2. The liquidation group was established after the shareholders' meeting resolved to dissolve the company 15 days. Within ten days from the date of liquidation (the date of resolution of dissolution), a written notice shall be issued.
Understand the registration authority, tax department, labor department and bank.
3. Ask the Administration for Industry and Commerce for the liquidation guide, the writing format of liquidation report and the application for liquidation filing, and handle the liquidation group filing.
4. Publish liquidation announcement in newspapers and periodicals recognized by the Industrial and Commercial Bureau.
5. Prepare the balance sheet and property list on the liquidation day.
6, for the national tax and local tax payment certificate.
7. Three months after the expiration of the liquidation announcement, make the balance sheet and property list at the end of liquidation.
8. Formulate the liquidation distribution plan.
9. During the liquidation period, the liquidation group shall make liquidation reports, income and expenditure statements and various financial account books, and submit them to shareholders for confirmation.
Contents of liquidation and cancellation
1. liquidate the company's property and formulate the liquidation plan.
(1) Investigate and clean up the company's property. The liquidation group shall investigate and clean up the company's property while urging creditors to declare their claims. According to the creditor's application and investigation and liquidation, prepare the company's balance sheet, property list and creditor's rights and debts list. It should be pointed out that the liquidation group shall not underestimate the value of the company's property when preparing the balance sheet.
(2) Formulate the liquidation plan. After preparing the company's financial and accounting report, the liquidation group shall formulate a liquidation plan and put forward specific arrangements for collecting creditor's rights and paying off debts.
(3) Submitted to the shareholders' meeting for approval or submitted to the competent authority for confirmation. Liquidation plan is the general plan for company liquidation. Therefore, the liquidation group of a joint stock limited company shall submit liquidation plan to the shareholders' meeting for approval. However, the members of the liquidation group of a limited liability company are composed of shareholders and need not be submitted to the shareholders' meeting for further approval. If the liquidation company is dissolved illegally, liquidation plan shall be reported to the relevant competent authorities for confirmation.
(4) In addition, when the liquidation group of the company cleans up the company's property and prepares the balance sheet and property list, it finds that the company's property is insufficient.
If the debt is paid off, the liquidation group has the responsibility to immediately apply to the people's court with jurisdiction to declare bankruptcy. After the people's court decides to declare bankruptcy, the liquidation group shall hand over the liquidation affairs to the people's court.
2. Clean up the creditor's rights and debts of the company.
(1) Handle the unfinished business of the company. During the liquidation period, the company shall not carry out new business activities. However, for the purpose of liquidation, the liquidation group of the company has the right to handle the unfinished business of the company.
(2) Collection of company claims. The liquidation group shall promptly request the company debtor to pay off the due company creditor's rights. For the unexpired corporate creditor's rights, the debtor should be required to pay off as early as possible. If the debtor does not agree to pay off in advance, the liquidation group may pay off in disguised form by transferring the creditor's rights.
(3) Paying off the company's debts. After clearing the company's assets, compiling the balance sheet and property list, the liquidation group of the company confirms that the existing assets and creditor's rights of the company are greater than the debts owed, which is enough to pay off all the debts of the company, and pay off the debts to the creditors in legal order.
The two main tasks of liquidation are to understand bond debts and distribute surplus property. The principle of the latter is equality and fairness, and the rights and interests of shareholders are protected to the maximum extent. When a company is declared bankrupt or ordered to close down, it must go through the cancellation procedures, otherwise, if it is found out in the annual inspection, it will lose its qualification as a company legal person within three years. At this time, it must be handled in accordance with legal procedures.