Company Law;

8) Liquidation report confirmed by the shareholders' meeting or relevant authorities;

9) Tax payment certificate issued by the tax department;

10) Proof of account cancellation issued by the bank;

11) Original and copy of Business License of Enterprise Legal Person;

12) Other documents that shall be submitted according to laws and administrative regulations.

13) Sales announcement, within 45 days to apply to the administrative authority for the cancellation of the company.

1. If the company is liquidated due to bankruptcy, the "Enterprise Bankruptcy Law or God" and the "Civil Procedure Law" shall apply.

2. The Company Law and the Civil Procedure Law shall apply to the non-bankruptcy liquidation of the company (referring to the voluntary dissolution of the company and the situation where the company is ordered to dissolve according to law). The liquidation of a company, regardless of its nature, should follow the following steps:

1. Establish a liquidation group.

2. Liquidation. The liquidation team takes over the company from the date of establishment and carries out the following business:

1. Take over the company's property;

2. Settle the company's outstanding business;

3. Collect creditor's rights and clear debts;

4. Distribute surplus property;

5. Cancel the company's legal personality and revoke the business license.

3. Notify creditors to declare their creditor's rights.

4. Propose a liquidation plan.

After liquidating the company's property, compiling the balance sheet and property list, the liquidation team shall formulate and propose a liquidation plan, which shall be submitted to the shareholders' meeting for discussion and approval or confirmed by the competent authority. The main contents of the liquidation plan are:

1. Liquidation costs;

2. Wages and labor insurance premiums payable;

3. Taxes payable;

4. Settle the company's debts.

5. Distribution of surplus property.

6. Terminate the liquidation work.

After the liquidation group terminates the distribution, it shall prepare a liquidation completion report, report it to the shareholders' meeting or the competent authority for approval, and apply for cancellation of the company's legal personality and revocation of the business license.

The act of self-termination without liquidation has no legal effect and is not protected by law.

Legal analysis: If a legal person is declared bankrupt, the legal person shall be terminated when the bankruptcy liquidation is carried out in accordance with the law and the cancellation of the legal person's registration is completed. "Therefore, if the company goes bankrupt, it needs to file a bankruptcy application with the people's court first, and after the people's court accepts the bankruptcy application, the company needs to carry out bankruptcy liquidation, and after the bankruptcy liquidation is over, it can go to the company registration authority to apply for cancellation of registration, and the company registration authority finds that it meets the conditions for cancellation of registration, and approves the cancellation of registration.

Legal basis: Article 8 of the Enterprise Bankruptcy Law of the People's Republic of China Article 8 The bankruptcy application and relevant evidence shall be submitted to the people's court. The bankruptcy application shall contain the following matters:

1) The basic information of the applicant and the respondent; (2) the purpose of the application; (3) the facts and reasons for the application; (4) Other matters that the people's court finds should be indicated. If the debtor submits an application, it shall also submit to the people's court an explanation of its property status, a list of debts, a list of creditor's rights, relevant financial and accounting reports, a plan for the resettlement of employees, and the payment of wages and social insurance premiums for the employees.

After the company is ruled by the people's court to be bankrupt, the bankruptcy administrator shall go through the deregistration of the company, and the order of deregistration is the same as that of the company's liquidation and deregistration, but there are differences in the materials provided to the industrial and commercial, taxation and other administrative agencies.

The process of enterprise bankruptcy deregistration is as follows:

1) After the company goes bankrupt, the bankruptcy final ruling made by the court shall be provided when the company is deregistered, and there is no need to submit the liquidation report and the resolution of the shareholders' meeting.

2) The company does not need to submit the notice of filing of the liquidation group personnel, but only needs to submit the decision of the court to appoint the bankruptcy administrator.

3) The company does not need to submit documents such as the decision that the company was ordered to close down or revoked, but only needs to submit the court's ruling on case filing and acceptance.

Corporate bankruptcy is a legal system for the demise of a company, and it is also a link for a company to withdraw from the market. From the establishment to the demise of a company, the import and export departments are regulated by law, the import is mainly regulated by the Company Law, the export is mainly regulated by the Enterprise Bankruptcy Law, and the operation and management during the company's existence are also mainly regulated by the Company Law.

Article 7 of the Enterprise Bankruptcy Law provides that a debtor may file an application for reorganization, reconciliation or bankruptcy liquidation with the people's court under the circumstances provided for in Article 2 of this Law. If the debtor is unable to pay off the debts due, the creditor may apply to the people's court for reorganization or bankruptcy liquidation of the debtor. Where an enterprise legal person has been dissolved but has not been liquidated or has not been liquidated, and its assets are insufficient to pay off its debts, the person who bears the responsibility for liquidation in accordance with law shall apply to the people's court for bankruptcy liquidation.

Article 13 of the Enterprise Bankruptcy Law If a people's court decides to accept a bankruptcy application, it shall appoint an administrator at the same time. Article 21 of the Enterprise Bankruptcy Law stipulates that after a people's court accepts a bankruptcy application, a civil lawsuit related to the bankruptcy of the debtor can only be filed with the people's court that accepts the bankruptcy application. Article 23 of the Enterprise Bankruptcy Law provides that the administrator shall perform his duties in accordance with the provisions of this Law, report to the people's court, and accept the supervision of the creditors' conference and the creditors' committee.

The administrator shall attend the creditors' meeting as an observer, report to the creditors' conference on the performance of his duties, and make inquiries. Article 45 of the Enterprise Bankruptcy Law stipulates that after the people's court accepts the bankruptcy application, it shall determine the time limit for the creditor to declare the creditor's rights. The time limit for declaration of creditor's rights shall be calculated from the date on which the people's court issues the announcement of acceptance of the bankruptcy application, and shall not be less than 30 days and shall not exceed 3 months at the longest.

Article 107 of the Enterprise Bankruptcy Law Where a people's court declares a debtor bankrupt in accordance with the provisions of this Law, it shall deliver it to the debtor and the administrator within 5 days from the date of making the ruling, and notify the known creditors within 10 days from the date of making the ruling, and make a public announcement. After the debtor is declared bankrupt, the debtor is called the bankrupt, the debtor's property is called the bankruptcy estate, and the creditor's rights enjoyed by the people's court against the debtor when accepting the bankruptcy application are called bankruptcy claims.