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曲衍橋律師
公司清算費用

解散清算是企業因經營期滿,或者因經營方面的其他原因致使企業不宜或者不能繼續經營時,自愿或被迫宣告解散而進行的清算。破產清算是企業資不抵債時,人民法院依照有關法律規定組織清算機構對企業進行的清算。

目錄

  • 1企業清算,所得稅如何處理

    企業清算是指企業因為特定原因終止時,清理企業財產、收回債權、清償債務并分配剩余財產的行為。  企業清算包括兩種情況  第一種情況:按《公司法》、《企業破產法》等規定需要進行清算的企業。1.企業解散。合資、合作、聯營企業在經營期滿后,不再繼續經營而解散;合作企業的一方或多方違反合同、章程而提前終止合作關系解散。2.企業破產。企業不能清償到期債務,或者企業法人已解散但未清算或者未清算完畢,資產不足以清...

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  • 2公司清算費用的是如何確定的?

     清算費用,是指清算過程中發生的各項支出,是清算組為開展清算工作而支付出的全部費用,如公告費、咨詢費、差旅費、辦公費、清算組成員的報酬等,應從公司清算財產中優先撥付。  《公司法》僅僅規定了清算費用應從公司清算財產中優先撥付,并未規定清算費用的認定標準,也沒列舉清算費用的范圍。不過我國《企業破產法》第41條規定:“人民法院受理破產申請后發生的下列費用,為破產費用:(一)破產案件的訴訟費用;(二)管...

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  • 3公司清算訴訟費用的收取標準應該統一

    自最高人民法院《關于適用<中華人民共和國公司法>若干問題的規定(二)》實施以來,作為公司清算(指普通而非破產類,下同)案件的訴訟費收取標準上產生分歧,一般認為,此類案件應以財產性案件交納案件受理費較為妥當。然而對收費標準又有主要有以下幾種意見:一、應當按照提起訴訟的股東在公司中所占的出資額作為收費標準;二、應按照公司注冊資本金的總額作為收費標準;三、應按照公司總資產額作為收費標準同時比...

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  • 4公司解散清算時清算費用不足清算組聘用人員是否可以對清算組提起訴訟

    解散清算是企業因經營期滿,或者因經營方面的其他原因致使企業不宜或者不能繼續經營時,自愿或被迫宣告解散而進行的清算。破產清算是企業資不抵債時,人民法院依照有關法律規定組織清算機構對企業進行的清算。二者既有聯系又有區別,其聯系表現在:(1)清算的目的都是結束被清算企業的各種債權、債務關系和法律關系;(2)在解散清算過程中,當發現企業資不抵債時應立即向法院申請實行破產清算。二者的區別表現在:(1)清算的性質不同。解散清算屬于自愿清算或行政清算,而破產清算屬于司法清算;(2)被清算企業的法律地位不同。解散清算的企業宣告終止后,法人資格并沒有完全喪失,在清算期內仍享有限制性的權利和經濟行為。被宣告破產清算的企業,其法人權利和行為完全喪失,清算機構依法取得破產企業財產的管理權、處分權。(3)處理利益關系的側重點不同。解散清算一般不存在資不抵債的問題,清算時除了結束企業未了結的業務,收取債權和清償債務以外,重點是分配企業剩余財產,調整企業內部各投資者之間的利益關系。而破產清算的原因是資不抵債,因此,清算時主要是調整企業外部各債權人之間的利益關系,即將企業有限的財產在債權人之間進行合理分配。

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  • 5清算過程中可能產生的各項費用及注意事項

    清算過程中可能產生的各項費用及注意事項:  1、清算費用,具體包括:(1)管理、變賣和分配企業清算財產所需要的費用;(2)公告、訴訟、仲裁費用;(3)聘請會計師、律師等專業人士的費用;(4)清算委員會成員的工資、差旅費、辦公費;(5)為債權人共同利益而支付的其他費用,包括債權人會議會務費、催收債務差旅費;(6)其他清算過程中需要支付的費用。  2、各項罰款:(1)如公司有應交未交的稅款,則會發生因...

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  • 6解散清算費用在破產清算程序中的清償順位?

    對于解散清算費用在解散清算程序中的優先效力,公司法第一百八十七條第二款有明確規定,而當解散清算費用在公司進入破產清算時尚未支付完畢時,就會產生此類費用應否優先支付的爭議。在金融機構行政清理轉向破產清算的過程中,負責行政清理的清算組或聘請的中介機構已經履行了相應的清理職責,由于相應費用需經行政機關的認可程序,經常發生清算報酬尚未支付而金融機構已經進入破產清算程序的情況。而此時,管理人或破產債權人往往...

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最近更新:2019-07-03
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