歇业登记制度:如何规范休眠公司存续——商事登记改革下的思考

Suspension of Business Registration:How to Regulate Dormant Company——the Thinking under the Reform of Commercial Registration System

我国公司法律制度大多强调营业的持续性特征,长期未营业的公司会面临社会及法律规范的负面评价。然而,在商事实践中,不乏公司期待以休眠的方式来应对市场变化,且部分公司会基于行业特征和经营计划等在特定时间段处于非营业状态。从实际情况看,休眠公司的存续有其必然性与积极意义,这意味着歇业登记与休眠公司制度并非无本之木。由此,在我国商事登记改革背景下,《商事主体登记管理条例(草案)》创设了歇业登记制度,以允许休眠公司在保留商事主体资格的同时暂停营业。借鉴域外制度经验,我国的歇业登记制度建设需要从以下方面着手:一是对于歇业登记的条件,应当明确可以申请歇业登记的情形与申请主体,并降低对公司内部程序的要求;二是对于歇业期限,可考虑设置公司歇业的最长期限;三是对于公司的权利和义务,应当在税务申报、会计核算、年度报告提交、股东(大)会召开四个方面为休眠公司提供便利;四是对于休眠状态的终止,应当明确登记机关享有依职权撤销公司休眠状态的权力,并完善以商事信用为基础的责任机制。此外,在我国歇业登记制度推进过程中,还需要注意休眠公司与经营异常公司等的区分,以保护公司合理的休眠需求,同时关注与相关部门的衔接,以便利监管并降低休眠公司的存续成本。

Most of China's company law emphasizes companies’operational continuity.Companies that have not operated for a long time will face negative social evaluation and legal punishment.However,in commercial practice,many companies hope to respond to market changes in a dormant state.In addition,based on industry characteristics and business plans,some companies will also be dormant in a certain period of time.In fact,the practice demand of dormant company also means that the suspension of business registration and dormant company system have a certain basis.Therefore,in the background of China's commercial registration reform,the Regulations on the Administration of Commercial Subject Registration(Draft)is to create the suspension of business registration.The system allows dormant companies to suspend business while retaining their commercial status.On the basis of absorbing foreign experience,the system construction of our country should focus on the following aspects:first,for the conditions of the registration,our country should stipulate the circumstances and subjects of application for the registration,and reduce the requirements for the company's internal procedures;second,for the period of suspension,we should consider to set the longest period of the company's suspension;third,as for the rights and obligations of the company,we shall provide convenience for the dormant company in four aspects,namely tax declaration,accounting,submission of annual report and convening of shareholders'meeting;and fourth,for the termination of the dormant state,we should confirm that the registration authority has the power to cancel the dormant state of the company,and improve the responsibility mechanism based on commercial credit.In addition,attention should be paid to the distinction between dormant companies and abnormal ones in order to protect the reasonable dormant needs of companies.At the same time,attention needs to be paid to connecting with relevant departments to facilitate supervision and reduce the cost of survival of dormant companies.