进一步推进企业注销便利化优化营商环境的意见

京市监发〔2019〕5号

各区政府，各有关部门：

为进一步深化商事制度改革，持续优化我市营商环境，提高企业退出效率，降低制度性交易成本，为企业退出市场提供更加便利化的服务，按照《市场监管总局关于开展进一步完善企业简易注销登记改革试点工作的通知》（国市监注〔2018〕237号）和市场监管总局等五部门《关于推进企业注销便利化工作的通知》（国市监注〔2019〕30号）要求，提出如下意见。

一、进一步完善企业简易注销登记改革试点

（一）扩大简易注销适用范围。领取营业执照后未开业、申请注销登记前未发生债权债务或者已将债权债务清算完结的有限责任公司、非上市股份有限公司、全民所有制企业、集体所有制企业、个人独资企业、合伙企业、农民专业合作社以及上述企业分支机构均适用简易注销登记程序。

（二）压缩简易注销登记公告时间。企业通过简易注销登记程序办理的，可以通过国家企业信用信息系统免费公告，公告时间由45天（自然日）压缩为20天（自然日）。

（三）建立容错机制，畅通简易注销登记渠道。申请简易注销登记的企业经登记机关审查存在“被列入企业经营异常名录”“存在股权（投资权益）被冻结、出质或动产抵押等情形”“有正在被立案调查或采取行政强制、司法协助、被予以行政处罚等情形的”“企业所属的非法人分支机构未办理注销登记的”等不适用简易注销程序的，待异常状态消失后，允许企业再次依程序申请简易注销登记。对于因承诺书文字、形式填写不规范的企业，登记机关在企业补正后予以受理其简易注销申请。

二、优化普通注销程序

（四）优化清算组备案程序。取消企业向公司登记机关进行清算组备案的程序，改为企业自行通过国家企业信用信息系统免费公示清算组信息。

（五）优化公告方式。将企业通过报纸公告的程序调整为允许企业通过国家企业信用信息系统免费公告，减轻企业办事成本。

（六）精简申请文书材料。通过国家企业信用信息系统公示清算组信息、发布公告的，不再要求企业提交清算组《备案通知书》、公告报样等材料，仅需提交注销登记申请书、依法作出的决议或者决定、清算报告等材料。

（七）优化涉税核查。经与税务部门在线核查纳税人状态为“注销”的，确认为已办结清税手续，无需向登记机关提交清税证明。

三、推行税务注销分类处理，提高清税速度

（八）优化涉税注销服务。对于符合条件的企业，通过实行清税证明免办服务，严格落实《国家税务总局关于进一步优化办理企业税务注销程序的通知》（税总发〔2018〕149号）关于优化税务注销相关规定。对于符合条件的企业，通过实行清税证明免办服务，优化税务注销即办服务，简化税务注销办理的资料和流程，实行“一窗受理、内部流转、限时办结、窗口出件”的“套餐式”管理。强化“首问责任制”和“一次性告知”等举措，提高纳税人实际办税感受，加快税务注销进度。

四、优化社会保险等登记注销，降低企业办事成本

（九）相关部门优化注销手续。人力资源和社会保障部门根据市场监管部门共享的企业注销信息，提前预审，主动详尽告知企业结清应缴纳的社会保险费、滞纳金、罚款等事宜。优化办理流程，对于在办理企业登记注销前已结清费用的企业，企业办理登记注销后，不再要求企业赴社会保险登记机构办理社会保险登记注销。商务、海关等部门在办理涉及外商投资企业、进出口企业的注销相关业务时，要进一步提高办事效率，优化流程，精简材料，为企业提供更加便利化的服务。住房公积金管理中心根据市场监管部门共享的企业注销信息，核查企业住房公积金缴存情况，主动告知企业应结清补缴欠缴住房公积金事宜。

五、解决疑难问题畅通退出渠道

（十）解决有限责任公司股东不配合、失联等原因无法形成合议意见的问题。一是依据《公司法》规定、公司章程约定可以形成有效决议的，经书面及报纸公告通知全体股东，召开股东会形成符合法律及章程规定表决比例的决议并清算后，公司可以持决议与清算报告向登记机关申请注销。二是公司无法形成有效决议的，支持股东向人民法院提起强制清算申请，凭人民法院终结强制清算的裁定向登记机关申请注销。

（十一）解决营业执照遗失问题。营业执照遗失申请注销登记的，企业可不再单独办理补领营业执照手续。企业通过国家企业信用信息公示系统免费发布营业执照作废声明，或在报纸刊登执照遗失公告后持相关材料及注销登记申请材料直接办理注销登记。

（十二）解决法定代表人无法提出申请问题。法定代表人无法代表公司提出注销申请的企业，可将变更法定代表人与注销两个环节合并向登记机关申请办理。公司可以由股东依法成立的清算组负责人签署注销文件，非公司企业法人可以由出资人依法任命的新任法定代表人签署注销文件。

六、加强跨部门信息共享和业务协同

（十三）加强信息档案材料协同共享。税务、人力资源和社会保障、商务、住房公积金等部门可以通过市场监管部门“企业登记信息材料远程查询服务平台”进行数字影像档案在线查询调取所需信息。

（十四）逐步推行全程电子化注销模式。便利申请人在线提交申请信息及纸质申请材料的电子影像文件，登记过程中产生的电子数据和电子影像文件作为企业登记电子材料，与纸质材料具有同等法律效力，申请人无需到登记部门现场提交纸质材料。通过全程电子化途径申请注销登记的，企业无需缴回原纸质营业执照。

（十五）搭建一体化注销服务平台。以现有“e窗通”平台建设方案为基础，建设“企业注销信息服务平台”，逐步打通各有关部门办理企业注销业务流程，实现企业注销“一网服务”，为申请人提供办事流程清晰透明、企业信息互通共享、全流程进度跟踪等功能的电子政务服务。

七、强化信用管理，完善联合管理惩戒制度

（十六）强化信用监管。对于提交虚假材料或者采取其他欺诈手段隐瞒重要事实取得注销登记，被撤销登记的，列入严重违法失信企业名单，并通过国家企业信用信息公示系统公示。

（十七）严格失信惩戒。对于以“承诺制”容缺方式办理税务注销，纳税人应按照承诺的时限补齐资料并办结相关事项。若未履行承诺的，税务机关将对其法定代表人、财务负责人纳入纳税信用D级管理。

（十八）畅通救济途径。对恶意利用企业简易注销程序逃避债务或侵害他人合法权利的，支持有关利害关系人通过民事诉讼，向投资人主张其合法权益，投资人违反法律、法规规定，构成犯罪的，依法追究刑事责任。

八、切实抓好工作落实

（十九）强化责任。市市场监督管理局牵头推进企业注销便利化工作，负责优化企业注销登记办理流程服务平台，会同相关部门加强对推进企业注销便利度工作的统筹协调。税务部门负责提高企业清缴税款办理体验，人力资源社会保障部门负责完善企业清缴社保费用流程，住房公积金管理中心负责完善企业结清住房公积金流程。各区政府要落实理顺工作机制，明确任务、细化措施、协同统筹推进，确保政策落实生根。

（二十）广泛宣传。各部门要加大对注销政策宣传力度。特别是要丰富宣传方式和渠道，让企业和群众听得懂、看得明、可操作，用足用好政策措施。加强对企业的法律法规宣传，让企业明确知晓在注销退市时应该履行的法律义务和责任。

（二十一）加强培训。各部门要加大对市区两级工作人员的业务培训，确保工作人员全面了解改革政策措施，熟练掌握工作流程和办理要求，做好咨询、告知、登记服务，全面落实“首问责任制”和“一次性告知”，切实解决企业在注销中遇到的实际困难。

（二十二）持续推进。将优化企业注销作为一项长期改革工作，切实抓好抓实。坚持问题导向，及时听取相关企业、群众等各方面的意见和建议，研究解决突出问题，集成、储备更多改革政策措施，稳定社会预期，保障改革红利持续释放。

北京市市场监督管理局   国家税务总局北京市税务局

 北京市人力资源和社会保障局  北京市商务局

北京住房公积金管理中心   北京海关

     2019年1月31日

Opinions of Six Departments Including theAdministration for Industry and Commerce on

Further ImprovingCancellation Facilitation and Optimizing the Business Environment

Jing Shi Jian Fa [2019] No. 5

The People’s Governments of all districts and all related departments,

  To further deepen the commercial system reform, continually optimize the business environment of our city, improve the enterprise exit efficiency and provide more convenient services for the enterprise to exit from the market, we have, pursuant to the requirements stipulated in the Notice of the State Administration for Market Regulation on Conducting a Pilot Program of Further Improving the Reform of Simplified Deregistration of Enterprises (Guo Shi Jian Zhu [2018] No.237) and the Notice on Promoting the Convenience of Enterprise Deregistration (Guo Shi Jian Zhu [2019] No.30) by five authorities including the State Administration for Market Regulation, proposed the opinions as follows.

  I. Further Improve the Pilot Program for the Reform of Simplified Deregistration of

  1. Expanding the applicability of simplified deregistration. The simplified deregistration procedures apply to a limited liability company, unlisted limited company by share, enterprise owned by the whole people, sole proprietorship enterprise, partnership enterprise, or farmers' professional cooperative as well as the branches of the above enterprise which has not commenced operation since receiving business licenses, or has no liabilities or no outstanding liabilities before its application for deregistration.

  2. Shortening the time of announcement for simplified deregistration announcement. In the event that an enterprise turns to the simplified deregistration procedures, it may use the free announcement in the national enterprise credit system, which duration is shortened from 45 days (calendar days) to 20 days (calendar days).

  3. Establishing the fault tolerance system and smoothing the channel for simplified deregistration. Where an enterprise applies for simplified deregistration, but it is found upon examination by the registration authority that “the enterprise has been included in the list of in the list of enterprises with abnormal business operations,” “its equities (investment interests) are frozen or pledged or its movable property is mortgaged,” “the enterprise is being investigated or taking administrative arbitrariness and judicial assistance, or being given administrative punishments”, “a non-legal person branch of the enterprise has not been deregistered” or the enterprise falls under any other circumstance where simplified deregistration procedures are not applicable, the enterprise shall be allowed to reapply for simplified deregistration under the procedures after the said abnormal business status ends. Where the text or form of a letter of commitment filled out by an enterprise is non-standard, the registration authority shall not accept the enterprise's application for simplified deregistration until supplements and corrections have been made.

  II. Optimize general deregistration procedures

  4. Optimizing recordation procedures of liquidation groups The procedures that the enterprise shall clear the recordation procedures of liquidation to the company registration authority shall be cancelled and are changed to those that enterprises may voluntarily issue announcements on the information about the liquidation groups in the national enterprise credit information publication system free of charge.

  5. Optimizing announcement method. The procedures that the enterprise shall issue announcements in newspapers are adjusted to those that the enterprise is allowed to issue announcements free of charge in the national enterprise credit information publication system, thus reducing enterprises’ affairs handling costs.

  6. Streamlining application instrument materials Where an enterprise publicizes the information about the liquidation groups and issues announcements in the national enterprise credit information publication system, it is no longer required to submit materials including the Recordation Notification of the liquidation groups or the sample announcement, instead, it only has to submit such materials as deregistration application, resolution or decision made according to laws and liquidation report.

  7. Optimizing tax-related inspections and examinations. For taxpayers whose are in the state of “Cancllation” through online check with the tax authority and are confirmed of closing all tax clearance formalities are not required to submit the tax clearance certificate to the registration authority.

  III. Conduct categorized handling of tax deregistration and improve the speed of tax clearance

  8. Optimizing tax-related deregistration services. For eligible enterprises, the relevant provisions on optimizing tax deregistration stipulated in the Notice of the State Taxation Administration on Further Optimizing Tax De-registration Procedures for Enterprises (Shui Zong Fa [2018] No. 149) will be strictly implemented by providing the tax clearance certificate exemption service. For eligible enterprises, we will, through the implementation of the tax clearance certificate exemption service, optimize the tax deregistration service, simplify the materials and flows for tax deregistration handling and implement the “combo” service mode of “one-window acceptance, internal circulation, completion of handling tax-related matters within a specified time limit, and window delivery”. We will strengthen the movers of “first asking responsibility system” and “one-off notification” to raise the actual feelings of the taxpayers and speed up the tax deregistration progress.

  IV. Optimize social security registration and deregistration to reduce enterprises’ affairs handling costs.

  9. Relevant departments optimize deregistration formalities. The human resources and social security department shall, based on the enterprise deregistration information shared by the market regulation department, make pre-examination in advance and proactively inform the enterprises to settle the social security fees, overdue fees and penalties payable. Optimizing handling process. Enterprises that have cleared all fees before the enterprise deregistration are no longer required to go to the social security registration authority to handle the social security deregistration after they have closed deregistration. While handling deregistration involving foreign-invested enterprises or export&import enterprises, the departments of commerce and customs shall further improve efficiency, optimize process and streamline materials to provide more convenient services for the enterprises. The housing provident fund management center shall, based on the enterprise deregistration information shared by the market regulation department, check the housing provident fund deposit and proactively inform the enterprise to settle the payment of the outstanding housing provident funds.

  V. Solve Knotty Problems to Smooth Exit Channel

  10. Solving the problem of failure to form resolutions due to refusal to cooperate or missing of shareholders of limited liability companies. First, if the valid resolution may be formed in accordance with the provisions in the Company Law and the agreements in the Articles of Association, the company, after informing all shareholders in writing or newspaper announcement to hold the Shareholders’ Meeting, forming the resolution in the voting proportion stipulated in laws and the Articles of Association and closing liquidation, may apply for deregistration to the registration authority with the resolution and the liquidation report. Second, if no effective resolution can be formed, the shareholders of the company are encouraged to file an mandatory liquidation application to the people’s court and apply for deregistration to the registration authority with the holding of the court to close mandatory liquidation.

  11. Solving the problem of loss of business license If the business license is lost when the application for deregistration is made, the enterprise may no longer apply for the replacement of the business license. The enterprise, after issuing the statement of business license invalidity free of charge in the national enterprise credit information disclosure system or publishing the announcement of business license loss in newspaper, mat direct handle deregistration with relevant materials and the application materials for deregistration.

  12. Solving the problem that the legal representative is unable to propose the application. The enterprise whose legal representative is unable to propose the deregistration on behalf of the company may integrate such two links as legal representative change and deregistration into one and then make the application to the registration authority. In case of a company, the head of the liquidation group set up by the shareholders according to law may sign the deregistration documents; in case of non-corporate enterprise legal person, the investors may appoint a new legal representative according to laws to sign the deregistration documents.

  VI. Strengthen interdepartmental information sharing and business collaboration

  13. Strengthening collaboration and sharing of information, archives and document. The departments of tax, human resources and social security, commerce and housing provident fund may inquire and retrieve necessary digital and video archives online through the “remote inquiry service platform for enterprise registration information and materials” of the market regulation department.

  14. Gradually implementing the “whole-process electronic” deregistration model. The electronic video files facilitating applicant’s online submission of application and of the paper application materials and the electronic data and electronic video files created in the registration process are the enterprise’s electronic registration materials and have the same legal effect as the paper materials. The applicant does not have to submit the paper materials on site of the registration department. If the deregistration is handled in the whole-process electronic channel, the enterprise is not required to return the original paper business license.

  15. Establishing integrated deregistration service platform. Base on the construction scheme of the current E-window platform, the “enterprise deregistration information service platform” will be established to gradually interconnect the business flows for handling enterprise deregistration of all relevant department, realize services for enterprise deregistration through “one network and provide the applicant with electronic government services with clear and transparent handling processes, communicated and shared enterprise information and whole-process progress traceability.

  VII. Strengthen credit management and improve the system of joint disciplinary actions

  16. Strengthening credit regulation. Enterprises that are deregistered by submitting fake materials or concealing important facts by other fraudulent means will be included in the list of seriously illegal and dishonest enterprises according to the law, and announced in the national enterprise credit information disclosure system.

  17. Intensifying dishonesty punishment. For which tax deregistration is handled by making commitments of fault tolerance, taxpayers shall supply relevant materials and handle relevant taxation affairs within the pledged time limit. In case of enterprises’ failure to fulfill the commitment, the tax departments shall include theirs legal representatives and persons in charge of finance in the Class D management of tax-paying credit.

  18. Smoothing remedy channels. In case of debt evasion or infringement upon others lawful rights through malicious use of the simplified enterprise deregistration procedures, the relevant stakeholders are supported to claim their legitimate rights and interests against the investors through civil litigation. If the investors violate the provisions of laws and regulations and constitute a crime, they shall be investigated for criminal liability according to law.

  VIII. Effectively strengthen work execution.

  19. Strengthening responsibilities. The Municipal Administration for Market Regulation leads the advancement of the enterprise deregistration facilitation, is responsible for optimizing the enterprise deregistration handling process service platform and work with other relevant departments to strengthen the overall coordination of the work in this regard. The tax departments are responsible for improving enterprises' experience of tax payment, the human resources and social security departments are responsible for improving the process for enterprises’ payment of social security fees and the housing provident fund management centers are responsible for improving the process for enterprises’ settling housing provident funds. All district people’s governments shall effectively rationalize the working mechanism, specify tasks and measures and coordinate the advancement to ensure the true implementation of the policy.

  20. Wide publicity. All departments shall intensify the publicity of the deregistration policy, in particular enriching methods and channels of publicity so that enterprises and masses may understand, operate and fully leverage the policy measures. Law and regulation publicity to enterprises shall be strengthen so that they are fully aware of the legal obligations and liabilities during deregistration.

  21. Strengthening training. All departments shall strengthen business training of the staff at both the municipal and district levels to ensure they comprehensively understand the reform policy and measures, master the work process and handling requirements and properly provide consultation, disclosure and registration services. The “first asking responsibility system” and “one-off notification” shall be fully implemented to substantially resolve various actual difficulties encountered by enterprises.

22. Constant advancement. The optimization of enterprise deregistration will be regarded as long-term reform task to be properly and fully implemented. We shall uphold the problem-oriented philosophy, listen to various opinions and suggestions from relevant enterprises and masses, solve prominent problems, integrate and reserve more reform policies and measures, stabilize social expectations and ensure sustained release of reform dividend.

 Municipal Administration for Market RegulationMunicipal Tax Service, State Taxation Administration

 Municipal Human Resources and Social Security Bureau

 Municipal Commission of Commerce

 Municipal Housing Provident

  Beijing Customs District

  January 31, 2019