1, for the record of the liquidation group. It should be noted that there are many types of companies, but no matter what their nature, a liquidation group must be set up to carry out liquidation work. The liquidation group will take over the company, take over the company's finances, handle outstanding matters, pay off debts, distribute surplus property, and cancel the company's legal person and business license. Notify creditors of all matters, and the liquidation group shall sort out the company's property, balance sheet and property list, then submit them to liquidation plan, and finally report them to the shareholders' meeting for resolution or the competent authority for confirmation.
2. It is necessary to cancel the national tax and local tax registration certificate.
3. Industrial and commercial cancellation is required. Attention, this step requires the handling personnel to bring a copy of the company's business license, the resolution of the shareholders' meeting and the original file to the competent industrial and commercial bureau of the company for filing.
4. Make a statement in the newspaper. When publishing a newspaper announcement, it is necessary to bring a copy of the business license, a copy of the legal person's ID card, the company's resolution to cancel the shareholders' meeting and the contents of the announcement, and go to the local municipal public newspaper for handling. After 45 days of publicity, the handling personnel need to apply for cancellation at the Industrial and Commercial Bureau again.
5. Cancellation of three certificates. Speaking of the cancellation of the three certificates, strictly speaking, it is necessary to take the business license cancellation certificate and the original of the three certificates to the Quality Supervision Bureau for cancellation.
6. Registration: In the cancellation process, the company must cancel its account in the following seven departments: Social Security Bureau, Industrial and Commercial Bureau, Bank of Account Opening, Quality Supervision Bureau, Public Security Bureau, Tax Bureau and newspaper media.
First, individual industrial and commercial households need to carry materials for cancellation:
1. Application for cancellation of registration of individual industrial and commercial households;
2. Original business license;
3. Certificate of cancellation of tax registration issued by the tax authorities;
4. A copy of the operator's ID card. If it is an agent, you also need a power of attorney and a copy of the trustee's ID card.
2. What are the procedures for cancellation of the company and the materials to be provided?
(1) liquidation
The liquidation of a company, regardless of its nature, shall be carried out according to the following steps:
1. Establish a liquidation group.
2. carry out liquidation.
The liquidation group shall take over the company from the date of establishment and carry out the following business: take over the company's property, close the company's unfinished business, collect creditor's rights, clear debts, distribute the remaining property, cancel the company's legal person status and revoke its business license.
3. Notify creditors to declare their claims.
4. Put forward liquidation plan.
After clearing up the company's property, preparing the balance sheet and property list, the liquidation group shall formulate and submit the liquidation plan, which shall be submitted to the shareholders' meeting for discussion and approval or confirmed by the competent authority. Liquidation plan's main contents include: liquidation expenses, wages and labor insurance premiums payable, taxes payable, paying off the company's debts, distributing surplus property and ending liquidation.
After the liquidation is completed, it can be cancelled.
(2) Registration
During the cancellation process, the company needs to cancel the corresponding accounts in the following seven departments or institutions:
1. Social Security Bureau: Check whether there are unpaid social security fees, and then cancel the company's social security account.
Tax official: Check whether there are any unpaid taxes or fees, and then cancel the national tax and local tax of the company.
3. Newspaper media: The company needs to publish itself in the newspaper and announce that the company is about to cancel.
4. Industry and Commerce Bureau: handle the company's record cancellation and cancel the business license.
5. Opening bank: cancel the company's account opening license, basic bank account and other accounts.
6. Quality Supervision Bureau: Go to the Quality Supervision Bureau to cancel the company's license, such as production license.
7. Public security organ: the legal effect of canceling the company seal (the seal itself may not be handed in).
Third, matters needing attention
1. If the business license is declared invalid in the National Credit Information Publicity System (Hainan), it is not necessary to surrender the paper business license that has been received.
2. An unincorporated enterprise as a legal person and its branches shall return their official seals.
3. Enterprises that have not carried out business activities after obtaining a business license, and have not incurred creditor's rights or debts before applying for cancellation of registration, can choose to apply simple cancellation procedures or general cancellation procedures.
4. Simple cancellation is not applicable in the following circumstances: involving foreign-invested enterprises that are subject to special access management measures stipulated by the state; Being included in the list of abnormal business operations of enterprises or the list of serious illegal and untrustworthy enterprises; Equity (investment interest) is frozen, pledged or mortgaged with movable property; Under investigation, administrative coercion, judicial assistance or administrative punishment; The unincorporated branch of the enterprise has not gone through the cancellation of registration; Laws, administrative regulations or decisions of the State Council require examination and approval before cancellation of registration; Other circumstances that do not apply to the simple cancellation of registration of enterprises.
5. Establish a fault-tolerant mechanism to allow enterprises that have terminated simple cancellation registration to apply for simple cancellation again according to procedures after meeting the conditions.
Legal basis:
Company Law of the People's Republic of China
Article 183 Where a company is dissolved due to the provisions of Item (1), Item (2), Item (4) and Item (5) of Article 180 of this Law, a liquidation group shall be established within 15 days from the date when the reasons for dissolution appear to start liquidation. The liquidation group of a limited liability company is composed of shareholders, and the liquidation group of a joint stock limited company is composed of directors or personnel determined by the shareholders' meeting. If a liquidation group is not established for liquidation within the time limit, the creditor may apply to the people's court to appoint relevant personnel to form a liquidation group for liquidation. The people's court shall accept the application and promptly organize a liquidation group to carry out liquidation.