Legal basis: Provisions of the Supreme People's Court on Several Issues Concerning the Application of the Company Law of People's Republic of China (PRC) (II) Article 20 After the company is liquidated according to law, it shall apply for cancellation of registration. If the company's registration is cancelled without liquidation, resulting in the company's inability to liquidate, and the creditors claim that the shareholders, directors, controlling shareholders and actual controllers of a limited liability company shall be liable for the company's debts, the people's court shall support them according to law.
If the company is deregistered without liquidation according to law, and the shareholders or the third party promise to be liable for the company's debts when handling the deregistration at the company registration authority, and the creditors claim to bear corresponding civil liabilities for the company's debts, the people's court shall support it according to law.