Research On Unsettled Debt Of Deregistered Companies

Company is an important part of market economy.It plays an important role in China's economic development.The theory of company law in China holds that the cancellation and registration of companies is a procedural act of the company registration authority to confirm the withdrawal of the completed company from the market.After the completion of the company's liquidation and the cancellation,the company's legal personality will be completely lost in law.The company law theory holds that the creditor's rights and debt relationship arising during the existence of the corporation should be settled in the liquidation process,and the debt relationship should no longer exist after the company written off.But the residual debt situation after the cancellation of the company has occurred in practice,and there is no systematic disposal system for this problem.Therefore,this paper intends to find out the way to solve the problem of residual debt after cancellation through case and law research.The paper is divided into four chapters.The first chapter is the cancellation of the post-registration debt problem,and raise the problem how to determine the responsibility of the subject of residual debt by summing up the case.The second chapter expounds the cancellation registration system,the liquidation procedure and the distribution of the responsibility of the company.And divides the residual debt into the debt of the pre-cancellation launch pipe and the two types of debts occurring after the cancellation.The third chapter is mainly analyze the company before the cancellation of the residual debt to bear the responsibility of the subject through the analysis of the case in practice,and discuss its responsibility of the legal and theoretical basis.The fourth chapter is to analyze the residual debt occurring after the cancellation,specifically on the basis of the residual debt occurring after the typical write-off of environmental liability.And then I discuss the subject of liability and the basis for the assumption of responsibility of the residual debt occurring after the cancellation.