- The six-agency 2025 Revised Enterprise Deregistration Guide aligns exit procedures with the 2024 Company Law, offering three routes: ordinary, simplified and “one-thing” joint deregistration.
六部门《企业注销指引（2025年修订）》与2024年新《公司法》衔接，提供普通注销、简易注销与”一件事”联动注销三类路径。- A foreign-invested company may use simplified deregistration if it has no debts (or has cleared them) and is not in a barred category; the public announcement period is no less than 20 days.
外资企业若无债权债务（或已清偿）且不属于排除情形，可走简易注销；公告期不少于20天。- The “one-thing” joint deregistration links tax, social-security and bank-account closure, compressing cross-department steps by over 60% in designed cases.
“一件事”联动注销打通税务、社保、银行账户销户，设计上可将跨部门环节压缩60%以上。- Mandatory deregistration (强制注销) under the new Company Law lets authorities strike off long-dormant entities, but shareholders remain liable for prior debts if commitments were false.
新《公司法》下的强制注销允许主管机关对长期停业主体依职权注销，但股东若承诺不实仍对注销前债务承担连带责任。- Foreign-invested liquidation must still complete tax clearance and, where required, industry-access exit approval before market-entity deregistration.
外资清算仍须先完成税务清税，并在需要时取得行业准入退出审批，再办市场主体注销。- Practical step: pick the route by debt status and approval needs; use the national enterprise credit portal for announcements and the one-thing window for joint closure.
实操建议：按债务状态与是否需审批选择路径；通过国家企业信用信息公示系统发布公告，并用”一件事”窗口联动销户。
Deregistering a Foreign-Invested Enterprise in China: Simplified, Joint and Mandatory Exit under the 2025 Guide and New Company Law | 外资企业注销退出指南：简易注销、一件事联动注销与强制注销（2025指引+新公司法）
Leaving the China market is as regulated as entering it. The *Enterprise Deregistration Guide (2025 Revision)*, jointly issued by SAMR with the Ministry of Public Security, the Ministry of Human Resources and Social Security, the People’s Bank of China, the General Administration of Customs and the State Taxation Administration, is the third revision since 2019 and the first to fully align with the 2024 *Company Law*. For a foreign-invested enterprise (FIE), the guide provides a clear map of three exit routes.
Three routes
Ordinary deregistration remains the default for entities with live debts, disputes or approval requirements: set up a liquidation group, announce the liquidation (ordinarily a 45-day public notice), settle creditors, obtain tax clearance, and then deregister with the market-regulation authority. Simplified deregistration applies where the company has no debts or has cleared them, and is not in a barred category (e.g., not under investigation, not in the abnormal-operation list, no frozen equity). The announcement period is no less than 20 days; if no objection arises, the company may apply for deregistration within 20 days after the announcement ends. “One-thing” joint deregistration bundles tax, social-security and bank-account closure into a single coordinated process, designed to cut procedures by over 60%.
The new Company Law overlay
The 2025 guide explicitly absorbs the 2024 *Company Law* changes: the dissolution public notice, the clarification of the liquidation obligor, and mandatory deregistration (强制注销). Mandatory deregistration lets the registry strike off an entity that has been suspended for a long time and meets statutory conditions, without a full liquidation — but if shareholders gave false commitments about having no debts, they remain jointly liable for pre-deregistration debts. This protects creditors while letting genuinely defunct shells exit.
FIE-specific considerations
Because foreign investment is negative-list managed, an FIE in a restricted sector may need industry-access exit approval before market-entity deregistration. Tax clearance is non-negotiable: unpaid enterprise income tax, withholding tax or outstanding audit obligations block the path. Social-security and foreign-exchange formalities (e.g., closing the capital-account and profit-repudiation records) should be closed in parallel. Where a court has declared bankruptcy or ended compulsory liquidation, the FIE deregisters by submitting the court ruling.
Special cases handled
The guide gives targeted solutions for hard cases — lost shareholders, missing licences, an uncooperative legal representative — drawing on local practice. It also lays out the “one-thing” workflow so that an investor does not have to visit separate tax, social-security, customs and bank counters sequentially. Local service windows publish the required materials; SAMR’s 2026 materials standard lists the exact documents for simplified and ordinary deregistration.
Practical steps
- Choose the route. No debts and not barred → simplified; live debts/disputes → ordinary; want speed → one-thing joint.
- Announce correctly. Use the national enterprise credit information publicity system; observe the 20-/45-day windows.
- Clear tax first. Obtain tax clearance; settle IIT, CIT and withholding before applying.
- Close ancillaries. Social security, bank accounts, customs and foreign-exchange records in parallel via the one-thing window.
- Keep proof. Retain the deregistration certificate and clearance letters; false simplified-注销 commitments carry personal liability.
外资企业注销退出指南：简易注销、一件事联动注销与强制注销（2025指引+新公司法）
退出中国市场与进入一样受到规制。市场监管总局会同公安部、人力资源社会保障部、中国人民银行、海关总署、税务总局发布的《企业注销指引（2025年修订）》，是2019年以来的第三次修订，也是首次与新《公司法》全面衔接。对外商投资企业而言，指引清晰勾勒出三条退出路径。
三条路径
普通注销仍是有未了债务、纠纷或需审批主体的默认路径：成立清算组、发布清算公告（通常45天公示）、清偿债权人、取得清税证明，再向市场监管部门申请注销。简易注销适用于无债权债务或已清偿、且不属于排除情形的公司（如未被调查、未列入经营异常名录、股权未被冻结）。公告期不少于20天；若无异议，公告届满后20日内可申请注销。“一件事”联动注销将税务、社保、银行账户销户打包为统一协同流程，设计上可压缩60%以上环节。
新《公司法》叠加
2025版指引明确吸收2024年《公司法》变化：解散公示、清算义务人厘清，以及强制注销。强制注销允许登记机关对长期停业且符合法定条件的主体依职权注销，无需完整清算——但若股东对”无债务”承诺不实，仍对注销前债务承担连带责任。这既保护债权人，又让真正僵尸壳企业退出。
外资特殊考量
由于外资实行负面清单管理，受限行业的外资企业在办理市场主体注销前，可能须先取得行业准入退出审批。清税是不可逾越的前提：未缴的企业所得税、预提税或未履行的审计义务都会阻断路径。社保与外汇手续（如关闭资本金账户与利润汇出记录）应并行办结。若法院已宣告破产或终结强制清算，凭法院裁定办理注销。
特殊情形处理
指引为股东失联、证照遗失、法定代表人不配合等难题提供针对性方案，并吸收地方”高效办成一件事”改革成果。地方服务窗口公布所需材料；市场监管总局2026年版材料规范列明了简易与普通注销的 exact 文件清单。
实操步骤
- 选对路径。 无债务且非排除情形→简易；有债务纠纷→普通；求快→”一件事”联动。
- 正确公告。 用国家企业信用信息公示系统，遵守20天/45天窗口。
- 先清税。 取得清税证明，申请前结清个税、企业所得税与预提税。
- 并行销户。 通过”一件事”窗口同步办结社保、银行账户、海关与外汇记录。
- 留存凭证。 保留注销证明与清税文书；简易注销承诺不实须承担个人责任。
Practitioner Quick Reference
- Three routes: ordinary (45-day notice), simplified (≥20-day notice) and “one-thing” joint deregistration.
三条路径：普通（45天公示）、简易（≥20天公示）、”一件事”联动注销。 - Simplified needs no debts: no debts or cleared, and not in a barred category (investigation, abnormal list, frozen equity).
简易须无债务：无债权债务或已清偿，且不在排除情形（调查中、异常名录、股权冻结）。 - Tax clearance first: unpaid CIT, withholding or audit blocks the path.
先清税：未缴企业所得税、预提税或未履行审计将阻断注销。 - Mandatory deregistration exists: long-dormant shells may be struck off, but false “no-debt” promises keep shareholders liable.
强制注销存在：长期停业壳企业可被依职权注销，但”无债务”承诺不实股东仍担责。 - Close ancillaries together: social security, bank, customs and FX via the one-thing window.
联动销户：社保、银行、海关、外汇经”一件事”窗口并行办结。
Common Pitfalls
- Skipping tax clearance: applying before clearance is rejected.
跳过清税：未清税即申请会被退回。 - Misusing simplified: hidden debts or an investigation disqualifies simplified deregistration.
误用简易：隐含债务或正被调查，不符合简易注销条件。 - Forgetting FX close-out: leaving capital-account records open complicates future matters.
遗忘外汇结清：资本金账户记录未关，影响后续事务。
2026 Watchlist
- First mandatory-deregistration cases: watch how authorities apply 强制注销 to dormant shells.
首批强制注销案例：关注主管机关如何对僵尸壳企业适用强制注销。 - One-thing window coverage: more cities will bundle tax, social-security and bank closure.
“一件事”窗口覆盖：更多城市将打包税务、社保与银行销户。 - Guide interpretation: local windows will publish material lists under the 2026 standard.
指引解读：地方窗口将依2026版规范公布材料清单。
Key Figures
- 106 items: the 2025 market-access negative list, down from 117 in 2022.
106项：2025年版市场准入负面清单，较2022版117项缩减。 - ≥20 days: the simplified-deregistration public announcement period.
≥20天：简易注销公告期。 - 45 days: the ordinary liquidation public notice window.
45天：普通清算公示期。 - 60%+: target procedure cut under the “one-thing” joint deregistration.
60%以上： “一件事”联动注销的目标环节压缩。
Sources