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    企的寶集團 > 財稅百科 > 公司注銷前對外投資怎么處理

    公司注銷前對外投資怎么處理

    發(fā)布者：曉猛 來源：企的寶財稅集團

    公司注銷前對外投資怎么處理

    一、公司注銷前對外投資怎么處理

    公司對外投資是屬于公司的資產(chǎn)，公司在注銷前應(yīng)該通過股權(quán)轉(zhuǎn)讓等手段收回投資，所得價款列入公司資產(chǎn)，用于清償債務(wù)。

    《中華人民共和國公司法》

    第十五條?公司可以向其他企業(yè)投資;但是，除法律另有規(guī)定外，不得成為對所投資企業(yè)的債務(wù)承擔(dān)連帶責(zé)任的出資人。

    第一百八十六條?清算組在清理公司財產(chǎn)、編制資產(chǎn)負(fù)債表和財產(chǎn)清單后，應(yīng)當(dāng)制定清算方案，并報股東會、股東大會或者人民法院確認(rèn)。

    公司財產(chǎn)在分別支付清算費用、職工的工資、社會保險費用和法定補償金，繳納所欠稅款，清償公司債務(wù)后的剩余財產(chǎn)，有限責(zé)任公司按照股東的出資比例分配，股份有限公司按照股東持有的股份比例分配。

    清算期間，公司存續(xù)，但不得開展與清算無關(guān)的經(jīng)營活動。公司財產(chǎn)在未依照前款規(guī)定清償前，不得分配給股東。

    二、公司注銷股東會決議流程具體是什么

    公司注銷股東會決議流程主要是：

    1、具體通知公司全體股東在何時、何地召開股東會。

    2、詳細(xì)記錄出席和未出席本次會議股東的人數(shù)，以及所代表公司股東的表決權(quán)。

    3、有限責(zé)任公司提交股東會決議，由代表三分之二以上表決權(quán)的股東簽署，股東為自然人的由本人簽字，自然人以外的股東加蓋公章。股份有限公司提交股東大會決議，由代表三分之二以上表決權(quán)的發(fā)起人加蓋公章或者股東大會會議主持人及出席會議的董事簽字確認(rèn)。

    4、決議事項主要是同意公司注銷以及成立清算組和登報，同時還要公布清算組成員以及組長。

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