- The new Company Law (effective 1 July 2024) adds two exit tools: simplified deregistration (Article 240) and compulsory deregistration (Article 241).
新《公司法》（2024 年 7 月 1 日施行）新增两项退出工具：简易注销（第二百四十条）与强制注销（第二百四十一条）。- Simplified deregistration is for debt-free companies: if no debts arose or all debts are cleared, all shareholders may promise and deregister through a simplified procedure via the National Enterprise Credit Information Publicity System, with a public notice of at least 20 days.
简易注销适用于无债务公司：未产生债务或已清偿全部债务的，经全体股东承诺可通过国家企业信用信息公示系统简易注销，公告期不少于 20 日。- False shareholder promises under simplified deregistration create joint-and-several liability for pre-deregistration debts — the shortcut is not a shield.
简易注销中股东承诺不实的，对注销前债务承担连带责任——捷径不是”免责盾牌”。- Compulsory deregistration targets “zombie” companies: a company revoked, closed or annulled for three full years that still has not applied for deregistration may be compulsorily deregistered by the registry after a public notice of at least 60 days.
强制注销针对”僵尸企业”：被吊销、责令关闭或被撤销满三年仍未申请注销的，登记机关可公告不少于 60 日后强制注销。- The Implementing Measures for Compulsory Deregistration (SAMR Order No. 105, effective 10 October 2025) operationalise Article 241: 90-day batch notice, 7-working-day formal review of objections, and a three-year re-trigger window.
《强制注销公司登记制度实施办法》（市场监管总局令第 105 号，2025 年 10 月 10 日施行）细化第二百四十一条：90 日批量公告、7 个工作日形式审查异议、三年再启动窗口。- Compulsory deregistration does NOT extinguish liability: the original shareholders’ and liquidation obligors’ responsibilities remain unaffected after the company is struck off.
强制注销不消灭责任：公司被注销后，原股东、清算义务人的责任不受影响。- Both tools are preceded by dissolution — FIEs should also settle FX closure, tax deregistration and Customs/licence cancellations before the registry step.
两项工具均以公司解散为前提——外资企业还应在登记注销前办结外汇注销、税务注销与海关/许可注销。
Simplified and Compulsory Deregistration under China’s New Company Law: an exit playbook for FIEs | 新《公司法》下的简易注销与强制注销：外资企业退出实操
Overview
Exiting China can be as important as entering it. Under the former regime, deregistration was slow and paperwork-heavy, and many foreign-invested enterprises (FIEs) that wound down operations simply let their licences lapse — becoming “zombie” companies that clogged the registry and exposed shareholders to lingering liability. The new Company Law, effective 1 July 2024, introduces two purpose-built exit mechanisms: simplified deregistration (Article 240) for clean, debt-free companies, and compulsory deregistration (Article 241) for entities that have been revoked but never closed. The State Administration for Market Regulation (SAMR) then issued the Implementing Measures for Compulsory Deregistration (Order No. 105, effective 10 October 2025) to operationalise the compulsory route. This article explains both, with official sources. It is general information, not legal advice.
Why two new mechanisms
The 2012–2013 tightening of dispatch rules and the 2013 company-registration reform were about market entry; the 2024 Company Law pays unusual attention to orderly exit. Ordinary deregistration requires forming a liquidation group, a creditor-notice period, and a longer publicity period — appropriate but cumbersome for a company with no debts. Compulsory deregistration addresses the opposite problem: companies that were revoked, closed or annulled but whose shareholders never filed for closure, leaving them “alive” on paper for years.
Simplified deregistration (Article 240)
A company that, during its existence, incurred no debts or has repaid all debts may, upon the commitment of all shareholders, apply for deregistration through the simplified procedure. Excluded are listed joint-stock companies. The steps:
- The company must not have outstanding items such as unpaid liquidation expenses, employee wages, social-insurance premiums, statutory compensation, or unpaid taxes (with late fees/penalties).
- The application is publicised through the National Enterprise Credit Information Publicity System for a notice period of no less than 20 days.
- If no objection arises after the notice period, the company may apply to the registry for deregistration within 20 days.
The trade-off is liability: if shareholders’ commitment under Article 240(1) is untrue, they bear joint and several liability for debts existing before deregistration. The simplified route therefore suits genuinely clean exits — a dormant FIE with no creditors, no tax arrears and no pending licences.
Compulsory deregistration (Article 241)
Where a company has been revoked, ordered to close, or annulled, and three full years have passed without it applying for deregistration, the registry may publicise it through the National Enterprise Credit Information Publicity System with a notice period of no less than 60 days. If no objection arises, the registry may deregister it. Critically, compulsory deregistration does not affect the liability of the original shareholders and liquidation obligors.
This is a passive, public-law act by the registry — distinct from the shareholder-driven simplified route. It is limited to the “revoked/closed/annulled” dissolution causes; other dissolution events (expiry of term, resolution, merger/spin-off, serious management deadlock) go through ordinary or simplified deregistration, not compulsory.
SAMR Order No. 105 — how compulsory deregistration works in practice
Effective 10 October 2025, the Implementing Measures for Compulsory Deregistration detail Article 241:
- Scope. A company revoked/closed/annulled for three years that has not applied for deregistration may be compulsorily deregistered under Article 241 and the State Council’s implementation provisions. Sectors requiring pre-deregistration approval are excluded.
- Notice. The registry publicises via the publicity system, recorded under the company, with a 90-day batch-capable notice stating name, domicile, legal representative, unified social credit code, the statutory ground, legal basis, proposed action, objection method and dates.
- Objection. During the notice, related departments, creditors and other interested parties may object via the system or in writing, providing materials showing a creditor or interest relationship. The registry conducts a formal review within 7 working days; if the objection is sustained, the procedure terminates; if not, it notifies the objector in writing with reasons.
- Decision and delivery. If the notice expires with no (or unsuccessful) objection, the registry issues a compulsory-deregistration decision within 10 working days and serves it by the Civil Procedure Law’s service rules.
- Re-trigger. If the procedure is terminated, or the company is restored and still does not apply within three years, the registry may restart the compulsory process.
Practical cautions for FIEs
- Compulsory deregistration may occur without prior liquidation, so shareholders’ and liquidation obligors’ duties (including any unpaid tax, social insurance or creditor claims) survive the strike-off. Do not assume “the registry closed it, so I’m free.”
- Restore and cure. The measures contemplate objection and restoration mechanisms; an FIE that is wrongly flagged should object promptly with evidence during the 90-day window.
- Settle the front-end first. Before the registry step, close FX (SAFE) registration, tax deregistration, Customs documents and industry licences; a clean simplified deregistration depends on having no outstanding tax/social items.
- Don’t let it lapse. An FIE that stops operating should choose a proactive route (ordinary or simplified) rather than wait to be compulsorily struck, which leaves liability intact and may harm the shareholders’ credit record.
Cross-agency coordination
Market regulators coordinate with tax, human-resources/social-security and the people’s courts. For FIEs, the deregistration chain typically runs: board/shareholder resolution → liquidation (ordinary route) or shareholder commitment (simplified) → tax clearance and deregistration → SAFE FX closure → industry-licence cancellation → market-registry deregistration (ordinary/simplified) or compulsory strike. Mapping this chain prevents a stranded step.
What this means for foreign investors and FIEs
- Prefer proactive exit. Choose ordinary or simplified deregistration rather than risking compulsory strike with surviving liability.
- Use simplified deregistration only when truly debt-free — and ensure the shareholder commitment is accurate.
- Watch the 90-day compulsory notice if your FIE was revoked/closed and never closed; object with evidence if wrongly listed.
- Clear tax, FX, Customs and licences before the registry step.
- Confirm specifics with qualified PRC corporate counsel before initiating any deregistration.
What to do next
- Decide the exit route (ordinary / simplified / anticipate compulsory) based on debt and licence status.
- For simplified: confirm zero outstanding tax, wages, social insurance and licences; obtain all-shareholder commitment.
- Complete tax deregistration and SAFE FX closure ahead of the registry filing.
- Publicise via the National Enterprise Credit Information Publicity System and monitor for objections.
- If facing compulsory deregistration, review the 90-day notice and file a timely, evidenced objection if appropriate.
- Brief shareholders that liability survives compulsory strike; plan any curing payments.
Sources
- 市场监管总局 — 登记注册视角下的新《公司法》制度创新浅析（含强制注销解读）：https://www.samr.gov.cn/djzcj/gzdt/art/2024/art_9dd00ef1116e476f95454ecff1eead3e.html
- 市场监管总局 — 《强制注销公司登记制度实施办法》（总局令第 105 号，2025-10-10 施行）：https://www.samr.gov.cn:1935/zw/zfxxgk/fdzdgknr/fgs/art/2025/art_696b5a2d68c44a058d0ff9c3eac7bc95.html
- 中国市场监管报 — 新《公司法》中的简易注销与强制注销（第240/241条解读）：http://www.cmrnn.com.cn/content/2024-05/31/content_252618.html
- 市场监管总局 — 公司登记制度重点内容解读（含强制注销登记制度）：https://www.samr.gov.cn/xw/mtjj/art/2024/art_beb9dd5d985844258208cd68dad632c3.html
Related reading
- 外商独资企业注销与清算实务 / WFOE dissolution and deregistration
- 新《公司法》注册资本五年认缴 / Five-year capital subscription under the new Company Law
- 外资企业外汇登记与注销 / FIE foreign-exchange registration and closure
新《公司法》下的简易注销与强制注销：外资企业退出实操
概述
退出中国有时与进入同样重要。在旧制度下，注销缓慢且手续繁重，许多停业的外资企业放任执照失效，沦为占用登记系统、使股东长期背负责任的”僵尸企业”。2024 年 7 月 1 日施行的新《公司法》新增两项专门的退出机制：面向无债清洁公司的简易注销（第二百四十条），与面向”被吊销却从未关闭”主体的强制注销（第二百四十一条）。随后市场监管总局出台《强制注销公司登记制度实施办法》（第 105 号令，2025 年 10 月 10 日施行）细化强制注销路径。本文结合官方来源说明两者，仅为一般性信息，非法律意见。
为何新增两项机制
2012–2013 年的派遣收紧与 2013 年注册资本登记改革侧重市场准入；2024 年《公司法》则罕见地关注有序退出。普通注销须组建清算组、经过债权申报公告期与较长的公示期——对无债务公司而言恰当但繁琐。强制注销解决反向问题：被吊销、责令关闭或撤销却始终未申请关闭、在纸面上”存活”多年的公司。
简易注销（第二百四十条）
公司存续期间未产生债务或已清偿全部债务的，经全体股东承诺，可适用简易程序注销。上市公司排除在外。步骤：
- 不存在未结清的清偿费用、职工工资、社会保险费用、法定补偿金、应缴纳税款（滞纳金、罚款）等；
- 通过国家企业信用信息公示系统公告，不少于 20 日；
- 公告期满无异议的，公司可在 20 日内向登记机关申请注销。
对价在于责任：股东对本条第一款内容承诺不实的，对注销前债务承担连带责任。故简易注销适合真正干净的退出——无债权人、无欠税、无待办许可的休眠外资企业。
强制注销（第二百四十一条）
公司被吊销营业执照、责令关闭或被撤销，满三年未申请注销的，登记机关可通过国家企业信用信息公示系统公告，不少于 60 日；期满无异议的，登记机关可注销。关键是，强制注销不影響原股东、清算义务人的责任。
这是登记机关依公法作出的被动注销行为，区别于股东驱动的简易路径。其仅适用于”吊销/关闭/撤销”类解散事由；其余解散情形（营业期满、决议解散、合并分立、严重经营困难）走普通或简易注销，不适用强制注销。
总局第 105 号令——强制注销如何落地
2025 年 10 月 10 日施行的《强制注销公司登记制度实施办法》细化第二百四十一条：
- 适用范围。 被吊销、关闭、撤销满三年未申请注销的公司，可依第二百四十一条及国务院实施意见强制注销；注销前须批准的行业除外。
- 公告。 登记机关通过公示系统公告并记于公司名下，90 日批量公告，内容含名称、住所、法定代表人、统一社会信用代码、拟强制注销法定事由、法律依据、拟办意见、异议方式与起止日期。
- 异议。 公告期内相关部门、债权人及其他利害关系人可通过系统或书面提出异议，并提交表明债权债务或利害关系的材料；登记机关 7 个工作日内形式审查，异议成立的终止程序，不成立的书面说明理由告知。
- 决定与送达。 公告期满无异议或异议不成立的，登记机关 10 个工作日内制作强制注销决定，并依《民事诉讼法》送达。
- 再启动。 程序终止或公司被恢复登记后满三年仍未申请注销的，登记机关可再次启动强制注销。
外资企业的实务提醒
- 强制注销可能未经清算，故股东、清算义务人的责任（含未缴税款、社保或债权主张）在注销后继续存续。切勿以为”登记机关注销了我就无责”。
- 异议与恢复。 办法设有异议与恢复救济；被错误列入的外资企业应在 90 日窗口内及时举证异议。
- 先结清前端。 登记注销前，须办结外汇（SAFE）注销、税务注销、海关文书与行业许可注销；清洁的简易注销以无欠税、无社保欠费为前提。
- 勿放任失效。 停业的 FIE 应主动选择普通或简易注销，而非坐等被强制注销——后者责任不灭且可能损害股东信用记录。
跨部门协同
市场监管部门与税务、人社、法院协同。对 FIE，注销链通常为：董事会/股东决议 → 清算（普通）或股东承诺（简易）→ 税务清税注销 → 外汇注销 → 行业许可注销 → 市场监管注销（普通/简易）或被强制注销。理清链条可避免卡壳。
对外资与外资企业的意义
- 优先主动退出。 选择普通或简易注销，避免责任存续的强制注销；
- 仅当真正无债时用简易注销，且确保股东承诺真实；
- 关注 90 日强制公告，若 FIE 曾被吊销/关闭却未注销，被错误列入应及时举证异议；
- 注销前结清税务、外汇、海关与许可；
- 启动任何注销前，与执业中国公司法律师确认具体事项。
下一步建议
- 依债务与许可状态决定退出路径（普通/简易/预期强制）；
- 简易注销：确认无欠税、欠薪、社保与许可，取得全体股东承诺；
- 在登记申报前完成税务注销与外汇注销；
- 通过国家企业信用信息公示系统公告并监控异议；
- 若面临强制注销，复核 90 日公告，必要时及时、有据异议；
- 向股东说明强制注销后责任存续，规划可能的补正付款。
Sources
- 市场监管总局 — 登记注册视角下的新《公司法》制度创新浅析（含强制注销解读）：https://www.samr.gov.cn/djzcj/gzdt/art/2024/art_9dd00ef1116e476f95454ecff1eead3e.html
- 市场监管总局 — 《强制注销公司登记制度实施办法》（总局令第 105 号，2025-10-10 施行）：https://www.samr.gov.cn:1935/zw/zfxxgk/fdzdgknr/fgs/art/2025/art_696b5a2d68c44a058d0ff9c3eac7bc95.html
- 中国市场监管报 — 新《公司法》中的简易注销与强制注销（第240/241条解读）：http://www.cmrnn.com.cn/content/2024-05/31/content_252618.html
- 市场监管总局 — 公司登记制度重点内容解读（含强制注销登记制度）：https://www.samr.gov.cn/xw/mtjj/art/2024/art_beb9dd5d985844258208cd68dad632c3.html
相关阅读
- 外商独资企业注销与清算实务 / WFOE dissolution and deregistration
- 新《公司法》注册资本五年认缴 / Five-year capital subscription under the new Company Law
- 外资企业外汇登记与注销 / FIE foreign-exchange registration and closure