【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.Itisusuallydividedintodissolutionbasedonanadministrativedecisionanddissolutionbasedonajudgmentofthepeoplescourt.Dissolutionbasedonanadministrativedecis