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外商投资企业注销流程

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发布时间:2017-03-09

   一、 法律依据 外商投资企业的解散和清算工作现在应按照公司法和外商投资法律、行政法规的相关规定办理。

 
  具体说来,主要是以下法律法规:
 
  (1) 《公司法》
 
  (2) 《外资企业法实施细则》
 
  (3) 《中外合作经营企业法实施细则》
 
  (4) 《中外合资经营企业法实施条例》 特别提醒的是,《外商投资企业清算办法》已于2008年1月15日被国务院废止了。
 
  二、 基本程序介绍
 
  外资审批机关申请批准解散(10个工作日)-----成立清算组,并向工商机关备案、公告(5个工作日)-----清算组出清算报告(3个月)-----向外资审批机关提交清算报告并撤消批准证书-----向税务局、海关部门注销---向工商机关注销----办理银行销户、外汇、财政、技监、统计、公安等部门注销手续。
 
  三、 具体文件要求和时限
 
  1. 外资审批机关申请解散 外资企业启动解散、清算程序前,须向企业原审批机关(各地区外经贸委)请求批准,并向外经贸委提供下列所需材料:
 
  (1)申请书;
 
  (2)股东会决议、董事会决议;
 
  (3)营业执照;
 
  (4)批准证书。
 
  审批机关收到终止申请书和相关材料后,于10个工作日内作出批准企业解散的批件,并在全国外商投资企业审批管理系统中增加批准企业解散的信息。
 
  2. 清算组的成立、备案与公告 企业应在批准解散之日起15日内成立清算委员会,依法开始清算。清算委员会应当由外资企业的法定代表人、债权人代表以及有关主管机关的代表组成,并聘请中国的注册会计师、律师等参加。 清算组成立后应向企业所在地工商行政管理部门备案,提交:
 
  (1)公司清算组负责人签署的《公司备案申请表》(公司加盖公章);
 
  (2)公司签署的《指定代表或者共同委托代理人的证明》(公司加盖公 章)及指定代表或委托代理人的身份证复印件(本人签字);
 
  (3)股东会关于成立清算组的决议(由代表三分之二以上表决权的股东 签署,股东为自然人的由本人签字;自然人以外的股东加盖公章);
 
  (4)公司《企业法人营业执照》副本复印件;
 
  (5)工商局临时要求提供的其它文件及其它需要填制的表格。 清算委员会编制的资产负债表和财产清单、提出的财产评估作价和计算依据、制定的清算方案,须经企业权力机构确认后,报企业审批机关备案。清算委员会按照协商原则处理有关清算的事务。 清算组应当自成立之日起十日内通知债权人,并于六十日内在报纸上公告。
 
  3. 企业清算结束后的注销程序及所需材料
 
  3.1. 税务局完税、注销 所需文件:
 
  (1) 注销税务登记的书面申请表;
 
  (2) 上海清理销毁空白发票登记表;
 
  (3) 企业金税卡,IC卡移交清单(防伪税控企业提供);
 
  (4) 税务登记证正、副本;
 
  (5) 发票购用印制簿;
 
  (6) 申请注销税务登记清税审核表;
 
  (7) 企业董事会的决议或其他有关证明文件经贸委等有关部,委签发的终止通知书或者同意终止的相关决议;
 
  (8) 上年度企业所得税清算表;
 
  (9) 最后一期的资产负债表和损益表;
 
  (10) 外商投资企业应提供的清算审计报告;
 
  (11) 出口货物退(免)税认定注销联系单;
 
  (12) 上海市增值税一般纳税人年检合格通知书;
 
  (13) 税务机关规定应当报送的其他有关证件、资料。 审批时间:10 个工作日。
 
  3.2. 海关注销申请所需资料 所需材料:
 
  (1) 企业出具的注销申请书;
 
  (2)公司章程规定的最高权力机构做出的决议或决定;
 
  (3)海关登记证正、副本 原件;
 
  (4)企业法人营业执照正、副本复印件;
 
  (5)政府部门要求的其他相关资料。 审批时限:递交完备的资料后,10个工作日内办理完毕。
 
  3.3. 工商注销所需材料 所需材料:
 
  (1)清算组负责人签署的〈外商投资的公司注销登记申请书〉;
 
  (2)原外资审批机关同意注销的批准文件;
 
  (3)依法作出的决议或决定;
 
  (4)经依法备案、确认的清算报告;
 
  (5)税务和海关的注销登记证明;
 
  (6)分公司的注销登记证明;
 
  (7)企业法人的营业执照正副本,IC 卡;
 
  (8)其他有关文件。 批准时间:递交完备的资料后,30个工作日。
 
  3.4. 外汇注销
 
  所需资料
 
  (1) 企业出具的注销申请书;
 
  (2) 公司章程规定的最高权力机构做出的决议或决定;
 
  (3) 清算报告或清算组织负责清理债权债务的文件;
 
  (4) 外汇登记证 原件;
 
  (5) 企业法人营业执照副本复印件;
 
  (6) 政府部门要求的其他相关资料。 审批时限:递交完备的资料后,20个工作日内办理完毕。
 
  3.5. 银行销户 所需资料:
 
  (1)公司出具的注销申请;
 
  (2)工商局注销证明复印件;
 
  (3)开户银行规定的其他资料。 审批时限:递交完备资料后,2个工作日完成账户关闭手续。
 
  3.6. 技术监督局的注销 所需资料:
 
  (1)组织机构代码证正、副本及IC卡原件;
 
  (2)公司出具的注销申请;
 
  (3)工商局注销证明复印件。 审批时限:递交完备的资料后当时即可办理 。
 
  3.7. 统计局的注销 所需资料:
 
  (1)工商局注销证明复印件;
 
  (2)统计证原件正、副本; 审批时限:递交完备的资料后当时即可办理。
 
  3.8. 财政局的注销 所需资料:
 
  (1) 财政登记证原件;
 
  (2) 公司出具的注销申请;
 
  (3) 工商局注销证明复印件。 审批时限:递交完备的资料后当时即可办理。
 
  3.9. 公安局的注销 所需资料:
 
  (1) 企业印章原件;
 
  (2) 企业备案登记簿原件;
 
  (3) 公司出具的注销申请;
 
  (4) 工商局注销证明复印件。 审批时限:递交完备的资料后当时即可办理

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