公司清算（内资公司、外资公司、中外合资公司）
发布日期：2010-04-07 作者：110网律师
第一百八十一条 公司因下列原因解散：
（一）公司章程规定的营业期限届满或者公司章程规定的其他解散事由出现；
（二）股东会或者股东大会决议解散；
（三）因公司合并或者分立需要解散；
（四）依法被吊销营业执照、责令关闭或者被撤销；
（五）人民法院依照本法第一百八十三条的规定予以解散。 Chapter Ten: Dissolution and Liquidation of Company
Article 181 A company may be dissolved for any one of the following reasons:
(1) the term of operation prescribed by the company's articles of association has expired, or any other cause for dissolution prescribed by the company's articles of association has occurred;
(2) the shareholders meeting or the general meeting of shareholders has adopted a resolution for dissolution;
(3) dissolution is required due to merger or division of the company;
(4) the business license of the company is revoked by law, or the company is ordered to terminate or cancelled;
(5) the company is dissolved by the people’s court in accordance with the provisions of Article 183.
第一百八十二条 公司有本法第一百八十一条第（一）项情形的，可以通过修改公司章程而存续。依照前款规定修改公司章程，有限责任公司须经持有三分之二以上表决权的股东通过，股份有限公司须经出席股东大会会议的股东所持表决权的三分之二以上通过。 Article 182
Where a company is involved in the circumstance described in the above Article 181 (1), the company may amend its articles of association to continue its existence. The amendment to the articles of association shall be adopted by two thirds or more of all voting shareholders in the case of a limited liability company. In the event of a joint stock limited company, the amendment requires affirmative votes by at least two-thirds of the votes held by shareholders attending the general meeting of shareholders.
第一百八十三条 公司经营管理发生严重困难，继续存续会使股东利益受到重大损失，通过其他途径不能解决的，持有公司全部股东表决权百分之十以上的股东，可以请求人民法院解散公司。 Article 183
Where there are serious difficulties in the operation of a company and the company’s continuance will definitely cause significant losses to shareholders’ interests, however, such scenario cannot be solved through other channels, then, shareholders representing 10% of all the votes may request the people’s court to dissolve the company.
第一百八十四条 公司因本法第一百八十一条第（一）项、第（二）项、第（四）项、第（五）项规定而解散的，应当在解散事由出现之日起十五日内成立清算组，开始清算。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。逾期不成立清算组进行清算的，债权人可以申请人民法院指定有关人员组成清算组进行清算。人民法院应当受理该申请，并及时组织清算组进行清算。
Article 184
Where a company is to be dissolved pursuant to Article 181 (1), (2), (3), (4) and (5), a liquidation committee shall be formed within fifteen days; the liquidation committee of a limited liability company shall be composed of its shareholders, and members of the liquidation committee of a joint stock limited company shall be determined by the board of directors or the general meeting of shareholders; where the company fails to form a liquidation committee to carry out liquidation within the prescribed time limit, its creditors may petition the people's court to appoint the relevant persons to form a liquidation committee to carry out liquidation. The people's court shall accept such petition, and promptly appoint members of the liquidation committee to carry out liquidation.
第一百八十五条 清算组在清算期间行使下列职权：
（一）清理公司财产，分别编制资产负债表和财产清单；
（二）通知、公告债权人；
（三）处理与清算有关的公司未了结的业务；
（四）清缴所欠税款以及清算过程中产生的税款；
（五）清理债权、债务；
（六）处理公司清偿债务后的剩余财产；
（七）代表公司参与民事诉讼活动。
Article 185
The liquidation committee shall exercise the following authorities in the course of liquidation:
(1) identifying the company's assets, and preparing a balance sheet and a schedule of assets respectively;
(2) notifying creditors through notice or public announcement;
(3) handling the company's ongoing businesses which are related to liquidation;
(4) making full payment of taxes owed and the taxes incurred during liquidation;
(5) identifying the company's creditor's rights and debtor's liabilities;
(6) disposing of the remaining assets after full payment of company debts;
(7) participating in civil actions on behalf of the company.
第一百八十六条 清算组应当自成立之日起十日内通知债权人，并于六十日内在报纸上公告。债权人应当自接到通知书之日起三十日内，未接到通知书的自公告之日起四十五日内，向清算组申报其债权。
债权人申报债权，应当说明债权的有关事项，并提供证明材料。清算组应当对债权进行登记。在申报债权期间，清算组不得对债权人进行清偿。
Article 186
The liquidation committee shall notify creditors within ten days of its establishment, and shall make a public announcement in a newspaper within sixty days. Creditors shall file their creditor's rights with the liquidation committee within thirty days of receipt of the notice, and within forty-five days of publication of the first notice if such creditors did not receive the notice. In filing for creditor's rights, the creditors shall state the relevant matters relating to the creditor's rights, and provide supporting materials. The liquidation committee shall record such creditor's rights. During the filing for creditor’s rights, the liquidation committee shall not pay any debts to creditors.
第一百八十七条 清算组在清理公司财产、编制资产负债表和财产清单后，应当制定清算方案，并报股东会、股东大会或者人民法院确认。
公司财产在分别支付清算费用、职工的工资、社会保险费用和法定补偿金，缴纳所欠税款，清偿公司债务后的剩余财产，有限责任公司按照股东的出资比例分配，股份有限公司按照股东持有的股份比例分配。清算期间，公司存续，但不得开展与清算无关的经营活动。公司财产在未按前款规定清偿前，不得分配给股东。
Article 187
After identifying the company's assets and preparing the balance sheet and schedule of assets, the liquidation committee shall prepare a liquidating plan, which shall be submitted to the shareholders meeting, the general meeting of shareholders or the people’s court for ratification.
After payment of liquidating expenses, payment of wages and expenses for labor insurance of the workers, payment of taxes owed, and payment of company debts are made, the remaining assets shall be distributed to the shareholders in proportion to their shares of capital contribution in the case of a limited liability company, and in proportion to their share holdings in the case of a joint stock limited company. In the course of liquidation, the company continues its existence but shall not conduct any business activities irrelevant to the liquidation. Before payments have been made in accordance with the preceding regulations, the assets of the company shall not be distributed to the shareholders.
第一百八十八条 清算组在清理公司财产、编制资产负债表和财产清单后，发现公司财产不足清偿债务的，应当依法向人民法院申请宣告破产。
公司经人民法院裁定宣告破产后，清算组应当将清算事务移交给人民法院。
Article 188
Where the liquidation committee, after identification of company assets and preparation of the balance sheet and schedule of assets, discovers that the company does not have sufficient assets to fully repay company debts, the liquidation committee shall file a bankruptcy application with the people's court in accordance with the law.
Once the company is adjudged bankrupt by a ruling of the people's court, the liquidation committee shall transfer the liquidating affairs to the people's court.
第一百八十九条 公司清算结束后，清算组应当制作清算报告，报股东会、股东大会或者人民法院确认，并报送公司登记机关，申请注销公司登记，公告公司终止。
Article 189
Upon completion of a company's liquidation, the liquidation committee shall prepare a liquidating report, which shall be submitted to the shareholders meeting, the general meeting of shareholders or the people’s court for ratification, and upon ratification, the liquidation committee shall submit such report to the company registration authority to apply for company de-registration, and make a public announcement of the company's termination.
第一百九十条 清算组成员应当忠于职守，依法履行清算义务。
清算组成员不得利用职权收受贿赂或者其他非法收入，不得侵占公司财产。
清算组成员因故意或者重大过失给公司或者债权人造成损失的，应当承担赔偿责任。
Article 190
Members of the liquidation committee shall faithfully perform their duties and carry out their liquidating obligations in accordance with the law.
Members of the liquidation committee may not abuse their authorities by accepting bribes or receiving other illegal income, and may not misappropriate company assets.
A committee member who causes loss to the company or its creditors due to his intentional misconduct or gross negligence shall be liable for damages.
第一百九十一条 公司被依法宣告破产的，依照有关企业破产的法律实施破产清算。
Article 191
Where a company is declared bankrupt in accordance with the law, the company's bankruptcy liquidation shall be carried out in accordance with the relevant applicable laws.
外资企业法实施细则
第十二章 期限、终止与清算
第七十条 外资企业的经营期限，根据不同行业和企业的具体情况，由外国投资者在设立外资企业的申请书中拟订，经审批机关批准。
第七十一条 外资企业的经营期限，从其营业执照签发之日起计算。
外资企业经营期满需要延长经营期限的，应当在距经营期满180天前向审批机关报送延长经营期限的申请书。审批机关应当在收到申请书之日起30天内决定批准或者不批准。
外资企业经批准延长经营期限的，应当自收到批准延长期限文件之日起30天内，向工商行政管理机关办理变更登记手续。
第七十二条 外资企业有下列情形之一的，应予终止：
（一）经营期限届满；
（二）经营不善，严重亏损，外国投资者决定解散；
（三）因自然灾害、战争等不可抗力而遭受严重损失，无法继续经营；
（四）破产；
（五）违反中国法律、法规，危害社会公共利益被依法撤销；
（六）外资企业章程规定的其他解散事由已经出现。
外资企业如存在前款第（二）、（三）、（四）项所列情形，应当自行提交终止申请书，报审批机关核准。审批机关作出核准的日期为企业的终止日期。
第七十三条 外资企业依照本实施细则第七十二条第（一）、（二）、（三）、（六）项的规定终止的，应当在终止之日起15天内对外公告并通知债权人，并在终止公告发出之日起15天内，提出清算程序、原则和清算委员会人选，报审批机关审核后进行清算。
第七十四条 清算委员会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。
清算费用从外资企业现存财产中优先支付。
第七十五条 清算委员会行使下列职权：
（一）召集债权人会议；
（二）接管并清理企业财产，编制资产负债表和财产目录；
（三）提出财产作价和计算依据；
（四）制定清算方案；
（五）收回债权和清偿债务；
（六）追回股东应缴而未缴的款项；
（七）分配剩余财产；
（八）代表外资企业起诉和应诉。
第七十六条 外资企业在清算结束之前，外国投资者不得将该企业的资金汇出或者携出中国境外，不得自行处理企业的财产。
外资企业清算结束，其资产净额和剩余财产超过注册资本的部分视同利润，应当依照中国税法缴纳所得税。
第七十七条 外资企业清算结束，应当向工商行政管理机关办理注销登记手续，缴销营业执照。
第七十八条 外资企业清算处理财产时，在同等条件下，中国的企业或者其他经济组织有优先购买权。
第七十九条 外资企业依照本实施细则第七十二条第（四）项的规定终止的，参照中国有关法律、法规进行清算。
外资企业依照本实施细则第七十二条第（五）项的规定终止的，依照中国有关规定进行清算。
Chapter XII Duration (Operating Period), Termination and Liquidation
Article 70 The duration of a foreign-capital enterprise shall, in the light of the circumstances of the specific trade and enterprise, be proposed by the relevant foreign investor in the application for the establishment of the foreign-capital enterprise, and shall be subject to the approval by the examining and approval authority.（1）
Article 71 The duration of a foreign-capital enterprise shall be calculated from the date of issue of its business license.（1）
In case of an intention to extend the duration of a foreign-capital enterprise, an application for such extension shall be submitted 180 days prior to the expiration of the duration to the examining and approving authority, which shall, within 30 days from the date of receiving the application, make a decision of approving or disapproving of the extension.（1）
If the application for the extension of duration is approved, the foreign-capital enterprise shall, within 30 days from the date of receiving the approval, go through the procedures for change of registration with the administrative department for industry and commerce.（1）
Article 72 A foreign-capital enterprise shall be terminated, if it is under any of the following circumstances:
(1) upon the expiration of its duration;
(2) if the foreign investor decides to dissolve it because of poor management and serious losses;
(3) if the business cannot be carried on because of heavy losses resulting from force majeure such as natural disasters and wars;
(4) if it becomes bankrupt;
(5) if it is cancelled according to law due to its violation of Chinese laws and regulations or due to its harming the social and public interests; or
(6) if any other cause for dissolution, stipulated in theArticle s of association of the foreign-capital enterprise, has occurred.（1）
In case of circumstances of subparagraph (2), (3) or (4) of the preceding paragraph, the foreign-capital enterprise shall, on its own initiative, submit an application for termination to the examining and approving authority for approval. The date of approval after verification by the examining and approving authority shall be the date of termination of the enterprise.（1）
Article 73 In case of termination under subparagraph (1), (2), (3) or (6) ofArticle 72 of these Rules, the foreign-capital enterprise shall, within 15 days from the date of termination, make a public announcement and notify the creditors of the termination and, within 15 day from the date of such announcement, put forward liquidation procedures, principles and candidates for the liquidation committee, submit them to the examining and approving authority for verification and approval and, upon such approval, carry out the liquidation.（1）
Article 74 The liquidation committee shall be composed of the legal representative of the foreign-capital enterprise, representative of creditors and representatives from the competent authorities concerned, and Chinese certified public accountants and lawyers shall also be engaged to participating in the liquidation.（1）
The expenses of liquidation have priority to pay from the extant property of the foreign-capital enterprise.（1）
Article 75 The liquidation committee shall execute the following functions and powers:
(1) to convene meetings of creditors;
(2) to take over and liquidate the property of the enterprise, and to prepare the statement of assets and liabilities and inventory of the property;
(3) to propose a basis for the valuation and computation of the property of the enterprise;
(4) to work out a liquidation plan;
(5) to recover and discharge debts;
(6) to recover payments payable but not yet paid by shareholders;
(7) to distribute the residual property;
(8) to institute and respond to actions on behalf of the enterprise.（1）
Article 76 The foreign investor may not remit or carry the enterprise''s money out of the territory of China, nor dispose of the enterprise''s property privately, until the liquidation of the foreign-capital enterprise is gone through.（1）
The net assets and residual property of a foreign-capital enterprise, after the liquidation is gone through, shall be treated as profit and subject to income tax in accordance with Chinese tax law.（1）
Article 77 When the liquidation is completed, the foreign-capital enterprise shall go through the procedures for cancellation of registration with and hand in its business license for cancellation to the administrative department for industry and commerce.（1）
Article 78 Chinese enterprises and other economic organizations shall, under equal conditions, have the right of preemption to assets to be disposed of during the liquidation of any foreign-capital enterprise.（1）
Article 79 In case of termination of a foreign-capital enterprise under subparagraph (4) ofArticle 72 of these Rules, the liquidation shall be conducted by reference to Chinese laws and regulations.（1）
In case of termination of a foreign-capital enterprise under subparagraph (5) ofArticle 72 of these Rules, the liquidation shall be conducted in accordance with the relevant Chinese provisions.（1）
发布单位】商务部
【发布文号】商法字〔2008〕31号
【发布日期】2008-05-05
【生效日期】2008-05-05
【失效日期】-----------
【所属类别】政策参考
【文件来源】商务部
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
(商法字〔2008〕31号)
各省、自治区、直辖市、计划单列市、新疆生产建设兵团商务主管部门：
《外商投资企业清算办法》(以下简称《办法》)自1996年实施以来，对于保障外商投资企业清算工作的顺利进行起到了积极作用。随着我国法律制度的逐步完善，对内外资企业的管理趋于一致，国务院于2008年1月15日废止了该《办法》。现将《办法》废止后有关做好外商投资企业解散和清算工作的意见通知如下：
一、今后外商投资企业的解散和清算工作应按照公司法和外商投资法律、行政法规的相关规定办理。外商投资法律和行政法规有特别规定而公司法未做详细规定的，适用特别规定。
二、外商投资企业根据《中外合资经营企业法实施条例》第九十条第一款第(二)、(四)、(五)、(六)项，《中外合作经营企业法实施细则》第四十八条第一款第(二)、(四)、(五)项，或《外资企业法实施细则》第七十二条第一款第(二)、(三)、(六)项的规定终止的，须向审批机关报送提前解散申请书、企业权力机构(董事会、股东会或股东大会，下同)关于提前解散企业的决议以及企业的批准证书和营业执照。
中外合资、合作企业投资者按照《中外合资经营企业法实施条例》第九十条第一款第(三)项或《中外合作经营企业法实施细则》第四十八条第一款第(三)项的规定单方提出解散申请的，应当向审批机关报送提前解散申请书，并提供有管辖权的人民法院或仲裁机构作出的生效判决或裁决，判决或裁决中应明确判定或裁定存在上述两项中所规定的情形。
审批机关收到解散申请书和相关材料后，于10个工作日内作出批准企业解散的批件，并在全国外商投资企业审批管理系统中增加批准企业解散的信息。企业应在批准解散之日起15日内成立清算组，依法开始清算。
三、外商投资企业部分股东按照《中华人民共和国公司法》第一百八十三条规定请求解散公司的，应直接向有管辖权的人民法院提出。
四、清算组应在清算期内缴清企业各项税款。清算结束后，清算组应制作清算报告，经企业权力机构确认后，报送审批机关，同时向审批机关缴销批准证书。审批机关收到清算报告和批准证书后，在全国外商投资企业审批管理系统中完成企业终止相关信息的录入和操作，并由系统自动生成回执，企业凭回执向税务、海关、外汇等部门办理注销手续，并向公司登记机关申请注销登记。
Fourth, the liquidation group shall be paid during the liquidation of the tax business. After the liquidation, the liquidation team shall make a liquidation report, confirmed by the corporate authority, submitted to the approving authority at the same time hand in its certificate of approval to the approving authority. Receive the liquidation report, the approving authority and approval certificate, the national management system for enterprises with foreign investment to complete approval of the termination of related information, business entry and operations by the system automatically generate receipts, business receipts to the virtue of taxation, customs, foreign exchange and other departments for cancellation procedures, to the company registration authority to apply for cancellation of registration.
五、《办法》废止前，特别清算已经开始的，特别清算程序可继续进行，清算委员会依法作出的清算报告具有法律效力。
中华人民共和国商务部办公厅
二〇〇八年五月五日
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外商独资企业的清算程序 |
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(时间2008-03-05 作者：尚建平) |
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外商独资企业的清算是项程序性很强的工作。本文简要介绍外商独资企业的清算程序，使准备清算的外商独资企业对清算程序有个大致了解。 一、外商独资企业清算原因 《中华人民共和国外资企业法实施细则》规定：外商独资企业有下列情形之一的，应予终止： （1） 经营期限届满； （2） 经营不善，严重亏损，外国投资者决定解散； （3） 因自然灾害、战争等不可抗力而遭受严重损失，无法继续经营； （4） 破产； （5） 违反中国法律、法规、危害社会公共利益被依法撤销； （6） 外商独资企业章程规定的其他解散事由已经出现。 外商独资企业如存在前款第（2）、（3）、（4）项所列情形，应当自行提交终止申请书，报原审批机关核准。审批机关核准的日期为外商独资企业的终止日期。 二、外商独资企业清算程序 （1）公告 《中华人民共和国外资企业法实施细则》规定：“外商独资企业依照第七十五条第（1）（2）（3）、（6）项的规定终止的，应当在终止之日起十五天内对外公告并通知债权人。 （2）提交清算委员会人选名单 在终止公告发出之日起十五天内，提出清算程序，原则和清算委员会人选，报审批机关审核成立清算委员会。 （3）成立清算委员会 清算委员会应当由外商独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。 （4）清算委员会职能 外商独资企业的清算委员会行使下列职权： （1）召集债权人会议； （2）接管并清理企业财产，编制资产负债表和财产目录； （3）提出财产作价和计算依据； （4）制定清算方案； （5）收回债权和清偿债务； （6）追回股东应缴而未缴的款项； （7）分配剩余财产； （8）代表外商独资企业起诉和应诉。 （5）进行清算并提交清算报告 清算委员会成立后开始以下工作： （1） 拟定清算方案； （2） 在注册会计师的指导下，清理企业财产，编制资产负债表，财产清单； （3）公司编制债权人债务人名册； （4）编制所有未履行合同的清单； （5）终止各项劳动合同和聘用合同； （6）制定清算报告。 （6）税务 外商独资企业清算结束，其资产净额和剩余财产超过注册资本的部分视同利润，应当依照中国税法缴纳所得税。 （7）注销手续 外商独资企业清算后要办理以下注销手续： 1.组织机构代码证注销登记； 2.外商投资企业税务登记证注销登记； 3.外汇登记证注销登记； 4.人民币基本帐户注销； 5.外汇帐户注销。 6.营业执照注销。 各个城市的外商独资企业清算程序可能有所不同，外商独资企业在正式进行清算前需要咨询当地的法律顾问或者其他顾问 |
(Time 2008-03-05 Authors: Shang Jianping)
The liquidation of foreign-owned enterprises is a key procedural knowledge. This article briefly describes the liquidation of foreign-owned enterprise procedures so that preparations for the liquidation of foreign-owned enterprises have a general understanding of the liquidation proceedings.
First, the reasons for liquidation of foreign-owned enterprises
"The People's Republic of China Foreign Enterprise Law Implementation Rules," provides that: foreign-owned enterprises, one of the following circumstances, be terminated:
(1) The term of operation expires;
(2), poor management, serious losses, foreign investors decided to dissolve;
(3) because of natural disasters, war and other force majeure suffered serious losses, unable to continue operations;
(4) bankruptcy;
(5) violation of Chinese laws and regulations, endanger public interests have been revoked according to law;
(6) The regulations of foreign-owned enterprises have emerged in other dissolution of the subject matter.
Wholly foreign-owned enterprises, such as the existence of the preceding paragraph (2), (3), (4) above circumstances, it should submit its own application for the termination be reported to the original examination and approval authority. The date of examination and approval authority for approval for foreign-owned enterprises termination date.
Second, foreign-owned enterprise liquidation proceedings
(1) Notice
"The People's Republic of China Foreign Enterprise Law Implementation Rules," provides that: "foreign-owned enterprises in accordance with 75th article (1) (2) (3), (6) of the provisions of the termination, it should be the date of termination, within fifteen days Foreign announcement and notify the creditor.
(2) to the list of candidates for the liquidation committee
The termination of the notice, within fifteen days from the date of proposed liquidation procedures, principles and candidates for the liquidation committee, reported the establishment of the liquidation committee reviewed the approving authority.
(3) establishment of liquidation committee
Liquidation Committee shall consist wholly foreign-owned enterprise's legal representative, on behalf of creditors, and composed of representatives of relevant competent authorities, and to employ Chinese registered accountants and lawyers to participate.
(4) The liquidation of its functions
Foreign-owned enterprises of the liquidation committee shall exercise the following powers:
(1) convene meetings of creditors;
(2) to take over and clean up the corporate property, the preparation of balance sheets and inventories;
(3) of the consideration and calculated on the basis of property;
(4) formulate a liquidation plan;
(5) collect a debt and paying off debt;
(6) the recovery of unpaid amounts due from shareholders;
(7) The distribution of surplus property;
(8) on behalf of foreign-owned enterprises sue and be sued.
(5) for the liquidation and submit the liquidation report
Liquidation after its establishment the following:
(1) The development of settlement programs;
(2) under the guidance of certified public accountants to clean up corporate property, the preparation of the balance sheet, property list;
(3) The creditors of the debtor companies to prepare the roster;
(4) Develop a list of all outstanding performance of the contract;
(5) termination of labor contracts and employment contracts;
(6) Development of a liquidation report.
(6) Taxation
The liquidation of foreign-owned enterprise, its net assets and surplus property, be deemed part of the registered capital of more than profits, shall be subject to income tax in accordance with Chinese tax law.
(7) write-off procedures
After the liquidation of foreign-owned enterprises must apply for cancellation of the following procedures:
1. Organization Code Certificate cancellation of registration;
2. Foreign-invested enterprises in the tax registration certificate, cancellation of registration;
3. Waihuidejizheng cancellation of registration;
4. RMB basic account for write-off;
5. Foreign currency accounts written off.
6. Business license cancellation.
Wholly foreign-owned enterprises in various cities in liquidation proceedings may be different, foreign-owned enterprises in the formal liquidation of the former need to consult local legal counsel or other advisers
关于外商投资企业解散注销登记管理有关问题的通知
2008-12-1 10:35:00
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颁布机关：国家工商行政管理总局、商务部 |
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第十章 破产清算
第一节 破产宣告
第一百零七条 人民法院依照本法规定宣告债务人破产的，应当自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。
债务人被宣告破产后，债务人称为破产人，债务人财产称为破产财产，人民法院受理破产申请时对债务人享有的债权称为破产债权。
第一百零八条 破产宣告前，有下列情形之一的，人民法院应当裁定终结破产程序，并予以公告：
(一)第三人为债务人提供足额担保或者为债务人清偿全部到期债务的;
(二)债务人已清偿全部到期债务的。
第一百零九条 对破产人的特定财产享有担保权的权利人，对该特定财产享有优先受偿的权利。
第一百一十条 享有本法第一百零九条规定权利的债权人行使优先受偿权利未能完全受偿的，其未受偿的债权作为普通债权;放弃优先受偿权利的，其债权作为普通债权。
第二节 变价和分配
第一百一十一条 管理人应当及时拟订破产财产变价方案，提交债权人会议讨论。
管理人应当按照债权人会议通过的或者人民法院依照本法第六十五条第一款规定裁定的破产财产变价方案，适时变价出售破产财产。
第一百一十二条 变价出售破产财产应当通过拍卖进行。但是，债权人会议另有决议的除外。
破产企业可以全部或者部分变价出售。企业变价出售时，可以将其中的无形资产和其他财产单独变价出售。
按照国家规定不能拍卖或者限制转让的财产，应当按照国家规定的方式处理。
第一百一十三条 破产财产在优先清偿破产费用和共益债务后，依照下列顺序清偿：
(一)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;
(二)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;
(三)普通破产债权。
破产财产不足以清偿同一顺序的清偿要求的，按照比例分配。
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。
第一百一十四条 破产财产的分配应当以货币分配方式进行。但是，债权人会议另有决议的除外。
第一百一十五条 管理人应当及时拟订破产财产分配方案，提交债权人会议讨论。
破产财产分配方案应当载明下列事项：
(一)参加破产财产分配的债权人名称或者姓名、住所;
(二)参加破产财产分配的债权额;
(三)可供分配的破产财产数额;
(四)破产财产分配的顺序、比例及数额;
(五)实施破产财产分配的方法。
债权人会议通过破产财产分配方案后，由管理人将该方案提请人民法院裁定认可。
第一百一十六条 破产财产分配方案经人民法院裁定认可后，由管理人执行。
管理人按照破产财产分配方案实施多次分配的，应当公告本次分配的财产额和债权额。管理人实施最后分配的，应当在公告中指明，并载明本法第一百一十七条第二款规定的事项。
第一百一十七条 对于附生效条件或者解除条件的债权，管理人应当将其分配额提存。
管理人依照前款规定提存的分配额，在最后分配公告日，生效条件未成就或者解除条件成就的，应当分配给其他债权人;在最后分配公告日，生效条件成就或者解除条件未成就的，应当交付给债权人。
第一百一十八条 债权人未受领的破产财产分配额，管理人应当提存。债权人自最后分配公告之日起满二个月仍不领取的，视为放弃受领分配的权利，管理人或者人民法院应当将提存的分配额分配给其他债权人。
第一百一十九条 破产财产分配时，对于诉讼或者仲裁未决的债权，管理人应当将其分配额提存。自破产程序终结之日起满二年仍不能受领分配的，人民法院应当将提存的分配额分配给其他债权人。
第三节 破产程序的终结
第一百二十条 破产人无财产可供分配的，管理人应当请求人民法院裁定终结破产程序。
管理人在最后分配完结后，应当及时向人民法院提交破产财产分配报告，并提请人民法院裁定终结破产程序。
人民法院应当自收到管理人终结破产程序的请求之日起十五日内作出是否终结破产程序的裁定。裁定终结的，应当予以公告。
第一百二十一条 管理人应当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。
第一百二十二条 管理人于办理注销登记完毕的次日终止执行职务。但是，存在诉讼或者仲裁未决情况的除外。
第一百二十三条 自破产程序依照本法第四十三条第四款或者第一百二十条的规定终结之日起二年内，有下列情形之一的，债权人可以请求人民法院按照破产财产分配方案进行追加分配：
(一)发现有依照本法第三十一条、第三十二条、第三十三条、第三十六条规定应当追回的财产的;
(二)发现破产人有应当供分配的其他财产的。
有前款规定情形，但财产数量不足以支付分配费用的，不再进行追加分配，由人民法院将其上交国库。
第一百二十四条 破产人的保证人和其他连带债务人，在破产程序终结后，对债权人依照破产清算程序未受清偿的债权，依法继续承担清偿责任。</P< p>
Chapter X Bankruptcy Liquidation
Section I Announcement of Bankruptcy
Article 107 Where the people's court announces bankruptcy of a debtor according to the provisions of the present law, it shall, within 5 days as of the day when the ruling is made, serve it on the relevant debtor and bankruptcy custodian, and shall, within 10 days as of the day when the ruling is made, inform the already-known creditors and announce it as well.
After a debtor is announced bankruptcy, the debtor shall be named as the bankruptcy and the debtor's assets shall be taken as the insolvent assets. The creditor's rights against the debtor when the people's court accepts an application for bankruptcy shall be the credit of bankruptcy.
Article 108 Before any bankruptcy is announced, under any of the following circumstances, the people's court shall rule to terminate the procedures for bankruptcy and announce it as well:
(1) Where a third party provides any full-amount guarantee or pays off all the debts as due for the debtor; or
(2) Where the debtor has paid off all the due debts.
Article 109 An holder of the right to guaranty on the particular assets of the bankruptcy may enjoy the priority right to be repaid by means of the particular assets.
Article 110 Where a creditor, who enjoys the right as prescribed in the provisions of Article 109 of the present law, exercises the priority right to be repaid, the un-repaid creditor's rights shall taken as common ones. Where the priority right to be repaid is given up, the creditor's rights shall be taken as the common creditor's rights.
Section II Conversion and Distribution
Article 111 The bankruptcy custodian shall draft a conversion plan of insolvent assets and submit it to the creditor's meeting for discussion.
The bankruptcy custodian shall, in light of the conversion plan of insolvent assets that has been adopted at the creditor's meeting or that has been ruled by the people's court in accordance with the provisions of paragraph 1 Article 65 of the present Law, sell the insolvent assets by means of conversion at a proper time.
Article 112 The sale of insolvent assets by means of conversion shall be conducted through auction, unless there is any other resolution at the meeting of creditors.
An insolvent enterprise may be wholly or partially sold by means of conversion. Where an enterprise is sold by means of conversion, the intangible assets and other assets thereof may be solely sold by means of conversion.
As to the assets that shall not be auctioned or whose transfer is restricted, it shall be handled through the method as prescribed by the state.
Article 113 The insolvent assets shall, after the costs for bankruptcy liquidation and community liabilities are repaid in priority, be liquidated in light of the following sequence:
(1) The wages and subsidies for medial treatment and disability, comfort and compensatory expenses as defaulted by the bankruptcy, the fundamental old-age insurance premiums, fundamental medical insurance premiums that shall have been transferred to the employees' personal account as well as the compensation fees for employees as prescribed by the relevant laws and administrative regulations;
(2) The social insurance premiums other than those as prescribed in the aforesaid provisions and tax fees as defaulted by the bankruptcy; and
(3) The common credits of bankruptcy.
Where the insolvent assets are not enough to meet the requirements for liquidation in a same sequence, it shall be distributed in light of the proportion.
The wages of the directors, supervisors as well as senior managers of an insolvent enterprise shall be calculated in light of the average wage of employees.
Article 114 The insolvent assets shall be subject to monetary distribution, unless it is separately decided at the meeting of creditors.
Article115 A bankruptcy custodian shall formulate a distribution plan of insolvent assets in a timely manner, and submit it to the creditor's meeting for discussion:
In the distribution plan of insolvent assets, the following matters shall be indicated:
(1) Names and domiciles of the creditors attending the distribution of insolvent assets;
(2) The amount of the creditor's rights that is involved in the distribution of insolvent assets;
(3) The amount of insolvent assets as ready for distribution;
(4) The sequence, proportion and amount of insolvent assets subjected to distribution; and
(5) The measures for distributing the insolvent assets.
After a distribution plan of insolvent assets is adopted at the meeting of creditors, the relevant bankruptcy custodian shall submit the plan to the people's court for an approval ruling.
Article 116 The distribution plan of insolvent assets shall, upon the approval of the people's court, be executed by the relevant bankruptcy custodian.
Where a bankruptcy custodian implements a distribution in installments in light of the distribution plan of insolvent assets, it shall announce the amount of assets and the creditor's rights in the distribution. Where the bankruptcy custodian implements a conclusive distribution in a lump sum, it shall be indicated in the announcement, wherein the matters as prescribed in paragraph 2, Article 117 of the present law shall be indicated as well.
Article 117 As to any creditor's right subject to the requirement for effectiveness or unchain, the bankruptcy custodian shall deposit the distribution share.
As to the distribution share as deposited by the bankruptcy custodian in the preceding paragraph, on the announcement day of the conclusive distribution, where the requirement for effectiveness is not satisfied or the requirement for rescission is satisfied, it shall be distributed to other creditors; on the announcement day of the conclusive distribution, where the requirement for effectiveness is satisfied or the requirement for rescission is not satisfied, it shall be delivered to the creditors.
Article 118 The distribution shares of insolvent assets that have not been collected by creditors shall be deposited by the relevant bankruptcy custodian. Where a creditor fails to collect its share within 2 months as of the last day of distribution announcement, it shall be deemed as waiver of the right to collect the distribution share. The bankruptcy custodian or the people's court shall distribute the deposited distribution share to other creditors.
Article 119 When distributing the insolvent assets, as to any creditor's right that has not been settled by action or arbitration, the bankruptcy custodian shall deposit the distribution share. Where any distribution share fails to be collected within 2 years as of the day when the procedures for bankruptcy are terminated, the people's court shall distribute the deposit distribution share to other creditors.
Section III Termination of the Procedures for Bankruptcy
Article 120 In the case of no asset for bankruptcy to distribute, the relevant bankruptcy custodian shall request the people's court to terminate the procedures for bankruptcy.
The bankruptcy custodian shall, after the termination of a conclusive distribution, submit to the people's court a report on the distribution of insolvent assets in a timely manner and request the people's court to terminate the procedures for bankruptcy.
The people's court shall, within 15 days as of the day when a request of a bankruptcy custodian to terminate the procedures for bankruptcy is received, make a decision on whether to terminate the procedures. Any decision on terminating the procedures shall be announced.
Article 121 A bankruptcy custodian shall, within 10 days as of the day when the procedures for bankruptcy are terminated, go through the formalities for writing-off in the organ as originally in charge of the registration of the bankruptcy upon the strength of the decision of the people's court on terminating the procedures for bankruptcy.
Article122 The bankruptcy custodian shall terminate the performance of its functions and duties on the following day after it has gone through the formalities for the registration of writing-off, unless the relevant action or arbitration has not been terminated.
Article 123 Within 2 years as of the day when the procedures for bankruptcy are terminated in accordance with the provisions of paragraph 4 Article 43 or Article 120 of the present law, under any of the following circumstances, a creditor may request the people's court to make an additional distribution in light of the distribution plan of insolvent assets:
(1) Where the relevant assets shall be recovered in accordance with the provisions of Article 31, 32, 33 or 36 of the present law; and
(2) Where the bankrupt has any other asset that shall have been distributed.
Under any of the circumstances as prescribed in the preceding paragraph, yet the amount of assets is not enough to meet the expenses for distribution, no additional distribution may be held and the relevant assets shall be turned over by the people's court into the state treasury.
Article 124 The guarantor and other joint and several debtors of the bankrupt shall, after the termination of the procedures for bankruptcy, bear liabilities of repayment of the creditor's rights that have not been repaid according to the procedures for bankruptcy liquidation according to law.
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