【中英文对照版】企业注销指引(2023年修订).docx

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1、市场监管总局、海关总署、税务 总局关于发布企业注销指引（2023年修订）的公告（市场监管总局、海关总署、税 务总局2023年第58号）为进一步落实国务院完善企业 （含农民专业合作社、个体工商 户，下同）退出制度的工作要 求，为企业依法退出市场提供操 作性更强的行政指导，市场监管 总局、海关总署、税务总局依据 中华人民共和国公司法市 场主体登记管理条例等法律法 规的规定，对企业注销指引（2021年修订）进行了修订， 现予以公告。企业注销指引（2023年修订）GuidelinesforDeregistrationofEnterprises(2023Revision)制定机关：国家市场监督管理总局海

2、关总署国家税务总局发文字号：市场监管总局、海关总署、税务总局2023年第58号公布日期：2023.12.21施行日期：2023.12.21效力位阶：部门规范性文件法规类别：企业计划IssuingAuthority：StateAdministrationforMarketRegulationGeneralAdministrationofCustomsStateTaxationAdministrationDocumentNumber：No.582023oftheStateAdministrationMarketRegulation,theMinistryGeneralAdministrationo

3、fCustoms,andtheStateAdministrationofTaxationDateIssued：12-21-2023EffectiveDate：12-21-20231.evelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw：EnterprisePlanningAnnouncementoftheStateAdministrationforMarketRegulation,theGeneralAdministrationofCustoms,andtheStateAdministrationofTaxationonIssuing

4、theGuidelinesforDeregistrationofEnterprises(2023Revision)(No.582023oftheStateAdministrationMarketRegulation,theMinistryGeneralAdministrationofCustoms,andtheStateAdministrationofTaxation)ForthepurposesoffurtherimplementingtheworkrequirementsoftheStateCouncilforimprovingtheexitsystemforenterprises(inc

5、ludingspecializedfarmers,cooperativesandindividualindustrialandcommercialhouseholds)andprovidingmoreoperationaladministrativeguidanceforenterprisestoexitfromthemarketinaccordancewiththelaw,theStateAdministrationforMarketRegulation,theGeneralAdministrationofCustoms,andtheStateAdministrationofTaxation

6、shall,inaccordancewiththeprovisionsoftheCompanyLawofthePeople,sRepublicofChina,theRegulationontheAdministrationoftheRegistrationofMarketParticipantsandotherlawsandregulations,theGuidelinesforDeregistrationofEnterprises(2021Revision)havebeenrevisedandareherebyannounced.StateAdministrationforMarketReg

7、ulationGeneralAdministrationofCustomsStateAdministrationofTaxationDecember21,2023GuidelinesforDeregistrationofEnterprises(2023Revision)I. BasicproceduresforenterprisestoexitthemarketUndernormalcircumstances,anenterprisethatterminatesitsbusinessactivitiesandthatexitsfromthemarketneedstoundergosuchthr

8、eemainproceduresasresolutionfordissolution,distributionduetoliquidation,andderegistration.Forexample,accordingtotheprovisionsoftheCompanyLaw,beforeandofficialtermination,acompanymustdeclareitsdissolutionaccordingtothelaw,formaliquidationteamforliquidation,reviewthecompanysproperty,paytaxes,reviewcre

9、ditorsrightsanddebts,andpayemployeeswagesandsocialinsurancepremium.Aftertheliquidationiscompleted,thecompanyshallpreparealiquidationreport,undergotheformalitiesofderegistration,andannounceterminationofthecompany.II. CausesforderegistrationofenterprisesWhereanenterpriseneedstobeterminatedduetodissolu

10、tion,declarationofbankruptcyorotherlegalcauses,itshallapplytotheregistryforderegistrationinaccordancewiththelaw.Acompanyshallbeterminateduponderegistrationwiththeregistry.Anenterprisewhosederegistrationmustbesubjecttoapprovalaccordingtothelawshall,withapproval,applytotheregistryforderegistration.1.

11、Dissolution.市场监管总局海关总署税务总局2023 年 12 月 21 0企业注销指引（2023年修订）一、企业退出市场基本程序通常情况下，企业终止经营活动 退出市场，需要经历决议解散、 清算分配和注销登记三个主要过 程。例如，按照公司法规 定，公司正式终止前，须依法宣 告解散、成立清算组进行清算、 清理公司财产、清缴税款、清理 债权债务、支付职工工资、社会 保险费用等，待公司清算结束 后，应制作清算报告并办理注销 公司登记，公告公司终止。二、企业注销事由企业因解散、被宣告破产或者其 他法定事由需要终止的，应当依 法向登记机关申请注销登记。经 登记机关注销登记，企业终止。 企业注销依

12、法须经批准的，应当 经批准后向登记机关申请注销登 记。（一）解散。1.自愿解散。指基于公司股东会(1) Voluntarydissolution.Itreferstodissolutionbasedonthewilloftheshareholdersmeetingorthegeneralmeetingofshareholdersofacompany,theinvestorofanunincorporatedenterpriselegalperson(competentdepartment),thepartnerofapartnershipenterprise,theinvestorofasol

13、eproprietorshipenterprise,thegeneralassemblyofmembersortherepresentativeassemblyofmembersofafarmersspecializedcooperative(association),theoperatorofanindividualindustrialandcommercialhousehold,ortheenterprise(entity)subordinatetoabranchis.Forexample,thecircumstancesfordissolutionofacompanyinclude:th

14、eexpirationofthebusinessperiodasprescribedinthebylawsofthecompanyortheoccurrenceofothercausesfordissolutionasprescribedinthebylawsofthecompany;theresolutionoftheshareholdersmeetingorthegeneralmeetingofshareholdersfordissolution;andthecompanyneedstobedissolvedduetomergerordivision.Thecircumstancesfor

15、dissolutionofapartnershipenterpriseinclude:allpartnersdecidetodissolve;thecauseofdissolutionagreeduponinthepartnershipagreementoccurs;anduponexpiryofthetermofthepartnership,thepartnersdecidenottocontinuethebusiness,etc.Thecircumstancesfordissolutionofasoleproprietorshipenterpriseinclude:theinvestord

16、ecidestodissolve,etc.Thecircumstancesfordissolutionoffarmersspecializedcooperatives(association)include:dissolutionaccordingtotheresolutionofthemembers*assembly;thecausefordissolutionstipulatedinthebylawsoccurs,etc.(2) Forceddissolution.Itisusuallydividedintodissolutionbasedonanadministrativedecisio

17、nanddissolutionbasedonajudgmentofthepeoplescourt.Dissolutionbasedonanadministrativedecisionincludesrevocationofabusinesslicense,beingorderedtobecloseddown,orrevocationaccordingtothelaw.Dissolutionbasedonajudgmentofthepeoplescourtincludesthecircumstancesunderwhichtheshareholdersholding10%ormoreofallv

18、otingrightsofthecompanyrequestthepeoplescourttodissolvethecompany,asthecompanyisfacedwithseriousdifficultiesinbusinessoperationandmanagement,significantlossesarecausedtotheinterestsofshareholdersifthecompanycontinuestoexist,anditcannotberesolvedbyanyotherway,accordingtotheprovisionsoftheCompanyLaw.或

19、者股东大会、非公司企业法人 出资人（主管部门）、合伙企业 合伙人、个人独资企业投资人、 农民专业合作社（联合社）成员 大会或者成员代表大会、个体工 商户经营者，或者分支机构隶属 企业（单位）的意愿进行解散。 如公司解散情形包括：公司章程 规定的营业期限届满或者公司章 程规定的其他解散事由出现；股 东会或者股东大会决议解散；因 公司合并或者分立需要解散等。 合伙企业解散情形包括：全体合 伙人决定解散；合伙协议约定的 解散事由出现；合伙期限届满， 合伙人决定不再经营等。个人独 资企业解散情形包括：投资人决 定解散等。农民专业合作社（联 合社）解散情形包括：成员大会 决议解散；章程规定的解散事由 出

20、现等。2.强制解散。通常分为行政决定 解散与人民法院判决解散。行政 决定解散，包括依法被吊销营业 执照、责令关闭或者被撤销。人 民法院判决解散，按照公司 法规定，因公司经营管理发生 严重困难，继续存续会使股东利 益受到重大损失，通过其他途径 不能解决的，持有公司全部股东 表决权百分之十以上的股东，请 求人民法院解散公司的情形。（二）破产。企业被宣告破产是 指根据企业破产法等规定， 企业不能清偿到期债务，并且资 产不足以清偿全部债务或者明显2. Bankruptcy.Declaringbankruptcyofanenterprisemeansthataccordingtotheprovision

21、softheEnterpriseBankruptcyLaw,etc.,theenterprisecannotpayoffdebtsdue,andtheassetsareinsufficienttopayoffallthedebtsorobviouslythereislackofsolvency,thepeoplescourthasverifiedthattheenterprisehasnotcarriedoutreconciliationorreorganization,anditisdeclaredbankruptbythepeoplescourt.III.Liquidationproced

22、uresforenterprisesCarryingoutliquidationaccordingtothelawisthelegalobligationofanenterprisebeforederegistration.AccordingtotheCivilCode,inthecaseofdissolutionofalegalperson,exceptunderthecircumstancesofmergerordivision,theliquidationobligorshallformaliquidationteaminatimelymannerforliquidation.Where

23、anunincorporatedorganizationisdissolved,itshallbeliquidatedaccordingtothelaw.Theimportantcontentofliquidationisthatanenterprisereviewsallkindsofassetsandsettlesallkindsofclaimsanddebts.Thepurposeofliquidationisprotectingtheinterestsofcreditors,investors,enterprises,andworkersandsocialandpublicintere

24、sts.Theliquidationproceduresforlegalpersonsandthefunctionsandpowersoftheliquidationteamsshallbegovernedbytheprovisionsofrelevantlaws;andwheretherearenoprovisions,therelevantprovisionsoftheCompanyLawshallapply,bymutatismutandis.1.Establishingaliquidationteam.AccordingtotheprovisionsoftheCivilCode,dir

25、ectors,councilmembersandmembersofotherenforcementinstitutionsordecisionmakinginstitutionsoflegalpersonsareliquidationobligors,exceptasotherwiseprescribedbythelawsandadministrativeregulations.Wheretheliquidationobligorfailstoperformtheliquidationobligationsinatimelymannerandhascauseddamages,itshallas

26、sumecivilliability;andthecompetentauthorityoraninterestedpartymayapplytothepeoplescourtfordesignatingrelevantpersonneltoformaliquidationteamtoconductliquidation.缺乏清偿能力的，经人民法院审 查属实，企业没有进行和解或重 整，被人民法院宣告破产。三、企业清算流程依法开展清算是企业注销前的法 定义务。民法典规定，法人 解散的，除合并或者分立的情形 外，清算义务人应当及时组成清 算组进行清算。非法人组织解散 的，应当依法进行清算。清算的 重

27、要内容是企业清理各类资产， 清结各项债权债务。清算的目的 在于保护债权人的利益、投资人 的利益、企业的利益、职工的利 益以及社会公共利益。法人的清 算程序和清算组职权，依照有关 法律的规定；没有规定的，参照 适用公司法律的有关规定。（一）成立清算组。民法典 规定，法人的董事、理事等执行 机构或者决策机构的成员为清算 义务人。法律、行政法规另有规 定的，依照其规定。清算义务人 未及时履行清算义务，造成损害 的，应当承担民事责任；主管机 关或者利害关系人可以申请人民 法院指定有关人员组成清算组进 行清算。1.公司清算组。公司在解散事由 出现之日起15日内成立清算组， 负责清理公司的财产和债权债 务

28、。有限责任公司的清算组由公 司股东组成，股份有限公司的清 算组由董事或者股东大会确定的 人员组成。逾期不成立清算组进 行清算的，债权人、股东、董事 或其他利害关系人可以申请人民 法院指定有关人员组成清算组进(1) Thecompanyliquidationteam.Acompanyshallformaliquidationteamwithin15daysfromthedateoftheoccurrenceofthecauseofdissolution,toberesponsiblefordisposingofthecompanysproperty,creditorsrightsanddebts

29、.Theliquidationteamofalimitedliabilitycompanyshallbecomposedofshareholdersofthecompany,whilethatofajointstocklimitedcompanyshallbecomposedofdirectorsoranyotherpeopleasdeterminedbythegeneralmeetingofshareholders.Wherenoliquidationteamisformedwithintheprescribedtimelimit,creditors,shareholders,directo

30、rsorotherinterestedpartiesmayapplytothepeoplescourtfordesignatingrelevantpersonstoformaliquidationteamtocarryoutliquidation.Theselectionandappointmentoftheliquidationteamshall,whilecomplyingwiththemandatoryprovisionsoflawsandregulations,fullyrespectthewishesofthecompany.Membersoftheliquidationteamma

31、ybedeterminedinthebylawsinadvance,andtheresolutionmethodfortheselectionandappointmentofmembersoftheliquidationteammayalsobestipulatedinthebylaws.Wheretherearenoprovisionsinthebylawsortheprovisionsareunclear,theshareholdersmeetingorthegeneralmeetingofshareholdersmayselectandappointmembersoftheliquida

32、tionteambyordinaryresolutionorspecialresolution.Themembersoftheliquidationteamofalimitedliabilitycompanyshallbeselectedfromamongshareholdersofthecompany,whichmaybeallshareholdersorsomeshareholders.Themembersoftheliquidationteamofajointstocklimitedcompanymaybeallorsomeofthedirectors,orthemembersofthe

33、liquidationteammaybedeterminedbythegeneralmeetingofshareholders.Intheselectionandappointmentoftheliquidationteam,acompanymayfullyconsiderwhetheritmayfacilitatethesmoothprogressandrapidcompletionoftheliquidationofthecompany,andcompletetheliquidationaffairsatrelativelylowliquidationcost.Internalperson

34、nelwhoarefamiliarwithacompanysaffairsaswellasinstitutionsandpersonnelwithprofessionalknowledgeinauditingandaccountingshallbeencouragedtoserveasmembersoftheliquidationteam.Inadditiontonaturalpersons,membersoftheliquidationteammayalsobelegalpersonsorotherorganizations;andwhereamemberisalegalpersonoran

35、otherorganization,relevantpersonnelshallbeappointedtoparticipateintheliquidation.Thememberoftheliquidationteamofaone-personlimitedliabilitycompanymayonlybetheone-personshareholder.Thepersoninchargeoftheliquidationteamshallbedesignatedbytheshareholdersmeetingorthegeneralmeetingofshareholdersamongmemb

36、ersoftheliquidationteam.行清算。清算组的选任在遵守法 律法规强制性规定的同时，应充 分尊重公司意愿，公司章程中可 以预先确定清算组人员，也可以 在章程中规定清算组成员选任的 决议方式。对于章程中没有规定 或者规定不明确的，股东会或者 股东大会可以通过普通决议或者 特别决议的方式选任清算组成 员。有限责任公司清算组成员在 公司股东中选任，既可以是全体 股东，也可以是部分股东。股份 有限公司清算组成员可以是全体 董事，也可以是部分董事，或者 由股东大会确定清算组成员。清算组的选任，公司可以结合规 模大小和清算事务工作量的多 少，充分考虑能否便于公司清算 的顺利进行和迅速完结

37、，以及以 较低清算成本完成清算事务。鼓 励熟悉公司事务的内部人员以及 具备审计、财会专业知识的机 构、人员担任清算组成员。清算组成员除可以为自然人外， 也可以为法人或者其他组织；成 员为法人或者其他组织的，应指 派相关人员参与清算。一人有限 责任公司的清算组成员，可以仅 由该一人股东担任。清算组负责 人由股东会或者股东大会在清算 组成员中指定。2.非公司企业法人清算组。非公 司企业法人可以由出资人（主管 部门）自行或者组织有关人员进 行清算。(2) Theliquidationteamofanunincorporatedenterpriselegalperson.Anunincorporate

38、denterpriselegalpersonmaybeliquidatedbytheinvestor(competentdepartment)onitsownorbyrelevantpersonnelorganizedthereby.(3) Theliquidatorofapartnership.Whereapartnershipistobedissolved,itshallbeliquidatedbytheliquidator.Theliquidatorshallbeservedbyallpartners;andwiththeconsentofmorethanhalfofallthepart

39、ners,oneormorepartnersmaybeappointedorathirdpartymaybeappointedastheliquidatorwithin15daysafteracauseofdissolutionofthepartnershipoccurs.Wherenoliquidatorisdeterminedwithin15daysfromthedateofoccurrenceofthecauseofdissolutionofthepartnership,thepartnersorotherinterestedpartiesmayapplytothepeoplescour

40、tforappointmentofaliquidator.Theliquidatorofapartnershipmaybeallthepartners.Withconsentofmorethanhalfofallthepartners,itmaybeoneorsomepartners,orathirdpartyotherthanthepartners.Thepartnersandathirdpartymayjointlyformaliquidatortocarryoutliquidationactivities.(4) Theliquidatorofasoleproprietorshipent

41、erprise.Whenasoleproprietorshipenterpriseistobedissolved,theinvestorshallconductliquidationonitsown,orthecreditorshallapplytothepeoplescourtforappointingaliquidatorforliquidation.(5) Theliquidationteamofafarmersspecializedcooperative(association).Whereafarmersspecializedcooperative(association)istob

42、edissolved,aliquidationteamshallbeformedbymembersappointedbythemembersassemblywithinwithin15daysfromthedateofoccurrenceofthecauseofdissolutiontostartdissolutionandliquidation.Wherealiquidationteamcannotbeformedwithintheprescribedtimelimit,themembersandcreditorsmayapplytothepeoplescourtforappointingm

43、emberstoformaliquidationteamforliquidation.3 .合伙企业清算人。合伙企业解 散，应当由清算人进行清算。清 算人由全体合伙人担任；经全体 合伙人过半数同意，可以自合伙 企业解散事由出现后十五日内指 定一个或者数个合伙人，或者委 托第三人，担任清算人。自合伙 企业解散事由出现之日起十五日 内未确定清算人的，合伙人或者 其他利害关系人可以申请人民法 院指定清算人。合伙企业的清算 人可以为全部合伙人，经全体合 伙人过半数同意，也可以为一个 或者部分合伙人，或者为合伙人 以外的第三人，也可以为合伙人 与第三人共同组成清算人开展清 算活动。4 .个人独资企业清算

44、人。个人独 资企业解散，由投资人自行清算 或者由债权人申请人民法院指定 清算人进行清算。5 .农民专业合作社（联合社）清 算组。农民专业合作社（联合 社）解散的，应当在解散事由出 现之日起十五日内由成员大会推 举成员组成清算组，开始解散清 算。逾期不能组成清算组的，成 员、债权人可以向人民法院申请 指定成员组成清算组进行清算。（二）清算组的职责。以公司为 例，清算组在公司清算过程中， 具有对内执行清算业务，对外代 表清算中公司的职权。公司依法 清算结束并办理注销登记前，有 关公司的民事诉讼，应当以公司 的名义进行。公司成立清算组 的，由清算组负责人代表公司参 加诉讼；尚未成立清算组的，由2.

45、Dutiesoftheliquidationteam.Takingacompanyasanexample,theliquidationteamhasthefunctionsofcarryingouttheliquidationbusinessinternallyandrepresentingthecompanyexternallyduringtheliquidationprocess.Beforetheliquidationofacompanyandthederegistrationthereofareconcludedaccordingtothelaw,thecivilactionsofth

46、erelevantcompanyshallbeproceededinthenameofthecompany.Wherethecompanyhasformedaliquidationteam,thepersoninchargeoftheliquidationteamshallparticipateinlitigationonbehalfofthecompany;andwherenoliquidationteamhasbeenformed,theoriginallegalrepresentativeshallparticipateinlitigationonbehalfofthecompany.T

47、hecorporateaffairsthatmaybecarriedoutbytheliquidationteamareaffairsforthepurposeofliquidation,ratherthanallaffairs.Sincethecompanyinliquidationstillhastherightasprincipal,theliquidationteamcannotreplacethefunctionsandpowersoftheshareholdersmeeting,thegeneralmeetingofshareholdersandtheboardofsupervis

48、ors.Theshareholdersmeetingandthegeneralmeetingofshareholdersarestilltheinstitutionsofpowerofthecompany,andtheliquidationteamshallreporttheliquidationprogresstotheshareholdersmeetingandthegeneralmeetingofshareholdersinatimelymanner.Themajormattersofthecompany,suchasselectionandremovaloftheliquidation

49、team,confirmationoftheliquidationplan,andconfirmationoftheliquidationreportshallstillbedecidedbytheshareholdersmeetingandthegeneralmeetingofshareholders.TheliquidationworkoftheliquidationteamshallstillbesubjecttosupervisionbytheBoardofSupervisorsofthesupervisoryinstitutionofthecompany,andtheBoardofSupervisorsshallremindandcorrecttheinappropriateandirregularactsoftheliquidationteaminatimelymanner.