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有限责任公司因违反法律、行政法规的规定,而被公司登记管理机关强行吊销营业执照的现象在实践中非常普遍。其中最为常见的是有限责任公司因违反《公司登记管理条例》第六十八条的规定,不按要求如期参加年度检验,而被工商行政管理机关强行吊销营业执照的情况。然而,由该常见的行政处罚行为所引发的诸多善后法律问题,却一直未能得到很好的解决。我国的法律确未有相关规定,这给审判实践带来了一定的难度,甚至造成了审判上的不统一。为此,本文拟就企业法人被吊销营业执照后民事主体资格以及民事责任承担问题做一些粗浅的探讨,并对立法完善提出建议。
It is very common in practice for a limited liability company to forcibly revoke its business license by the company registration administration due to violation of laws and administrative regulations. One of the most common is that the limited liability company was forcibly suspended its business license by the administrative department for industry and commerce for violating the provisions of Article 68 of the “Regulations on the Administration of Company Registration” and failing to participate in the annual inspection as required. However, many legal problems caused by the common administrative punishment have not been solved well. Our country’s law does not have the relevant provisions, which brings certain difficulty to the trial practice and even causes the trial is not uniform. For this reason, this article intends to make some superficial discussions on the qualifications of civil subjects and the assumption of civil liability after the corporate legal person is revoked of business license, and puts forward suggestions on how to perfect the legislation.