每个公司在成立之初，股东都是抱着一种美好的愿景去发展的，但受内外各方面因素的影响，有时候结果往往事与愿违，所以，在公司成立之初，了解公司的退出机制是十分必要的。

At the beginning of each company's establishment, the shareholders are developing with a good vision. However, due to the influence of internal and external factors, sometimes the result goes against the wishes. Therefore, it is necessary to understand the company's exit mechanism at the beginning of the company's establishment.

什么是公司的注销清算 What is the cancellation liquidation of a company?

公司清算，就是终结公司作为当事人的各种法律关系，使公司的法人资格归于消灭，而对公司未了结的业务、财产及债权债务关系等进行清理、处分的行为和程序。公司注销总结的形式有两种，一种是公司的解散，另一种是公司的破产。

The liquidation of a company is the act and procedure to terminate all kinds of legal relations of the company as a party, to eliminate the legal person status of the company, and to clear up and dispose the unsettled business, property, creditor's rights and debts of the company. There are two forms of company cancellation, one is the dissolution of the company, the other is the bankruptcy of the company.

公司解散的程序 Procedure for dissolution of company

可以简单粗暴地分成以下步骤：

It can be simply and roughly divided into the following steps:

1. 股东大会决议解散；

The shareholders' meeting resolved to dissolve the company;

2. 成立清算小组；

Establish a liquidation group;

3. 登报向债权人公告，进行债券登记；

Announce to the creditor in the newspaper and register the bonds;

4. 遣散员工；

Lay off the staff;

5. 清理公司财产，编制资产负债表和财产清单，预提清算经费；

Clear up the company's property, prepare the balance sheet and property list, and advance the liquidation expenses;

6. 清算小组制定《清算方案》，处置剩余财产；

The liquidation group shall formulate the liquidation plan and dispose the remaining property;

7. 办理税务注销，清偿未缴税费；

Handling tax cancellation and paying off unpaid taxes;

8. 办理工商、海关、商检、食药监等各行政部门的注销程序；

To handle the cancellation procedures of the administrative departments of industry and commerce, customs, commodity inspection, food and drug administration, etc.

9. 银行销户，分配剩余财产

Bank account cancellation and distribution of surplus property.

清算小组有什么要求？ What are the requirements of the liquidation team?

根据《公司法》：有限责任公司的清算组由股东组成，清算组应在股东做出清算决议起的15日内成立，并到工商行政管理部门办理登记备案。

According to the Company Law, the liquidation group of a limited liability company is composed of shareholders. The liquidation group shall be established within 15 days after the resolution of liquidation is made by the shareholders, and shall be registered with the Administrative Department for Industry and Commerce.

清算的程序大概要多久？ How long does the liquidation process take?

一个有限公司的清算，大多在2个月至半年之间，部分程序走1年以上也是正常的，这里取决于几个关键因素：

Most of the liquidation of a limited company is between two months and half a year, and it is normal for some procedures to go more than one year. It depends on several key factors:

1. 资产负债表是否清理干净，特别是应收款、应付款、存货、固定资产等；

Whether the balance sheet is cleaned up, especially receivables, payables, inventories, fixed assets, etc.

2. 是否有未完结的诉讼；

Are there any pending litigation;

3. 是否有未清算的债务；

Whether there are unliquidated debts;

4. 是否有未清偿的债务或难以执行的债权。

Whether there are outstanding debts or hard to enforce claims.

清算前的调研工作尤为重要？ Is research before liquidation particularly important?

开弓没有回头箭，为什么说前期的调研和自查工作很重要？

There's no turning back. Why is it important to do research and self-examination in the early stage?

1. 税务问题在注销时会做一次性的清算：不但如增值税，企业所得税这些大税种，就连企业代扣代缴的个人所得税，一些也许平常不会太重视的合同印花税等，都会由税务系统筛查分析，由专管员仔细核查后跟企业统一清算；

Tax issues will be settled in a one-off way when they are written off: Not only value-added tax and enterprise income tax, but also the individual income tax withheld and paid by the enterprise, and some contract stamp tax that may not be paid much attention to in ordinary times, will be screened and analyzed by the tax system, and then carefully checked by the special administrator and followed by the unified liquidation of the enterprise;

2. 进入清算状态后正常经营活动将停止：企业清算前，可能还会有存货，有固定资产，甚至有要追讨的债务。但企业一旦做了清算小组的备案，在全国公示平台上就会被标注“清算中”，如果想以正常的交易方式处理存货，那么购买方就会有两种想法，第一，跟清算中的企业交易靠谱吗？第二，你都快清算了，给我打一折吧！

Normal business activities will stop after entering the liquidation state: Before liquidation, there may be inventory, fixed assets and even debts to be recovered. But once the enterprise has made the filing of the liquidation group, it will be marked "in liquidation" on the National Publicity Platform. If you want to deal with the inventory in the normal way of transaction, then the buyer will have two ideas. First, is it reliable to deal with the enterprise in liquidation? Second, you are almost liquidated. Give me a discount!

什么是破产清算 What is Bankruptcy Liquidation?

在公司资不抵债并失去清偿能力时，由法院强制执行其全部财产，公平清偿全体债权人的法律制度。

When a company is insolvent and unable to pay off its debts, the court shall enforce the legal system of paying off all its assets fairly to all its creditors.

1. 破产宣告：破产宣告由自人民法院裁定作出之日起五日内送达债务人和管理人，自裁定作出之日起十日内通知已知债权人，并予以公告。

Bankruptcy declaration: the bankruptcy declaration shall be delivered to the debtor and the administrator within five days from the date of making the ruling of the people's court, and the known creditors shall be notified within ten days from the date of making the ruling, and the announcement shall be made.

2. 破产财产变价方案：破产财产变价方案由管理人拟订并提交债权人会议讨论通过。

Price change plan of bankruptcy property: the plan shall be formulated by the administrator and submitted to the creditors' meeting for discussion and adoption.

3. 变价：管理人按照债权人会议通过的或者人民法院裁定的破产财产变价方案，通过拍卖变价出售破产财产。债权人会议另有决议的除外。

Price change: the administrator sells the bankruptcy property by auction according to the price change plan of the bankruptcy property approved by the creditors' meeting or decided by the people's court. Unless otherwise decided by the creditors' meeting.

4．清偿：破产财产依照下列顺序清偿，破产财产不足以清偿同一顺序清偿要求的，按照比例分配。

Liquidation: the bankrupt property shall be paid off in the following order. If the bankrupt property is not enough to pay off the requirements of the same order, it shall be distributed in proportion.

（一）破产费用和共益债务；

Bankruptcy expenses and common interest debt；

（二）破产人所欠职工的工资和医疗、伤残补助、抚恤费用，所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用，以及法律、行政法规规定应当支付给职工的补偿金。破产企业的董事、监事和高级管理人员的工资按照该企业职工的平均工资计算；

The wages, medical treatment, disability allowance and pension expenses owed by the bankrupt to the employees, the basic endowment insurance and basic medical insurance expenses that should be transferred into the personal account of the employees, and the compensation that should be paid to the employees according to the laws and administrative regulations. The wages of the directors, supervisors and senior managers of the bankrupt enterprise shall be calculated according to the average wages of the employees of the enterprise;

（三）破产人欠缴的除前项规定以外的社会保险费用和破产人所欠税款；

Social insurance expenses and taxes owed by the bankrupt other than those specified in the preceding paragraph;

（四）普通破产债权。

Ordinary bankruptcy claims.

5. 终结：公司无财产可供分配或最后分配完结后，管理人提请人民法院裁定终结破产程序。人民法院裁定终结破产程序的，应当予以公告。

Termination: after the company has no property to distribute or the final distribution is completed, the administrator shall apply to the people's court for a ruling to terminate the bankruptcy proceedings. If the people's court decides to terminate the bankruptcy proceedings, it shall make a public announcement.

管理人自破产程序终结之日起十日内，持人民法院终结破产程序的裁定，向破产人的原登记机关办理注销登记。

The administrator shall hold the ruling of the People's Court on the termination of the bankruptcy proceedings and go through the cancellation of registration with the original registration authority of the bankrupt within ten days from the date of the termination of the bankruptcy proceedings.

清算和破产的区别？ The difference between liquidation and bankruptcy?

1. 性质不同

Different in nature

注销一般是经营主体决定终止经营向登记注册机关履行的登记程序。破产则肯定是登记注册机关对严重违法的登记主体做出的行政处罚，或者是破产。前者是企业的主动行为，后者则是被动的。

Liquidation is generally a registration procedure performed by the registration authority when the business entity decides to terminate the business. Bankruptcy must be an administrative penalty imposed by the registration authority on a serious violation of the law, or bankruptcy. The former is the active behavior of the enterprise, and the latter is passive.

2. 法律依据不同

Different legal basis

注销依据的是《中华人民共和国公司法》,注销公司依法需按照如下步骤组织清算后，方能办理注销登记，终止公司法人资格。

The liquidation is based on the "Company Law of the People's Republic of China". The liquidation of the company is required to organize liquidation according to the following steps before going through the liquidation registration and terminating the company's legal person status.

公司破产依据的是《中华人民共和国企业破产法》指的是依法宣告破产的公司，由法院依照有关法律，组织股东、有关机关及有关专业人员成立清算组，对公司进行破产清算。

The bankruptcy of a company is based on the "Enterprise Bankruptcy Law of the People's Republic of China" which refers to a company declared bankrupt in accordance with the law. The court shall organize shareholders, relevant agencies and relevant professionals to establish a liquidation team to conduct bankruptcy liquidation of the company in accordance with relevant laws.

3. 表现形态不同

Different manifestations

企业法人注销是企业主动通过书面材料，提交有关文件、证件自行向登记主管机关申请终止市场经济活动和民事关系的登记行为，是企业登记管理中的专有名词。

The liquidation of an enterprise legal person is an act of an enterprise taking the initiative to pass written materials and submitting relevant documents and certificates to the competent authority of the registration authority to apply to the registration authority to terminate the registration of market economic activities and civil relations. It is a proper term in the management of enterprise registration.

而破产是被动的，是企业经营不下去，资不抵债，也就是亏损到把借来的钱也赔进去了，按照破产法不得不进行企业终结的行为。

And bankruptcy is passive. It means that the business cannot continue to operate and is insolvent, that is, the loss is so large that the borrowed money is also compensated, and the business has to be terminated in accordance with the bankruptcy law.

注销是企业结束经济活动的一种合法程序，是股东主动提请的登记行为。而破产则是一种被动行为，是因为企业资不抵债，被登记机关做出的一种行政处罚。

Liquidation is a legal procedure for an enterprise to terminate its economic activities, and it is an act of registration initiated by shareholders. Bankruptcy is a passive behavior, which is an administrative punishment imposed by the registration authority because of the insolvency of the company’s assets.

所以注销是正规登记程序，而破产则是行政处罚，这点必须要非常清晰。

Therefore, liquidation is a formal registration procedure, and bankruptcy is an administrative penalty. This must be very clear.