此次修订充分吸收近年来"高效办成一件事"的改革成果，细化明确了相关部门的受理条件、程序环节、 材料规范、办理时限等内容，对办理注销业务提出了更加规范化的要求。这有助于防止一些地方和部门 在企业退出时擅设门槛和条件，从而提高企业退出效率。 让企业"退"得便捷，还要精准打通注销堵点。对"股东失联、不配合""营业执照、公章遗失"等难以办理 注销的特殊复杂情形，此次《指引》修订充分吸收实践中形成的有效做法，依法分类施策，提出有针对 性的解决办法。同时，在充分尊重企业意愿的前提下，对不同类型、不同情况的经营主体提供普通注 销、简易注销、"一件事"联动注销三类流程。 通常情况下，企业终止经营活动退出市场，需要经历决议解散、清算分配和注销登记3个主要过程。企 业进入市场从事一段时间的经营活动后，形成了大量法律关系，牵涉诸多利益主体。企业在注销之前， 必须对所有的权利义务做一个彻底的了结，包括偿付债务、支付员工工资、缴清社保、清结税款等。 多年来，注册容易注销难，是不少企业面临的现实困境。与企业登记设立时是一张白纸相比，企业注销 势必更加繁琐、复杂，大量企业因此搁置办理相关手续。长期积累之后，不仅会占用企业名称等公共资 源， ...

针对企业反映强烈的"注销难""程序繁"等痛点，市场监管总局联合公安部、人社部、中国人民银行、海 关总署、税务总局等六部门，于近日正式发布《企业注销指引(2025年修订)》(以下简称《指引》)。这 是该《指引》自2019年出台以来的第三次修订，旨在落实国务院"高效办成一件事"要求，系统提升企业 退出的标准化、规范化、便利化水平，为经营主体"进得来、退得出"提供清晰路径。 标准化梳理，告别"程序迷宫" 近年来，各地推行的企业注销"一件事"改革成果被充分吸收进新版《指引》。文件对税务、社保、海 关、银行账户、印章等各环节注销的受理条件、材料规范、办理时限等作出细化统一要求，防止地方和 部门擅设门槛。 此举旨在推动企业注销登记实现真正的"一次办、便捷办、高效办"，破除隐性壁垒，服务全国统一大市 场建设。 便利化破解，直面"特殊堵点" 针对"股东失联""证章遗失""法定代表人不配合"等长期困扰企业的特殊复杂情形，新版《指引》不 再"一刀切"，而是吸收地方有效实践，依法分类施策，提供了针对性的解决方案。同时，企业可根据自 身情况，自主选择普通注销、简易注销或"一件事"联动注销三类流程，满足多元化退出需求，切实疏通 制度性 ...

新修订的指引充分吸收"高效办成一件事"改革成果，细化明确了相关部门的受理条件、程序环节、 材料规范、办理时限等内容，对相关部门办理注销业务提出了更加规范化的要求，防止一些地方和部门 在企业退出时擅设门槛和条件，提高企业退出效率。 新华社北京12月30日电（记者赵文君）记者30日从市场监管总局获悉，市场监管总局、公安部、人 力资源社会保障部、中国人民银行、海关总署、税务总局近日联合发布《企业注销指引（2025年修 订）》。 据介绍，原《企业注销指引》于2019年1月由市场监管总局会同相关部门联合制定，历经2021年和 2023年两次修订。此次修订主要围绕提升企业退出标准化、规范化、便利化水平等方面进行完善。 新修订的指引进一步提升企业退出的便利化水平，对"股东失联、不配合""营业执照、公章遗 失""法定代表人宣告失踪、死亡或不配合办理登记"等难以办理注销的特殊复杂情形，充分吸收实践中 形成的有效做法，依法分类精准施策，提出有针对性的解决办法，打通企业注销"难点""堵点"。同时， 充分尊重企业意愿，为企业办理注销登记提供普通注销、简易注销、"一件事"联动注销三类流程，强化 了对不同类型、不同情况经营主体办理注销登 ...

智通财经APP获悉，近日，国家市场监管总局等六部门联合发布《企业注销指引(2025年修订)》。《指 引》坚持问题导向，对存在"股东失联、不配合""营业执照、公章遗失""法定代表人宣告失踪、死亡或 不配合办理登记"等难以办理注销的特殊复杂情形，充分吸收地方在实践中形成的有效做法，依法分类 精准施策，提出有针对性的解决办法，打通企业注销"难点""堵点"。充分尊重企业意愿，为企业办理注 销登记提供普通注销、简易注销、"一件事"联动注销三类流程，强化了对不同类型、不同情况经营主体 办理注销登记的精准服务。 原文如下： 市场监管总局等六部门联合发布《企业注销指引(2025年修订)》 近日，市场监管总局、公安部、人力资源社会保障部、中国人民银行、海关总署、税务总局依据新修订 的《中华人民共和国公司法》《公司登记管理实施办法》等法律法规规章的规定，联合发布《企业注销 指引(2025年修订)》(以下简称《指引》)。此前，《企业注销指引》于2019年1月由市场监管总局会同相 关部门联合制定，历经2021年和2023年两次修订。为进一步落实国务院完善经营主体退出制度和推 进"高效办成一件事"的工作要求，此次主要围绕提升企业退出标 ...

Core Viewpoint - The successful deregistration of the Lingbao No. 9 gas station highlights the challenges faced by special industry entities in the deregistration process and showcases effective collaboration between tax authorities and businesses to overcome these obstacles [1][2][3][4]. Group 1: Challenges in Deregistration - The Lingbao No. 9 gas station faced significant hurdles in its deregistration process due to its status as a general taxpayer and a non-independent accounting unit, which complicated the usual electronic deregistration procedures [2]. - The gas station staff struggled for two weeks to navigate the complex deregistration process, visiting multiple departments without finding a clear path forward [2]. Group 2: Tax Authority Support - After unsuccessful attempts to deregister independently, the gas station staff sought assistance from the tax authority, which promptly engaged to identify key bottlenecks in the process [3]. - The tax authority collaborated with other departments and tax units to gather insights and best practices for deregistering similar gas stations, demonstrating a proactive approach to problem-solving [3]. Group 3: Efficient Resolution - With the coordinated efforts of multiple departments, the tax authority developed a tailored deregistration guide for the gas station, detailing necessary materials, processing locations, and potential issues [4]. - The previously stalled deregistration process was completed in just five days, thanks to the effective guidance and collaboration, which exceeded the expectations of the gas station staff [4].

Core Viewpoint - The article emphasizes the importance of accurate tax declaration during the liquidation process of a company, highlighting that mistakes can lead to overpayment of taxes or delays in deregistration [1]. Group 1: When to File Liquidation Tax Returns - Companies must file a liquidation tax return if they meet any of the following scenarios: dissolution by shareholder resolution, bankruptcy by court ruling, change from a limited company to an individual business, or relocation of registration to overseas [1]. - The liquidation filing must be completed within 60 days from the actual cessation of operations, and the tax return must be submitted within 15 days after the liquidation is completed [1]. Group 2: Key Steps in Liquidation Tax Filing - The liquidation process involves three core steps: determining the "liquidation period," which is treated as a separate tax year [1]. - Four key forms must be completed: 1. Main form for corporate liquidation income calculation 2. Schedule 1 for asset disposal income 3. Schedule 2 for liability settlement income 4. Schedule 3 for remaining property distribution [1]. Group 3: Example of Liquidation Tax Calculation - An example illustrates a company with a total asset value of 730,000 and liabilities of 400,000, leading to a taxable income of 100,000 after accounting for various gains and losses [2][3]. - The company must pay corporate income tax based on the calculated taxable income, with specific amounts detailed for both major shareholders [8]. Group 4: Policy References - The article cites several legal references, including the Corporate Income Tax Law and various notices from the Ministry of Finance and the State Administration of Taxation regarding corporate liquidation tax handling [10].