About revoke business charter is mixed cancel business charter to have what distinction after all, a lot of people not very clear, especially party is sued in need by revoke when the company of business charter, do not know whether its possess qualification of civil suit main body. Some people think, the company is done business by revoke after charter, lost qualification of civil suit main body, cannot participate litigation. Is the fact really such?
Before answering this question, what need to make clear above all is " revoke " and " cancel " distinction.
Revoke, it is to point to the company provision because of lawbreaking code, be enforced to stop its to run an activity by industrial and commercial service, it is measure of punishment of a kind of administration, but the company is after charter be businessed by revoke, the main body qualification of the company did not disappear, besides running an activity so that begin, still can company name has civil activity, enjoy the right and assume obligation.
Cancel, it is the case that shows when the company occurrence law sets when, like the company by lawfully the business deadline at the expiration of one's term of office that rules of suspend payment, company sets or what company rules sets is other disband main content to appear, be done business by revoke lawfully charter, instruct shut or be given disband lawfully by court of cancel, people etc, 30 days of indrawn former companies after company liquidation group is completing liquidation register institution application, via the company the mechanism that register is cancelled register, stop from this company, ability of its civil rights and civil action competence are eliminated. Cancelling itself is legal action, but because violate act,the reason that cancel is likely and by cancel or revoke business charter.
This shows, the company is being done business by revoke charter but before was not being cancelled, still possess qualification of civil suit main body, can participate litigation as party, assume corresponding legal responsibility. Top people court " about legal entity business charter by revoke hind, its are civil the reply that how litigant position decides " and " law court of trial of economy of top people court shoulds not be about people court with business charter of company of one party party by revoke, already lost qualification of civil suit main body for, the ruling rejects the reply that sues a problem " all made clear solution to this.
Besides civil suit category, what party ignores particularly easily is the problem on duty Wu. Realising revoke and the distinction that cancel because of some party, the company is done business by revoke after charter, seasonable liquidation cancels both neither, do not deal with pay taxes to declare lawfully again, the likelihood faces the result that is punished by administration of tax authority accord.
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