1. If the company fails to go through the cancellation registration after its closure, and there is no liquidation organization to clear the creditor's rights and debts, the company and the liquidation subject are the same litigant; After the closure of the company, although the cancellation of registration has been handled, there is no liquidation organization responsible for clearing the creditor's rights and debts, and the subject responsible for liquidation is the litigation subject. Therefore, only through legal liquidation and cancellation procedures can the company be legally eliminated, and the company and the liquidation subject with liquidation responsibility can be exempted from relevant legal responsibilities;
2. If the company is cancelled abnormally and fails to participate in the annual inspection of industry and commerce as required, its business license will be revoked by the Administration for Industry and Commerce, and the legal representative and shareholders of the revoked company will be blacklisted by the Administration for Industry and Commerce and may not be registered again within three years; The bank's personal bad credit record will last for seven years and be fined; Taxes will be permanently blacklisted. If the company is re-registered, the tax authorities shall recover the tax and impose a fine.
Company Law of the People's Republic of China
Article 188? 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.