6-外商投资 WFOE自行解散与清算操作指引更新.doc

外商投资| WFOE自行解散与清算操作指引更新（中英文）2016-03-03黄欣欣胡程程励岸投资咨询COFGWFOE自行解散与清算操作指引Practical operationof self-dissolution and liquidation of WFOE伴随着我国经济结构和投资环境的变化，外商投资企业的解散、清算日益增多。因公司解散原因及程序进展的不同，公司清算通常可分为自行清算、强制清算、破产清算三种方式。本文主要解读WFOE自行解散清算的操作实务问题，包括外资金融机构的解散清算问题。With thechange of domestic economic structure and investment environment in China, the numberof dissolution and liquidation of foreign investment enterprises are increasing.Depending on causes and program progress of dissolution, Company liquidation isusually divided into three ways, which includes self-liquidation, compulsoryliquidation and bankruptcy liquidation. This paper describes the operation of self-dissolutionand liquidation of WFOE, as well as foreign-Invested financial institutions.主要法律依据Mainlegal basis1公司法CompanyLaw2外资企业法WhollyForeign-Owned Enterprise Law of the Peoples Republic of China3外资企业法实施细则ImplementingRules for the Wholly Foreign-Owned Enterprise Law of the PeoplesRepublic China4外资银行管理条例AdministrativeRegulations of the Peoples Republic of China on Foreign-Invested Banks5外资银行管理条例实施细则ImplementingRules for the Administrative Regulations of the Peoples Republic of China onForeign-Invested Banks6外资保险公司管理条例AdministrativeRegulations of the Peoples Republic of China on the Administration ofForeign-Funded Insurance Companies7外资保险公司管理条例实施细则ImplementingRules for the Administrative Regulations of the Peoples Republic of China onForeign-Invested Insurance Companies8商务部办公厅关于依法做好外商投资企业解散和清算工作的指导意见GuidingOpinions of the General Office of the Ministry of Commerce on Improving theWork Related to Dissolution and Liquidation of Foreign-Invested Enterprises inAccordance with the Law9国家工商行政管理总局、商务部关于外商投资企业解散注销登记管理有关问题的通知Notice of the State Administration forIndustry and Commerce and the Ministry of Commerce on Issues concerning theAdministration of Dissolution and De-Registration of Enterprises with ForeignInvestment一般基本流程Generalprocess具体流程Specific processes备注Remarks法条依据Specific legal provisions外资企业通过解散企业的决议Shareholders resolution to dissolve the WFOE.1.由外资企业的股东会作出解散决议，然后向审批机关提出解散申请。With the dissolution resolution made by the shareholders meeting, the WFOE shall submit a written application for termination to the examination and approval authority.2. 若因经营期限届满或者违法法律、法规，危害社会公共利益被依法撤销的，直接进入清算程序，则无需经过审批机关批准。If the WFOEs duration of operation expires or it is removed in accordance with the law due to its violation of any law or regulation of China and thus harming the social public interest, it does not need the verification and approval of examination and approval authority.公司法第180条Article 180 of Company Law外资企业法实施细则第70条）Article 70 of Implementing Rules for the Wholly Foreign-Owned Enterprise Law of the Peoples Republic China向原审批机关申请解散，获得初步批复Apply for dissolution and get the approval审批机关收到解散申请书和相关材料后，若材料符合要求，审批机关将于10个工作日内作出批准企业解散的批件。The examination and approval authority shall issue the certificate for approving the dissolution within ten working days of receiving an application for dissolution and the relevant materials,（注：申请批准的材料包括申请书、股东会决议等文件。其中还包含“关于员工劳动关系状况的说明”，企业在该份文件中应当说明员工遣散、安置和经济补偿的具体情况。）(Note: Application materials include documents of application for termination, shareholders resolution and others. It also includes the employee labor relations description, in which it should be provided that information on employee severance, the specific situation of resettlement and financial compensation.)商务部办公厅关于依法做好外商投资企业解散和清算工作的指导意见第2条Article 2 of Guiding Opinions of the General Office of the Ministry of Commerce on Improving the Work Related to Dissolution and Liquidation of Foreign-Invested Enterprises in Accordance with the Law对外公告并通知债权人Notice to creditors and publish such notice on a newspaper 1. 批准之日起15天内对外公告并通知债权人。The WFOE shall make an external announcement and notify the creditors within 15 days of the approval date.2. 关于公告的范围，应当根据公司规模和营业地域范围在全国或者公司注册登记地省级有影响的报纸上进行公告。According to the scale and business area of the company, the WFOE shall publish an announcement in a national newspaper or an influential newspaper at the level of province where the company is registered.（注：实践中，各地监管口径不一，有些地区适用公司法第185条的规定，即清算组自成立之日起10日内，应当通知全体已经债权人，并在清算组成立60日内在报纸进行公告。）(Note: In practice, the local government in different area applys differently. For example, it will be required in some areas that liquidation group shall notify the creditors within ten days upon its formation, and publish an announcement on newspapers within 60 days, which is written in Article 185 of the Company Law.)外资企业法实施细则第71条）Article 71 of Implementing Rules for the Wholly Foreign-Owned Enterprise Law of the Peoples Republic China关于适用中华人民共和国公司法若干问题规定（二）第11条Article 11 of Provisions of the Supreme Peoples Court on Certain Issues Concerning the Application of the Company Law of the Peoples Republic of China (II)成立清算组，向工商部门进行备案Formation of liquidation group, and filing at bureau of Industry and Commerce 1. 批准解散之日起15日内，企业应当成立清算组，依法开始清算。清算程序、原则、清算组成员提前报审批机关审核。Within 15 days of the approval for dissolution, the WFOE shall set up the liquidation group to carry out the liquidation in accordance with the law. And the WFOE shall propose liquidation procedures, principles as well as the liquidation group members to the examination and approval authority for examination and verification in advance.2. 清算组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。The liquidation group shall be composed of the legal representative of the WFOE concerned, representatives of the creditors, representatives of the relevant competent authorities, the Chinese certified public accountants and lawyers.3. 清算组应当自成立之日起10日内将清算组成员、清算组负责人名单向工商局备案。The liquidation group shall propose the list of the liquidation group members and the head of the liquidation group to bureau of Industry and Commerce for filing.（注：公司法第183条规定：“有限责任公司的清算组由股东组成，股份有限公司的清算组由董事或者股东大会确定的人员组成。”外资企业法实施细则第72条规定：“清算委员会应当由外商投资企业的法定代表人、债权人代表以及有关主管部门的代表组成，并聘请中国的注册会计师、律师等参加。”实践中，各地对清算组组成人员的审查口径不一。例如，北京市工商行政管理局网站上公布的外商投资企业变更登记（备案）一次性告知单205，按照公司法第183条组成清算组即可。）(Note: Based on article 183 of Company Law, the Liquidation group shall be composed of shareholders, in the case of a limited liability company. And it shall be composed of the candidates determined by the directors or the general meeting, in the case of a company limited by shares, which is stated in the Company Law. But in the Implementing Rules for the Wholly Foreign-Owned Enterprise Law of the Peoples Republic China, it states that the liquidation group should be composed of the legal representative of the WFOE concerned, representatives of the creditors, representatives of the relevant competent authorities, and the Chinese certified public accountants and lawyers. In practice, the requirements of reviewing the liquidation team are different. For example, the Beijing Bureau for Industry and Commerce publishes the notification of foreign-invested enterprises to change registration which states liquidation group should be composed in accordance with Article 183 of Company Law on the website.)外资企业法实施细则第72条Article 72 of Implementing Rules for the Wholly Foreign-Owned Enterprise Law of the Peoples Republic China商务部办公厅关于依法做好外商投资企业解散和清算工作的指导意见第2条Article 2 of Guiding Opinions of the General Office of the Ministry of Commerce on Improving the Work Related to Dissolution and Liquidation of Foreign-Invested Enterprises in Accordance with the Law国家工商行政管理总局、商务部关于外商投资企业解散注销登记管理有关问题的通知第3条Article 3 of Notice of State Administration for Industry and Commerce, the Ministry of Commerce on dissolution of enterprises with foreign investment management issues related to the cancellation of registration债权的申报和核定，制定清算方案Declaration of claims by creditors, Formulation of liquidation plan1. 债权人应当自接到通知书之日起30日内，未接到通知书的自公告之日起45日内，向清算组申报其债权。The creditors shall declare their claims to the liquidation group within 30 days upon receipt of the written notice or in the case of the failure to receive the written notice, within 45 days of the public announcement.2. 清算组制定清算方案，清算方案应当经股东会确认。在未经确认前，清算组不得执行该方案，否则清算组成员对公司股东或债权人承担赔偿责任。The liquidation group shall formulate a liquidation plan which shall be submitted to the shareholders meeting for acknowledgement. When he liquidation plan is not acknowledged by the shareholders meeting, it cannot be implemented by the liquidation group. Otherwise, the members of liquidation group should bear the liability for loss of the companys shareholders or creditors. 3. 若清算组在清理公司财产时，发现公司财产不足清偿债务的，应当依法向人民法院申请破产申请。After having liquidated the property of the company, the liquidation group discovers that the property of the company is not sufficient for debt repayment in full, it shall apply to the peoples court for bankruptcy declaration in accordance with the law.公司法第185、186、187条Article 185, Article 186 and Article 187 of Company Law关于适用中华人民共和国公司法若干问题规定（二）第15条Article 15 of Provisions of the Supreme Peoples Court on Certain Issues Concerning the Application of the Company Law of the Peoples Republic of China (II)执行清算方案Implementation of liquidation plan 企业财产按如下顺序清偿： Property of the company shall be paid as following orders:1. 支付清算费用；Pay off the liquidation expenses;1. 支付职工工资、社会保险费用和法定补偿金；Pay off the salaries, social insurance premiums and the statutory compensations of the staff members;1. 缴纳所欠税款；Pay off the due and payable taxes;1. 清偿公司债务；Pay off the debts of the company;1. 分配剩余财产。Distribute the remaining property.公司法第186条Article 186 of Company Law制定清算报告、缴销批准证书Formulation of the liquidation report, and cancellation of approval certificate企业清算结束后，清算组制定清算报告，报股东会确定，同时向审批机关缴销批准证书，取得回执文件。After the completion of the liquidation of the WFOE, the liquidation group shall prepare a liquidation report which shall be submitted to the shareholders meeting for acknowledgement. Besides, the liquidation group shall return the enterprises approval certificate to the examination and approval authority for cancellation，and then get a feedback.公司法第188条Article 188 of Company Law商务部办公厅关于依法做好外商投资企业解散和清算工作的指导意见第4条Article 4 of Guiding Opinions of the General Office of the Ministry of Commerce on Improving the Work Related to Dissolution and Liquidation of Foreign-Invested Enterprises in Accordance with the Law办理各类注销手续Deregistering with the relevant departments在取得审批机关的回执后，向税务、海关、外汇等手续，并向工商局申请注销营业执照，完成外资企业注销。By presenting the feedback, the WFOE shall undergo the procedures for deregistering with the relevant departments, including taxation, customs and foreign exchange, etc. Finally, the enterprise shall file an application for deregistration with the bureau of Industry and Commerce.商务部办公厅关于依法做好外商投资企业解散和清算工作的指导意见第4条Article 4 of Guiding Opinions of the General Office of the Ministry of Commerce on Improving the Work Related to Dissolution and Liquidation of Foreign-Invested Enterprises in Accordance with the Law关于外商独资银行的特殊要求Special requirements for the wholly foreign-owned banks具体流程Specific processes特殊要求Special requirements法条依据Specific legal provisions申请解散Apply for dissolution在终止业务30日前书面形式向银监会提出申请，批准后，交回金融许可证，并在15日内成立清算组。Where a wholly foreign-owned bank terminates its business activities at its own discretion, it shall submit a written application to the CBRC 30 days prior to the termination of its business activities. From the date the decision of approving dissolutions, the wholly foreign-owned bank shall return its financial license, and shall establish liquidation group within 15 days.外资银行管理条例第58条Article 58 of Administrative Regulations of the Peoples Republic of China on Foreign-Invested Banks外资银行管理条例实施细则第82条Article 82 of Implementing Rules for the Administrative Regulations of the Peoples Republic of China on Foreign-Invested Banks清算组的成立及债权公告Formation of liquidation group1. 清算组成员包括行长（总经理）、会计主管、中国注册会计师以及中国银监会指定的其他人员。The members of liquidation group include presidents (General Managers), accounting supervisors, Chinese certified public accountants and other personnel specified by the CBRC.2. 外商独资银行、中外合资银行清算组还应当包括股东代表和董事长。Liquidation groups of the wholly foreign-owned banks and joint venture banks shall include shareholders representatives and chairman of the board of directors.外资银行管理条例实施细则第83条Article 83 of Implementing Rules for the Administrative Regulations of the Peoples Republic of China on Foreign-Invested Banks清偿顺序Process of the payment of debts1. 清算组在清偿债务过程中，应当在支付清算费用、所欠职工工资和劳动保险费后，优先支付个人储蓄存款的本金和利息。In the process of the payment of debts, after paying liquidation expenses, employees salaries and labor insurance, liquidation group shall give priority to the payment of the principals and interest of individual savings deposits. 2. 清算组每月10号前向所在地银监局报送有关债务清偿、资产处置、贷款清收、销户等情况的报告。The liquidation group shall submit reports on liability liquidation, asset disposal, loan recovery and account cancellation to the local offices of the CBRC before the tenth day of each month.外资银行管理条例实施细则第89、90条Article 89, Article 90 of Implementing Rules for the Administrative Regulations of the Peoples Republic of China on Foreign-Invested Banks清算结束的公告程序The procedure of announcement 1. 清算工作结束后，清算组制作清算报告，报送所在地银监局确认。After completing the work of liquidation, the liquidation group shall produce liquidation reports, and submit it to the local offices of the CBRC for confirmation.2、在中国银监会指定的全国性报纸和所在地银监局指定的地方性报纸上公告。公告内容在公告日3日前书面报至所在地银监局。The liquidation group shall announce in the national newspaper specified by the CBRC and in the local newspaper specified by the local offices of the CBRC. The liquidation group shall submit the content of the announcement to the local offices of the CBRC in writing three days prior to the announcement date.外资银行管理条例实施细则第92条Article 92 of Implementing Rules for the Administrative Regulations of the Peoples Republic of China on Foreign-Invested Banks关于外商独资保险公司的特殊要求Special requirements for the wholly foreign-owned insurance companies具体流程Specific processes特殊要求Special requirements法条依据Specific legal provisions申请解散Apply for dissolution1经中国保监会批准解散后，向中国保监会缴回经营保险业务许可证，并在15日内成立清算组。After approved for dissolution by the CIRC, the wholly foreign-owned insurance company shall return its insurance business license to the CIRC