| | |
| Announcement of the State Administration for Market Regulation, the Ministry of Human Resources and Social Security, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Taxation | | 国家市场监管总局、人力资源社会保障部、商务部、海关总署、税务总局公告 |
| (No. 48 [2021]) | | （2021年第48号） |
| For the purposes of further implementing the work requirements of the State Council for improving the exit system for market participants and providing more operational administrative guidance for enterprises to exit from the market, the State Administration for Market Regulation, the Ministry of Human Resources and Social Security, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Taxation shall, in accordance with the provisions of the Company Law, the Regulation on the Administration of the Registration of Market Participants and other laws and regulations, have revised the Guidelines for Deregistration of Enterprises, annexed to the Notice on Promoting the Facilitation for Deregistration of Enterprises (No. 30 [2019], of the State Administration for Market Regulation), which are hereby announced. | | 为进一步落实国务院完善市场主体退出制度的工作要求，为企业退出市场提供操作性更强的行政指导，市场监管总局、人力资源社会保障部、商务部、海关总署、税务总局依据《公司法》《市场主体登记管理条例》等法律法规的规定，对《关于推进企业注销便利化工作的通知》（国市监注〔2019〕30号）所附《企业注销指引》进行了修订，现予以公告。 |
| State Administration for Market Regulation | | 国家市场监管总局 |
| Ministry of Human Resources and Social Security | | 人力资源社会保障部 |
| Ministry of Commerce | | 商务部 |
| General Administration of Customs | | 海关总署 |
| State Administration of Taxation | | 税务总局 |
| December 28, 2021 | | 2021年12月28日 |
| Annex | | 附件 |
| Guidelines for Deregistration of Enterprise (2021 Revision) | | 企业注销指引（2021年修订） |
| I. Basic procedures for enterprises to exit the market | | 一、企业退出市场基本程序 |
| Under normal circumstances, an enterprise that terminates its business activities and that exits from the market needs to undergo such three main procedures as resolution for dissolution, distribution due to liquidation, and deregistration. Taking a company as an example, according to the provisions of the Company Law, before exit from the market and official termination, a company must declare its dissolution according to the law, establish a liquidation team for liquidation, review the company's property, pay taxes, review creditors' rights and debts, and pay employees' wages and social insurance premium. After the liquidation is completed, the company shall prepare a liquidation report, undergo the formalities of deregistration, and announce termination of the company. | | 通常情况下，企业终止经营活动退出市场，需要经历决议解散、清算分配和注销登记三个主要过程。以公司为例，按照《公司法》规定，公司在退出市场正式终止前，须依法宣告解散、成立清算组进行清算，清理公司财产、清缴税款、清理债权债务，支付职工工资、社会保险费用等，待公司清算结束后，应制作清算报告并办理注销公司登记，公告公司终止。 |
| II. Dissolution | | 二、解散 |
| Dissolution of an enterprise is a legal act that an enterprise ceases its business activities and starts the liquidation procedures until the qualification of a legal person is terminated due to the occurrence of legal reasons for dissolution. | | 企业解散是企业因出现法定解散事由时，停止其经营活动，并开始进入清算程序直至终止法人资格的法律行为。 |
| 1. Voluntary dissolution. It means the dissolution of a company based on the wishes of the company or its shareholders. Taking a company as an example as follows, including: the expiration of the business period as prescribed in the bylaws of the company or the occurrence of other reasons for dissolution as prescribed in the bylaws of the company; the resolution of the shareholders' meeting or shareholders' assembly for dissolution; and the company needs to be dissolved due to merger or division. The shareholders' meeting of a limited liability company making a resolution on dissolution of the company must be approved by present shareholders representing more than 2/3 of voting rights; and the shareholders' meeting of a joint-stock company making a resolution on dissolution of the company must be approved by present shareholders representing more than 2/3 of voting rights. The dissolution of a wholly state-owned company must be decided by the state-owned assets supervision and administration institution; and the dissolution of an important wholly state-owned company shall be reported to the people's government at the same level for approval after review by the state-owned assets supervision and administration institution. | | （一）自愿解散。指基于企业或股东的意愿而导致的公司解散。以下以公司为例，包括：公司章程规定的营业期限届满或者公司章程规定的其他解散事由出现；股东会或者股东大会决议解散；因公司合并或者分立需要解散等。其中，有限责任公司股东会对公司解散作出决议，必须经代表2/3以上的表决权的股东通过；股份公司股东大会对公司解散作出决议，必须经出席会议的股东所持表决权的2/3以上通过。国有独资公司的解散，必须由国有资产监督管理机构决定；其中，重要的国有独资公司解散的，应当由国有资产监督管理机构审核后，报本级人民政府批准。 |
| 2. Forced dissolution. It means dissolution not based on the wishes of the company or shareholders, but on the decision or order of the relevant government organ or the ruling of the court. It is usually divided into dissolution by administrative decision or judicial decision. Dissolution by administrative decision means that a company is ordered by a competent administrative authority to be dissolved based on the duties as the company's behavior violates laws and regulations and damages social public interests or public order, including revocation of business license, and ordering closure or cancellation in accordance with the law. Dissolution by judicial decision means that due to serious difficulties in the operation and management of the company, the continued existence of the company will cause great losses to the interests of shareholders and it cannot be resolved by other means, so shareholders holding more than 10% of voting rights in the company institute an action to the people's court, requesting the people's court to order dissolution of the company. | | （二）强制解散。指非依公司或股东自己的意愿，而是基于政府有关机关的决定命令或法院的裁决而发生的解散，通常分为行政决定解散与司法判决解散。行政决定解散，公司因其行为违反了法律法规而损害了社会公共利益或公共秩序从而被行政主管机关依职权责令解散的情形，包括依法被吊销营业执照、责令关闭或者被撤销。司法判决解散，因公司经营管理发生严重困难，继续存续会使股东利益受到重大损失，通过其他途径不能解决的，持有公司全部股东表决权百分之十以上的股东向人民法院提起解散公司诉讼，请求人民法院解散。 |
| III. Liquidation | | 三、清算 |
| After the company has made a resolution on dissolution, it shall conduct liquidation. The important content of the liquidation of a company is to liquidate company assets, settle various debts, and terminate various existing legal relationships. The purpose of liquidation is protecting the interests of the company's creditors, the interests of the company's shareholders and the public interest. Except for the dissolution due to merger or division, a company shall conduct liquidation at the time of dissolution. | | 公司作出解散决议后，应当进行清算。公司清算的重要内容是清理公司资产，清结各项债务，终结现存的各种法律关系。清算的目的在于保护公司债权人的利益、公司股东的利益以及社会公共利益。除因合并、分立而解散外，公司解散时都应当进行清算。 |
| 1. Establishing a liquidation team. A company shall establish a liquidation team within 15 days from the date of the occurrence of the cause of dissolution, to be responsible for disposing of the company's property, creditor's rights and debts. The liquidation team of a limited liability company is composed of the company's shareholders (if the company's shareholders are legal persons, relevant persons may be assigned to participate in the liquidation), and the liquidation team of a joint stock limited company is composed of directors or persons determined by the shareholders' assembly. Where no liquidation team is formed within the time limit, creditors may apply to the people's court for designating relevant persons to form a liquidation team. | | （一）成立清算组。公司在解散事由出现之日起15日内成立清算组，负责清理公司的财产和债权债务。有限责任公司的清算组由公司股东组成（公司股东为法人的，可指派相关人员参与清算），股份有限公司的清算组由董事或者股东大会确定的人员组成。逾期不成立清算组进行清算的，债权人可以申请人民法院指定有关人员组成清算组进行清算。 |
| 2. Issuing the information on the liquidation team and creditors' announcements. Within 10 days from the date of establishment of a liquidation team, the applicant shall announce the information on the liquidation team through the National Enterprise Credit Information Publication System. Concurrently, the liquidation team shall notify creditors within 10 days from the date of establishment, and issue the creditors' announcements through newspapers according to the law within 60 days, and may also issue creditors' announcements to the public free of charge through the National Enterprise Credit Information Publication System, and the announcement period shall be 45 days. | | （二）发布清算组信息和债权人公告。清算组自成立之日起10日内，由申请人通过国家企业信用信息公示系统公告清算组信息。同时，清算组应当自成立之日起10日内通知债权人，并于60日内依法通过报纸发布债权人公告，也可通过国家企业信用信息公示系统免费向社会发布债权人公告，公告期为45日。 |
| 3. Carrying out liquidation activities. The liquidation team shall be responsible for reviewing the company's property, and preparing the balance sheets and checklists of properties respectively; handling the company's outstanding business related to liquidation; paying fines and penalties imposed upon by the administrative and judicial organs; paying outstanding taxes and taxes generated during the liquidation process to the customs and taxation organs, and undergoing the relevant formalities, including overdue fines, fines, paying taxes for tax-reduced and exempted goods that are released from customs supervision in advance, and submitting relevant licenses that need to be reissued, handling cancellation and liquidation of corporate income tax, handling liquidation of land value-added tax, settling export tax refund (exemption), and handing in invoices and tax control equipment for cancellation, among others; and taxpayers who commit tax-related violations shall accept penalty and pay fines; review creditor's rights and debts; and dispose of the company's remaining properties after paying off debts. | | （三）开展清算活动。清算组负责清理公司财产，分别编制资产负债表和财产清单；处理与清算有关的公司未了结的业务；缴纳行政机关、司法机关的罚款和罚金；向海关和税务机关清缴所欠税款以及清算过程中产生的税款并办理相关手续，包括滞纳金、罚款、缴纳减免税货物提前解除海关监管需补缴税款以及提交相关需补办许可证件，办理企业所得税注销清算、办理土地增值税清算、结清出口退（免）税款、缴销发票和税控设备等；存在涉税违法行为的纳税人应当接受处罚缴纳罚款；清理债权、债务；处理公司清偿债务后的剩余财产等。 |
| 4. Allocating properties of the company. The liquidation team shall, after reviewing the properties of the company and preparing balance sheets and checklists of property, make a plan of liquidation and report to the shareholders' meeting, the shareholders' assembly, or the people's court for confirmation. After paying off the liquidation expenses, wages of employees, social insurance premiums and legal indemnities, the outstanding taxes, and the remaining properties after repayment of the company's debts may, in the case of a limited liability company, be distributed according to the proportion of capital contribution of the shareholders, or, in the case of a joint stock limited company, distributed according to the proportion of stocks held by the shareholders. During the liquidation, the company continues to exist but shall not carry out any business activity that has nothing to do with liquidation. None of the properties of the company may be distributed to any shareholder before they are used for debt payoff as described in the preceding paragraph. | | （四）分配公司财产。清算组在清理公司财产、编制资产负债表和财产清单后，应当制定清算方案，并报股东会、股东大会或者人民法院确认。公司财产在分别支付清算费用、职工的工资、社会保险费用和法定补偿金，缴纳所欠税款，清偿公司债务后的剩余财产，有限责任公司按照股东的出资比例分配，股份有限公司按照股东持有的股份比例分配。清算期间，公司存续，但不得开展与清算无关的经营活动。公司财产在未依照前款规定清偿前，不得分配给股东。 |
| 5. Preparing liquidation reports. After the liquidation of the company is completed, the liquidation team shall made a liquidation report and submit the report to the shareholders' meeting, the shareholders' assembly, or the people's court for confirmation, and the company registration authority to deregister the company. The liquidation team shall also make a public announcement regarding the termination of the company. | | （五）制作清算报告。清算组在清算结束后，应制作清算报告，报股东会、股东大会或者人民法院确认，并报送公司登记机关，申请注销公司登记，公告公司终止。 |
| IV. Deregistration | | 四、注销登记 |
| 1. Ordinary deregistration procedures | | （一）普通注销流程 |
| The ordinary deregistration procedures shall be applicable to all types of enterprises. After an enterprise completes liquidation, it shall respectively undergo the deregistration procedures for tax registration, enterprise registration, and social insurance registration. For companies involved in customs declaration and other related business, deregistration of the recordation of the customs declaration entity shall be handled as well. | | 普通注销流程适用于各类企业。企业在完成清算后，需要分别注销税务登记、企业登记、社会保险登记，涉及海关报关等相关业务的公司，还需要办理海关报关单位备案注销等事宜。 |
| (1) Applying for tax deregistration. | | 1.申请注销税务登记。 |
| When a taxpayer applies to the taxation department for deregistration, the taxation department shall conduct pre-inspection of tax deregistration to check whether the taxpayer has any outstanding matter. | | 纳税人向税务部门申请办理注销时，税务部门进行税务注销预检，检查纳税人是否存在未办结事项。 |
| (a) If a taxpayer who has never handled tax-related matters takes the initiative to go to the taxation department to handle tax clearance, the taxation department may immediately issue a tax clearance document according to the business license provided by the taxpayer. | | （1）未办理过涉税事宜的纳税人，主动到税务部门办理清税的，税务部门可根据纳税人提供的营业执照即时出具清税文书。 |
| (b) For taxpayers who meet the conditions for immediate handling in default, when handling tax deregistration, if the materials are complete, the taxation department shall immediately issue a tax clearance document; and if the materials are incomplete, the taxation department may immediately issue a tax clearance document after a commitment is made. The taxpayer shall supplement the materials and settle the relevant matters within the pledged time limit. The specific tolerance conditions are: | | （2）符合容缺即时办理条件的纳税人，在办理税务注销时，资料齐全的，税务部门即时出具清税文书；若资料不齐，可在作出承诺后，税务部门即时出具清税文书。纳税人应按承诺的时限补齐资料并办结相关事项。具体容缺条件是： |
| (i) A taxpayer that has handled tax-related matters but has not obtained invoices (including issuing invoices on behalf), and has no outstanding tax (overdue fines) or fines shall take the initiative to handle tax clearance at the taxation department. | | ①办理过涉税事宜但未领用发票（含代开发票）、无欠税（滞纳金）及罚款的纳税人，主动到税务部门办理清税的； |
| (ii) A taxpayer is not under the state of tax inspection, has no outstanding tax (overdue fines) or fines, has handed in the special value-added tax invoices and tax control equipment for cancellation, and falls under any of the following circumstances: | | ②未处于税务检查状态、无欠税（滞纳金）及罚款、已缴销增值税专用发票及税控设备，且符合下列情形之一的纳税人： |
| ● A taxpayer whose tax credit rating is A or B. | | ●纳税信用级别为A级和B级的纳税人； |
| ● Am M-level taxpayer whose parent company's tax credit rating is A. | | ●控股母公司纳税信用级别为A级的M级纳税人； |
| ● An enterprise formed by talents introduced by provincial people's governments or industry leaders recognized by industry associations above the provincial level. | | ●省级人民政府引进人才或经省级以上行业协会等机构认定的行业领军人才等创办的企业； |
| ● A regular fixed-amount individual industrial and commercial household not included in the tax credit rating evaluation. | | ●未纳入纳税信用级别评价的定期定额个体工商户； |
| ● A taxpayer who has not reached the threshold for value-added tax. | | ●未达到增值税纳税起征点的纳税人。 |
| (c) Where the conditions for immediate handling in fault under the commitment system (or if the taxpayer is unwilling to make commitment despite meeting the conditions for immediate handling in default under the commitment system), the taxation department shall issue a Notice on Tax Matters to the taxpayer (notifying unsettled matters), and the taxpayer may apply for tax deregistration only after completing all unsettled matters. | | （3）不符合承诺制容缺即时办理条件的（或虽符合承诺制容缺即时办理条件但纳税人不愿意承诺的），税务部门向纳税人出具《税务事项通知书》（告知未结事项），纳税人先行办理完毕各项未结事项后，方可申请办理税务注销。 |
| (d) For an enterprise declared bankrupt by the people's court, if the administrator applies for tax deregistration upon strength of the people's court's ruling on ending the bankruptcy procedure, the taxation department shall immediately issue a tax clearance document. | | （4）经人民法院裁定宣告破产的企业，管理人持人民法院终结破产程序裁定书申请税务注销的，税务部门即时出具清税文书。 |
| (e) A taxpayer does not need to apply to the tax authority for terminating the “Entrusted Deduction Agreement” before handling tax deregistration. After the tax authority completes the tax deregistration, the Entrusted Deduction Agreement shall be automatically terminated. | | （5）纳税人办理税务注销前，无需向税务机关提出终止“委托扣款协议书”申请。税务机关办结税务注销后，委托扣款协议自动终止。 |
| (2) Applying for deregistration of enterprises. The liquidation team shall submit the application for deregistration, the resolution of the shareholders' meeting, the liquidation report and the tax clearance certificate and other relevant materials to the registration authority to apply for deregistration. Where the registration authority and the tax authority have shared an enterprise's tax clearance information, the enterprise does not need to submit a paper tax clearance certificate; and an enterprise that has obtained the original and duplicate of the paper business license shall hand in the original and duplicate of the business license. To apply for deregistration, a wholly state-owned company shall also submit the decision of the state-owned assets supervision and administration institution. In particular, a crucial wholly state-owned company as determined by the State Council shall also submit the approval document of the people's government at the level corresponding to the company. To apply for deregistration, an enterprise with branches shall also submit the deregistration certificates of its branches. | | 2.申请注销企业登记。清算组向登记机关提交注销登记申请书、股东会决议、清算报告和清税证明等相关材料申请注销登记。登记机关和税务机关已共享企业清税信息的，企业无需提交纸质清税证明文书；领取了纸质营业执照正副本的，缴回营业执照正副本。国有独资公司申请注销登记，还应当提交国有资产监督管理机构的决定，其中，国务院确定的重要的国有独资公司，还应当提交本级人民政府的批准文件。有分支机构的企业申请注销登记，还应当提交分支机构的注销登记证明。 |
| ．．．．．． | | ．．．．．． |
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