In view of the "commercial entities that have lost contact", the "Several Provisions (Revised Draft)" has created a delisting system. Commercial entities that have been listed in the business exception list for two years and have not filed tax returns in the past two years can be delisted from the commercial register. The legal consequence of delisting is that the business qualification of commercial subject is eliminated but the subject qualification is retained.
The system has dual functions: for those commercial subjects who are in a hidden activity state but are unwilling to withdraw, they can be forced to eliminate the state of losing contact as soon as possible, resume normal activities, and be included in the scope of daily supervision; For those commercial entities that actually have no business and are in a "dead" state, they are included in the market exit procedure.
The enterprise cannot be restored after it is revoked.
For "zombie commercial subjects", a cancellation system was established ex officio, and commercial subjects who should be cancelled according to law but failed to fulfill their cancellation obligations were forced to withdraw from the market. The legal consequences of revocation according to authority are the same as those of revocation according to application, the qualification of commercial subject is eliminated and the market withdrawal procedure is completed. However, the ex officio revocation system is not applicable to commercial entities that may directly affect the liquidation of creditor's rights and debts.
If you want to resume, you can apply for re-registration of a new company according to the business scope and business address of the company before cancellation. However, if an enterprise's business license has been revoked for less than three years or its registration has been cancelled for less than one year for reasons other than these two situations, the registration authority shall not approve it.