Two routes
| Item | Simplified | General |
|---|---|---|
| Eligibility | Never traded or no debts; no abnormal status | Debts, branches, abnormal status, litigation |
| Liquidation | No liquidation committee filing or newspaper notice | Committee formed, filed and publicly noticed |
| Public notice | Through the national credit information system | Longer period with creditor claims |
| Timeline | Shorter | Longer; driven by tax clearance |
| Risk | All investors warrant no debts; false warranty creates liability | Complete procedure; clearer liability boundaries |
Tax clearance is the real work
Registration cancellation is the last step. What determines the timeline is tax: filing completeness, invoice surrender, arrears and late fees, and the disposal of inventory and assets.
- Settle tax, late fees and penalties; surrender unused invoices and tax control equipment
- File missing periods, including months that should have been nil returns
- Inventory and fixed assets distributed to shareholders are treated as sales for VAT and income tax
- Unpayable payables may be treated as income
- The clearance certificate is a precondition for deregistration
Sequence
- Resolution and liquidation committeeDissolution resolution, committee formed and filed within the statutory period.
- Notice and claimsPublic notice, notify known creditors, handle claims.
- Liquidation and taxBalance sheet and asset inventory, settle tax, obtain clearance.
- Social insurance and bankStaff reductions, account closure, bank accounts closed.
- File deregistrationLiquidation report, clearance certificate, application, return the licence.
- Chops and archivesSurrender or seal chops; retain accounting archives for the statutory period.
The cost of doing nothing
- Directors and shareholders restricted from holding office in other companies
- Personal credit and lending affected; travel restrictions in some cases
- A revoked licence still requires liquidation; the duty does not disappear
- Non-normal taxpayer status keeps accruing penalties and late fees
Frequently asked questions
Can a company with tax arrears be deregistered?
Not directly. Arrears, late fees and penalties must be settled, or security accepted by the tax authority. Without a clearance certificate the registration authority will not deregister the company.
Why was our simplified deregistration rejected?
Common reasons are outstanding tax, abnormal operations listing, or a creditor objection. Resolve the specific issue first, then reapply or switch to general deregistration.
What is the difference between revocation and deregistration?
Revocation is a penalty; the company still exists and must be liquidated. Deregistration ends legal personality. A revoked company is not deregistered and still needs the full procedure.
How long does deregistration take?
Simplified deregistration is quicker where documents are complete and no objection is raised. General deregistration depends on tax clearance and creditor claims, and can run for months where history is messy.
What if we simply abandon the company?
It moves onto the abnormal operations list and potentially the serious violation list, restricting directors and shareholders, while annual reports and filings continue to accrue penalties.
Tell us the situation first, then we talk options
Send us your entity type, location and what you need done. We will set out the documents required, which steps need you in person, and a realistic timeline.
Where we workFoshan · Guangdong · China
We serve all five districts of Foshan, and act for clients elsewhere in Guangdong and overseas on the same process.
This page reflects publicly available information as of October 2026. The competent authority's latest requirements prevail.
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