| Notice 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 on Promoting the Convenience of Enterprise Deregistration | | 市场监管总局、人力资源社会保障部、商务部、海关总署、税务总局关于推进企业注销便利化工作的通知 |
| (No. 30 [2019] of the State Administration for Market Regulation) | | （国市监注〔2019〕30号） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government: | | 各省、自治区、直辖市人民政府： |
| For the purposes of comprehensively implementing the decision and deployment of the CPC Central Committee and the State Council for deepening the reform of “simplifying procedures, decentralizing powers, combining decentralization with appropriate control, and optimizing services” and transforming government functions, further promoting the reform of the commercial affairs system, resolving the problem of “difficulty in deregistration,” and providing more convenient services for enterprises' exiting the market, with the consent of the State Council, you are hereby notified of the relevant issues as follows: | | 为全面贯彻落实党中央、国务院关于深化“放管服”改革、转变政府职能的决策部署，进一步推进商事制度改革，解决企业“注销难”问题，为企业退出市场提供更加便利化服务，经国务院同意，现就有关事项通知如下： |
| I. Overall requirements and work objectives | | 一、总体要求和工作目标 |
| Overall requirements. By focusing on the “difficulties,” “suffering,” and “bottleneck,” and aiming at addressing problems, on the basis of guaranteeing the market transaction order and transaction security, convenient deregistration of enterprises shall be further promoted, the efficiency of administrative services shall be improved, the primary responsibilities for exit of enterprises shall be strengthened, the transparency and predictability of affairs handling by enterprises shall be improved, enterprises' experience of handling affairs shall be enhanced, and enterprises' “metabolism” and structural optimization shall be advanced. | | 总体要求。聚焦企业注销中的“难点”“痛点”“堵点”，以问题为导向，在保障市场交易秩序和交易安全的基础上，进一步推进企业注销便利化，提高行政服务效率，强化企业退出的主体责任，增强企业办事的透明度和可预期性，提升企业办事体验，促进企业“新陈代谢”、结构优化。 |
| Work objectives. The enterprise deregistration system shall be reformed and improved, the instrument materials shall be further streamlined, the procedures shall be optimized, information sharing and business collaboration among departments shall be strengthened, special areas of online services for enterprise deregistration shall be established, “one-stop online services” for enterprise deregistration and “information sharing and synchronized guidance” for all relevant departments shall be realized, all procedures, progress and results shall be available through “one-stop online services,” more convenient and efficient administrative services shall be provided for law-abiding and trustworthy enterprises, disciplinary constraints on illegal and untrustworthy enterprises shall be improved, and a more open, transparent and convenient market environment shall be created. Before March 1, 2019, all relevant departments shall complete the work objectives of streamlining documents and optimizing procedures, and improve the efficiency of enterprise deregistration; and before September 1, 2019, all localities shall complete the work objective of establishing special areas of online services for enterprise deregistration and provide services for enterprise deregistration through “one network.” | | 工作目标。改革和完善企业注销制度，进一步精简文书材料、优化流程，强化部门信息共享和业务协同，建立企业注销网上服务专区，实现企业注销“一网”服务，各有关部门“信息共享、同步指引”，企业“一网”获知各环节流程、进度和结果，为守法守信企业提供更加便捷高效的行政服务，完善对违法失信企业的惩戒约束，营造更加公开、透明、便捷的市场环境。在2019年3月1日前，各有关部门完成精简文书和优化流程的工作目标，提高企业注销效率；在2019年9月1日前，各地完成搭建企业注销网上服务专区的工作目标，实现企业注销“一网”服务。 |
| II. Main tasks and measures | | 二、主要任务和措施 |
| 1. Strengthening information sharing and business collaboration, and promoteing “one-stop online services” for enterprise deregistration. All localities shall rely on the integrated government affairs service platform, establish special areas of online services for enterprise deregistration, realize “information sharing and synchronized guidance” for deregistration businesses of all relevant departments, and provide “one-stop online services” for enterprise deregistration. After an enterprise publicizes creditor's announcement through the national enterprise credit information publication system, the market regulation department shall forward enterprises' liquidation information to the relevant departments, all relevant departments shall offer synchronized guidance for enterprise deregistration, and notify enterprises of the procedures, methods and results of their handling of the deregistration business through the platform, so that enterprises can have access to all procedures, progress, and results through “one-stop online services,” and enhance enterprises' affairs handling experience. All localities shall comprehensively disclose the deregistration procedures, conditions and time limit, standards on materials, affairs handling locations and other information on all departments through the special areas of online services for enterprise deregistration, and improve the transparency and predictability of the policies. (The State Administration for Market Regulation shall take the lead in this respect and all regions and all relevant departments shall be responsible in this respect according to their respective functions) | | （一）加强信息共享和业务协同，推行企业注销“一网”服务。各地要依托一体化政务服务平台，建立企业注销网上服务专区，实行各有关部门注销业务“信息共享、同步指引”，实现企业注销“一网”服务。企业通过国家企业信用信息公示系统对外发布债权人公告后，市场监管部门将企业开始清算的信息推送至相关部门，各有关部门对企业注销进行同步指引，将各自办理注销业务的流程、方式和结果通过平台告知企业，让企业能够“一网”获知各环节流程、进度和结果，提升企业办事体验。各地要通过企业注销网上服务专区全面公开各部门的注销流程、条件时限、材料规范、办事地点等信息，提高政策的透明度和可预期性。（市场监管总局牵头，各地区、各有关部门按职责分工负责） |
| 2. Reforming the enterprise registration and deregistration system and simplifying the enterprise registration procedures and materials. The Regulation on the Administration of Company Registration and other administrative regulations and their supporting provisions shall be amended, and the ordinary deregistration system shall be optimized. The procedures for enterprises' recordation of the liquidation groups with the company registration authority shall be canceled, instead enterprises shall disclose the information on the liquidation groups to the public free of charge through the national enterprise credit information publication system, and are no longer required to file four copies of materials for recordation of liquidation groups; enterprises' affairs handling costs shall be reduced, by adjusting the procedures of issuing announcements in newspapers to allowing enterprises to issue announcements free of charge in the national enterprise credit information publication system; and formal examination shall be specified for enterprise deregistration, five copies of materials including the Notice of Recordation and samples of newspapers are no longer required to be filed when the deregistration formalities are undergone, and only the four copies of essential elements (see Annex 1 for the requirements of all departments for the materials) including the Liquidation Report are required to be filed. The summary deregistration system for enterprises shall continue to be improved, the pilot program of including unlisted company limited by shares and farmers' specialized cooperatives into the applicable scope of summary deregistration, shortening the time of announcement from 45 days to 20 days, and establishing a fault tolerance mechanism shall be implemented, and enterprises whose summary deregistration is terminated shall be allowed to re-apply for summary deregistration under the procedures when they meet the conditions. (The State Administration for Market Regulation shall be responsible in this regard) | | （二）改革企业登记注销制度，简化企业登记程序和材料。修改《公司登记管理条例》等行政法规及其配套规定，优化普通注销登记制度。取消企业向公司登记机关备案清算组的程序，改为企业通过国家企业信用信息公示系统向社会免费公示清算组信息，企业无需再提交清算组备案的4份材料；降低企业办事成本，将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公示系统免费公告；明确企业注销实行形式审查，办理注销登记时不再提交《备案通知书》、报纸样张等5份材料，仅提交《清算报告》等4份必需要件（各部门材料要求见附1）。继续完善企业简易注销登记制度，试点将非上市股份有限公司和农民专业合作社纳入简易注销适用范围、将公告时间由45天压缩至20天、建立容错机制，对于被终止简易注销登记的企业，允许其符合条件后再次依程序申请简易注销。（市场监管总局负责） |
| 3. Conducting categorized handling of tax deregistration and improving the speed of tax clearance. The tax departments shall implement exemption of tax clearance formalities, and taxpayers that have ever handled any tax-related matters with the tax bureau or that have handled tax-related matters, but have never applied for invoices, have no outstanding tax (including late fee) and have never been fined shall be exempted from undergoing the formalities of tax clearance formalities with the tax authorities and shall directly apply to the market regulation department for summary deregistration. The tax deregistration services shall be optimized. For taxpayers that are under no tax inspection, have no outstanding tax (overdue fines) and other penalties, have handed in the special VAT invoices and VAT invoice machine, and fall under one of the following circumstances (Taxpayers with class-A or class-B tax credit rating, taxpayers with class-M tax credit rating but their parent company has a class-A tax credit rating, enterprises whose founders are talents introduced by a provincial government and other talents, individual businesses that are not included in the evaluation of tax credit rating and make regular tax payments of fixed amount, and taxpayers who have not reached the VAT payment threshold), the matters shall be handled after taxpayers have made commitments to supplement relevant materials. The tax deregistration handling matters shall be integrated, a “special deregistration window” shall be set up, the “primary responsibility system” shall be strengthened, taxpayers shall be notified at a time of all matters that shall be handled and materials that shall be submitted in light of their specific circumstances, “bundled” services shall be provided, and taxpayers' actual experience in the process of tax handling shall be bettered. After a taxpayer completes tax deregistration, the tax department shall forward the tax clearance information to the market regulation department, reduce submission of materials, and accelerate the handling of deregistration. (The State Administration of Taxation shall be responsible in this respect) | | （三）推行税务注销分类处理，提高清税速度。税务部门实行清税手续免办服务，对未办理过涉税事宜，或者办理过涉税事宜但未领用发票、无欠税（滞纳金）及罚款纳税人，免予到税务机关办理清税手续，直接向市场监管部门申请简易注销。优化税务注销即办服务，对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专用设备的纳税信用级别A级和B级的纳税人、控股母公司纳税信用级别为A级的M级纳税人、省级人民政府引进人才等创办的企业、未纳入纳税信用级别评价的定期定额个体工商户以及未达到增值税纳税起征点的纳税人，采取“承诺制”容缺办理。整合税务注销办理事项，开设“注销专窗”，强化“首问负责制”，根据纳税人具体情况一次性告知其全部应办结事项、报送材料，实施“套餐式”服务，提升纳税人实际办税感受。纳税人完成税务注销后，税务部门将清税信息推送给市场监管部门，减少资料报送，加快注销办理速度。（税务总局负责） |
| 4. Optimizing registration and deregistration of social security, commerce, and customs, among others, and reducing enterprises' affairs handling costs. The human resources and social security departments shall, according to the enterprise deregistration information shared on the integrated government affairs service platform, concurrently conduct social security deregistration for enterprises without social security arrears. The commerce departments shall, when carrying out the relevant business involving dissolution of foreign-funded enterprises in advance, further optimize the procedures and simplify the materials. After various customs formalities are undergone, where the customs actively cancels the recordation registration according to the law, an applicant is not required to provide the materials and is only required to file an application for deregistration for canceling customs recordation registration. (The Ministry of Human Resources and Social Security, the Ministry of Commerce, the General Administration of Customs and other ministries shall be responsible in this respect according to their respective functions) | | （四）优化社保、商务、海关等登记注销，降低企业办事成本。人力资源社会保障部门根据一体化政务服务平台共享的企业注销信息，对没有社保欠费的企业同步进行社保登记注销。商务部门在办理涉及外商投资企业提前解散相关业务时，进一步优化流程，精简材料。经办结各项海关手续后，海关依法主动注销备案登记的无需申请人提供材料，申请人申请注销海关备案登记仅需一份注销申请书。（人力资源社会保障部、商务部、海关总署等部门按职责分工负责） |
| 5. Developing plans for special problems and intensifying administrative guidance. All localities shall, in accordance with the provisions and instructions of the Guidelines for Enterprise Deregistration (Annex 2), effectively handle the special circumstances encountered by enterprises in the process of deregistration due to missing of shareholders, loss of business licenses, etc., and resolve various actual difficulties encountered by enterprises in deregistration. (All regions and all relevant departments shall be responsible in this respect according to their respective functions) | | （五）针对特殊问题制定方案，加大行政指导力度。各地要按照《企业注销指引》（附件2）的规定和说明，切实解决企业在注销过程中遇到的因股东失联、营业执照遗失等无法办理注销业务的特殊情形，解决企业注销面临的各种实际困难。（各地区、各有关部门按职责分工负责） |
| 6. Strengthening credit management and improving the system of joint disciplinary actions. The primary responsibilities of enterprises shall be strictly performed, and departmental joint punishment shall be imposed upon dishonest market participants according to the law, to prevent malicious escape of debts. Where enterprises conceal the real situation and practice fraud in deregistration, the market regulation department shall include them in the list of seriously illegal and dishonest enterprises according to the law, and announce them in the national enterprise credit information publication system. For enterprises for which tax deregistration is handled by making commitments to supplement relevant materials and that fail to handle relevant taxation affairs within the pledged time limit, the tax departments shall include the dishonest conduct in the personal credit records of their legal representatives and persons in charge of finance. The exploration for the establishment of a compulsory clearance system shall be accelerated, and the enterprise deregistration procedures shall be improved. (The State Administration for Market Regulation shall take the lead in this respect and all relevant departments shall be responsible in this respect according to their respective functions) | | （六）强化信用管理，完善联合惩戒制度。严格企业主体责任，依法对失信市场主体实施部门联合惩戒，防止恶意逃废债。对企业在注销登记中隐瞒真实情况、弄虚作假的，市场监管部门依法将其列入严重违法失信企业名单，通过国家企业信用信息公示系统公示。对以“承诺制”容缺方式办理税务注销、但未按承诺时限办结相关涉税事项的企业，税务部门将该失信行为记入其法定代表人、财务负责人的个人信用记录。加快探索建立强制出清制度，完善企业撤销登记程序。（市场监管总局牵头，各有关部门按职责分工负责） |
| III. Effectively implementing relevant responsibilities | | 三、抓好相关责任落实 |
| 1. Strengthening the implementation of responsibilities. The local people's governments shall effectively rationalize the working mechanism, and comprehensively promote the construction of relevant information systems in a coordinated manner, to ensure achievement of the work objectives of enterprise deregistration. The market regulation department shall take the lead in promoting the facilitation of enterprise deregistration, promote the revision of relevant administrative regulations, and optimize the special areas of online services for enterprise deregistration; and the tax departments shall be responsible for improving enterprises' experience of tax payment. | | （一）强化责任落实。地方人民政府要切实理顺工作机制，协同统筹推进相关信息系统建设，确保完成企业注销工作目标。市场监管部门牵头推进企业注销便利化工作，推动相关行政法规的修订，优化企业注销网上服务专区；税务部门负责提升企业清缴税款办理体验。 |
| 2. Strengthening publicity and training. All regions and relevant departments shall intensify the publicity and interpretation of policies for enterprise deregistration, strengthen business training, ensure that relevant personnel comprehensively understand various specific measures, improve the deregistration service level for enterprises, and effectively resolve the actual difficulties encountered by enterprises in deregistration. The publicity of laws and regulations to enterprises shall be strengthened, to make enterprises specifically understand the legal obligations and social responsibilities to be performed at the time of deregistration and delisting. | | （二）加强宣传培训。各地区、各有关部门要加大对企业注销政策的宣传解读力度，加强业务培训，确保相关人员全面了解各项具体措施，提升企业注销服务水平，切实解决企业在注销中遇到的实际困难。要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当履行的法律义务和社会责任。 |
| 3. Effectively urging the implementation. The State Administration for Market Regulation shall, in conjunction with the relevant departments, strengthen the guidance for and coordination of the facilitation of enterprise deregistration, and notify the relevant situations in a timely manner. The local people's governments shall specify the tasks and measures, and jointly and effectively urge the implementation of enterprise deregistration. | | （三）抓好督促落实。市场监管总局要会同相关部门加强对企业注销便利化工作的指导协调，及时通报有关情况。地方人民政府要明确任务、细化措施，共同抓好企业注销工作督促落实。 |
| Annexes: | | 附件： |
| | 1.企业办理注销业务提交材料规范 |
| 1. Standards on Materials Submitted by Enterprises for Undergoing the Formalities of Deregistration | | |
| | 2.企业注销指引 |
| 2. Guidelines for Deregistration of Enterprises | | 市场监管总局 |
| State Administration for Market Regulation | | 人力资源社会保障部 |
| Ministry of Human Resources and Social Security | | 商务部 |
| Ministry of Commerce | | 海关总署 |
| General Administration of Customs | | 税务总局 |
| State Administration of Taxation | | 2019年1月18日 |
| January 18, 2019 | | 附件1 |
| | 企业办理注销业务提交材料规范 |
| | 一、办理企业登记注销材料清单 |
| | 1.《公司注销登记申请书》。 |
| | 2.公司依照《公司法》作出解散的决议或者决定，人民法院的破产裁定、解散裁判文书，行政机关责令关闭或者公司被撤销的文件。 |
| | 3.税务部门出具的企业清税文书。 |
| | 4.股东会、股东大会、一人有限责任公司的股东、外商投资的公司董事会或者人民法院、公司批准机关备案、确认的清算报告。 |
| | ●对于申请简易注销登记的企业，需要提交《简易注销全体投资人承诺书》（强制清算终结的企业提交人民法院终结强制清算程序的裁定，破产程序终结的企业提交人民法院终结破产程序的裁定）。 |
| | ●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复印件。 |
| | ●企业领取了纸质版营业执照的，缴回营业执照正、副本。 |
| | ●仅通过报纸发布债权人公告的，企业需要提交依法刊登公告的报纸样张。 |
| | ●市场监管部门和税务部门已共享企业清税信息的，企业无需提交纸质清税证明文书。 |
| | 二、办理税务登记注销材料清单 |
| | 1.《清税申报表》或《注销税务登记申请审批表》。 |
| | 2.经办人身份证件。 |
| | 3.法律、行政法规规定的应当提交的其他文件：未启用统一社会信用代码的纳税人提供税务登记证件和其他税务证件；被市场监督管理机关吊销营业执照的纳税人，提供市场监督管理机关发出的吊销工商营业执照决定复印件；单位纳税人提供上级主管部门批复文件或董事会决议复印件；非居民企业在中国境内承包建筑、安装、装配、勘探工程和提供劳务项目完工证明、验收证明等相关文件复印件；持有增值税防伪税控设备及其他应收缴的设备的，提供其持有的增值税防伪税控设备和其他应收缴的设备。
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