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                                          北京市市場監督管理局等六部門關于進一步推進企業注銷便利化優化營商環境的意見

                                          時間: 2019-02-22
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                                           北京市市場監督管理局等六部門關于

                                          進一步推進企業注銷便利化優化營商環境的意見

                                          京市監發〔2019〕5號

                                          各區政府,各有關部門:

                                          為進一步深化商事制度改革,持續優化我市營商環境,提高企業退出效率,降低制度性交易成本,為企業退出市場提供更加便利化的服務按照《市場監管總局關于開展進一步完善企業簡易注銷登記改革試點工作的通知》(國市監注〔2018〕237號)和市場監管總局等五部門《關于推進企業注銷便利化工作的通知》(國市監注〔2019〕30號)要求,提出如下意見。

                                          一、進一步完善企業簡易注銷登記改革試點

                                          (一)擴大簡易注銷適用范圍領取營業執照后未開業、申請注銷登記前未發生債權債務或者已將債權債務清算完結的有限責任公司、非上市股份有限公司、全民所有制企業、集體所有制企業、個人獨資企業、合伙企業、農民專業合作社以及上述企業分支機構均適用簡易注銷登記程序。

                                          (二)壓縮簡易注銷登記公告時間企業通過簡易注銷登記程序辦理的,可以通過國家企業信用信息系統免費公告,公告時間由45天(自然日)壓縮為20天(自然日)

                                          (三)建立容錯機制,暢通簡易注銷登記渠道申請簡易注銷登記的企業經登記機關審查存在“被列入企業經營異常名錄”“存在股權(投資權益)被凍結、出質或動產抵押等情形”“有正在被立案調查或采取行政強制、司法協助、被予以行政處罰等情形的”“企業所屬的非法人分支機構未辦理注銷登記的”等不適用簡易注銷程序的,待異常狀態消失后,允許企業再次依程序申請簡易注銷登記。對于因承諾書文字、形式填寫不規范的企業,登記機關在企業補正后予以受理其簡易注銷申請。

                                          二、優化普通注銷程序

                                          (四)優化清算組備案程序取消企業向公司登記機關進行清算組備案的程序,改為企業自行通過國家企業信用信息系統免費公示清算組信息。

                                          (五)優化公告方式將企業通過報紙公告的程序調整為允許企業通過國家企業信用信息系統免費公告,減輕企業辦事成本。

                                          (六)精簡申請文書材料通過國家企業信用信息系統公示清算組信息、發布公告的,不再要求企業提交清算組《備案通知書》、公告報樣等材料,僅需提交注銷登記申請書、依法作出的決議或者決定、清算報告等材料。

                                          (七)優化涉稅核查經與稅務部門在線核查納稅人狀態為“注銷”的,確認為已辦結清稅手續,無需向登記機關提交清稅證明。

                                          三、推行稅務注銷分類處理,提高清稅速度

                                          (八)優化涉稅注銷服務對于符合條件的企業,通過實行清稅證明免辦服務,嚴格落實《國家稅務總局關于進一步優化辦理企業稅務注銷程序的通知》(稅總發〔2018149號)關于優化稅務注銷相關規定。對于符合條件的企業,通過實行清稅證明免辦服務,優化稅務注銷即辦服務,簡化稅務注銷辦理的資料和流程,實行“一窗受理、內部流轉、限時辦結、窗口出件”的“套餐式”管理。強化“首問責任制”和“一次性告知”等舉措,提高納稅人實際辦稅感受,加快稅務注銷進度。

                                          四、優化社會保險等登記注銷,降低企業辦事成本

                                          (九)相關部門優化注銷手續人力資源和社會保障部門根據市場監管部門共享的企業注銷信息,提前預審,主動詳盡告知企業結清應繳納的社會保險費、滯納金、罰款等事宜。優化辦理流程,對于在辦理企業登記注銷前已結清費用的企業,企業辦理登記注銷后,不再要求企業赴社會保險登記機構辦理社會保險登記注銷。商務、海關等部門在辦理涉及外商投資企業、進出口企業的注銷相關業務時,要進一步提高辦事效率,優化流程,精簡材料,為企業提供更加便利化的服務。住房公積金管理中心根據市場監管部門共享的企業注銷信息,核查企業住房公積金繳存情況,主動告知企業應結清補繳欠繳住房公積金事宜。

                                          五、解決疑難問題暢通退出渠道

                                          (十)解決有限責任公司股東不配合、失聯等原因無法形成合議意見的問題一是依據《公司法》規定、公司章程約定可以形成有效決議的,經書面及報紙公告通知全體股東,召開股東會形成符合法律及章程規定表決比例的決議并清算后,公司可以持決議與清算報告向登記機關申請注銷。二是公司無法形成有效決議的,支持股東向人民法院提起強制清算申請,憑人民法院終結強制清算的裁定向登記機關申請注銷。

                                          (十一)解決營業執照遺失問題營業執照遺失申請注銷登記的,企業可不再單獨辦理補領營業執照手續。企業通過國家企業信用信息公示系統免費發布營業執照作廢聲明,或在報紙刊登執照遺失公告后持相關材料及注銷登記申請材料直接辦理注銷登記。

                                          (十二)解決法定代表人無法提出申請問題法定代表人無法代表公司提出注銷申請的企業,可將變更法定代表人與注銷兩個環節合并向登記機關申請辦理。公司可以由股東依法成立的清算組負責人簽署注銷文件,非公司企業法人可以由出資人依法任命的新任法定代表人簽署注銷文件。

                                          六、加強跨部門信息共享和業務協同

                                          (十三)加強信息檔案材料協同共享稅務、人力資源和社會保障、商務、住房公積金等部門可以通過市場監管部門“企業登記信息材料遠程查詢服務平臺”進行數字影像檔案在線查詢調取所需信息。

                                          (十四)逐步推行全程電子化注銷模式便利申請人在線提交申請信息及紙質申請材料的電子影像文件,登記過程中產生的電子數據和電子影像文件作為企業登記電子材料,與紙質材料具有同等法律效力,申請人無需到登記部門現場提交紙質材料。通過全程電子化途徑申請注銷登記的,企業無需繳回原紙質營業執照。

                                          (十五)搭建一體化注銷服務平臺以現有“e窗通”平臺建設方案為基礎,建設“企業注銷信息服務平臺”,逐步打通各有關部門辦理企業注銷業務流程,實現企業注銷“一網服務”,為申請人提供辦事流程清晰透明、企業信息互通共享、全流程進度跟蹤等功能的電子政務服務

                                          七、強化信用管理,完善聯合管理懲戒制度

                                          (十六)強化信用監管對于提交虛假材料或者采取其他欺詐手段隱瞞重要事實取得注銷登記,被撤銷登記的,列入嚴重違法失信企業名單,并通過國家企業信用信息公示系統公示。

                                          (十七)嚴格失信懲戒對于以“承諾制”容缺方式辦理稅務注銷,納稅人應按照承諾的時限補齊資料并辦結相關事項。若未履行承諾的,稅務機關將對其法定代表人、財務負責人納入納稅信用D級管理。

                                          (十八)暢通救濟途徑對惡意利用企業簡易注銷程序逃避債務或侵害他人合法權利的,支持有關利害關系人通過民事訴訟,向投資人主張其合法權益,投資人違反法律、法規規定,構成犯罪的,依法追究刑事責任。

                                          八、切實抓好工作落實

                                          (十九)強化責任市市場監督管理局牽頭推進企業注銷便利化工作,負責優化企業注銷登記辦理流程服務平臺,會同相關部門加強對推進企業注銷便利度工作的統籌協調。稅務部門負責提高企業清繳稅款辦理體驗,人力資源社會保障部門負責完善企業清繳社保費用流程,住房公積金管理中心負責完善企業結清住房公積金流程。各區政府要落實理順工作機制,明確任務、細化措施、協同統籌推進,確保政策落實生根。

                                          (二十)廣泛宣傳各部門要加大對注銷政策宣傳力度。特別是要豐富宣傳方式和渠道,讓企業和群眾聽得懂、看得明、可操作,用足用好政策措施。加強對企業的法律法規宣傳,讓企業明確知曉在注銷退市時應該履行的法律義務和責任。

                                          (二十一)加強培訓各部門要加大對市區兩級工作人員的業務培訓,確保工作人員全面了解改革政策措施,熟練掌握工作流程和辦理要求,做好咨詢、告知、登記服務,全面落實“首問責任制”和“一次性告知”,切實解決企業在注銷中遇到的實際困難。

                                          (二十二)持續推進將優化企業注銷作為一項長期改革工作,切實抓好抓實。堅持問題導向,及時聽取相關企業、群眾等各方面的意見和建議,研究解決突出問題,集成、儲備更多改革政策措施,穩定社會預期,保障改革紅利持續釋放。

                                           

                                          北京市市場監督管理局   國家稅務總局北京市稅務局

                                           北京市人力資源和社會保障局  北京市商務局

                                          北京住房公積金管理中心   北京海關

                                               2019131



                                          Opinions of Six Departments Including the Beijing Administration for Industry and Commerce on

                                          Further Improving Enterprise Cancellation Facilitation and Optimizing the Business Environment

                                          Jing Shi Jian Fa [2019] No. 5

                                           

                                          The Peoples 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 Enterprise

                                            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 peoples 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 applicants 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 enterprises 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 peoples 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.

                                           

                                            Beijing Municipal Administration for Market Regulation Beijing Municipal Tax Service, State Taxation Administration

                                            Beijing Municipal Human Resources and Social Security Bureau

                                            Beijing Municipal Commission of Commerce

                                            Beijing Municipal Housing Provident Fund Management Center

                                            Beijing Customs District

                                            January 31, 2019

                                           

                                           

                                           


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