The liquidation report refers to the written report submitted by the liquidation organization after the liquidation, which comprehensively accounts for the assets and liabilities of the unit applying for cancellation of registration. The liquidation report takes effect after being confirmed by the relevant institutions, and it is one of the important documents for the cancellation of registration of public institutions. The liquidation report shall be completed before the institution applies for cancellation of registration, and must be submitted when applying for cancellation of registration.
Dissolution and liquidation of the sole proprietorship enterprise;
1. Reasons for dissolution
(1) The investor decides to dissolve;
(2) The investor is dead or declared dead, and there is no heir or the successor decides to give up the inheritance;
(3) The business license is revoked according to law;
(4) Other circumstances prescribed by law.
2. Liquidators
Investors can liquidate themselves, and creditors can also apply to the people's court to appoint a liquidator for liquidation.
3. Time limit for reporting creditor's rights
Creditors shall, within 30 days from the date of receiving the notice, and creditors who have not received the notice shall declare their creditor's rights to investors within 60 days from the date of announcement.
4. Order of property liquidation
(1) Wages and social insurance premiums owed to employees;
(2) Tax owed;
(3) Other debts.
If the property of a sole proprietorship enterprise is insufficient to pay off its debts, the investor shall pay off its debts with other personal property.
Step 5 cancel registration
After the liquidation of a sole proprietorship enterprise, the investor or the liquidator designated by the people's court shall prepare a liquidation report and cancel the registration with the original registration authority within 05 days from the date of liquidation.
6. After the dissolution of the sole proprietorship enterprise, the original investor is still liable for paying off the debts of the sole proprietorship enterprise during its existence, but if the creditor fails to recover from the debtor within five years, the liability shall be extinguished.
Is a sole proprietorship the same as a sole proprietorship?
1. Needless to say: a sole proprietorship enterprise is a business entity invested by a natural person, and its property belongs to the investor, who is jointly and severally liable for the debts of the enterprise with his personal property. A sole proprietorship company refers to a limited liability company with only one natural person shareholder or one corporate shareholders.
2. Different subjects of establishment: sole proprietorship enterprises can only be established by natural persons; A sole proprietorship company can be a natural person shareholder or a corporate shareholders investor.
3. Different in nature: a sole proprietorship company is an enterprise legal person, and a sole proprietorship enterprise is a non-enterprise legal person.
4. Different legal liabilities: the shareholders of a sole proprietorship company bear limited liability for debts, while the shareholders of a sole proprietorship enterprise bear unlimited liability for debts.
What is the liquidation report of a sole proprietorship enterprise? The dissolution of the company must be carried out in accordance with the prescribed procedures. If you don't know, please follow the above. Bian Xiao reminded everyone to be familiar with relevant operations, which are things that enterprises must pay attention to in their daily work. According to the above Bian Xiao, we must remember it in our understanding so as not to encounter similar problems again!