企业注销登记

7企业注销登记时，应交回营业执照正、副本。营业执照被登记机关吊销后即自行失效。

For the logout registration , the enterprise should return the original and copy . The Business License would be invalid automatically when being withdrawn by the register department .

个人独资企业办理注销登记时，应当缴回营业执照。

The business license shall be withdrawn when the wholly individually-owned enterprise handles the cancellation of registration .

非公司企业法人注销登记制度的缺陷与完善

The Valuation on Minor Shares of Non - Listed Companies Defect and Perfection of Registration Cancellation System of Unincorporated Business Entity

有分支机构的外商投资合伙企业申请注销登记，还应当提交分支机构的注销登记证明。

To apply for cancellation of registration , a foreign-funded partnership enterprise which has a branch office shall also submit a certificate on the cancellation of registration of the branch office .

企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。

Before the deregistration formalities are handled , an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation .

民办非企业单位在办理注销登记前，应当在业务主管单位和其他有关机关的指导下，成立清算组织，完成清算工作。

The people-run non-enterprise unit shall , prior to the processing of nullification of registration , set up a settlement organization and complete settlement under the guidance of the competent business unit and other relevant organs .