6-外商投资 WFOE自行解散与清算操作指引更新.docx

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?javascript:void(0);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 basis?1．《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 People’s 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