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对于吊销营业执照后的公司还能否办理变更登记的问题,登记实践中一般限制公司再作变更登记,因此诱发一些行政诉讼。但到目前为止,尚未见到相关的生效判决。笔者以为,对此问题的分析,不仅需要明确吊销营业执照的法律后果,而且必须准确定位变更登记的法律性质,只有在此基础上,才能得出有说服力的答案。本文试图对此问题加以探讨。欢迎同仁共同磋商。一、理论基础:吊销企业营业执照和变更登记的法律分析1.吊销营业执照的法律后果。2005年修订后的《公司法》中对公司解散和清算的规定明确表明了公司被吊销营业执照并不影响公司法人资
For the revocation of the business license of the company can apply for registration of change, the registration of the practice of the general restrictions on the company and then change the registration, thus inducing some administrative proceedings. But so far, no relevant judgment has come into force. The author believes that the analysis of this issue requires not only the legal consequences of revoking the business license, but also the accurate determination of the legal nature of change registration. Only on this basis can we come to a convincing answer. This article attempts to discuss this issue. Welcome colleagues to discuss. I. Theoretical Basis: Legal Analysis of Revocation of Business License and Change of Registration 1. Legal consequences of suspension of business license. The revised provisions of the Company Law of 2005 on the dissolution and liquidation of the company made it clear that the revocation of the business license by the company did not affect the legal person’s assets