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根据河北省委文件冀发(1995)18号《通知》精神,‘撤区、并乡、扩镇’工作目前正在全省各地开展,乡镇行政机构的变动必然给一些乡镇企业带来变动,如乡镇企业隶属关系的变更,企业的更名、兼并、分立等。根据《企业法》、《公司法》、《破产法》、《商业银行法》等有关规定,乡镇企业因改变资产经营形式、重组和产权变动等,其债权、债务要按以下原则进行分类处理:一、乡镇企业变更法人实体或名称时,原债务应由新的企业法人承担。二、乡镇企业之间兼并时,被兼并企业的债务由兼并企业承担。三、将老企业改建为新企业,或划小核算单位及分立时,要在资产评估的基础上,由新组建企业按有效资产的实际划分比例分担清偿老企业债务的责任,并由分立后各企业共同承担债务连带责任。
According to the spirit of the “Notice” issued by Hebei Provincial Party Committee Document (1995) No. 18, the work of “removing districts, merging rural areas, and expanding towns” is currently being carried out throughout the province. Changes in township administrative institutions will inevitably bring changes to some township and village enterprises, such as Change of affiliation of township enterprises, change of name, merger, division, etc. According to the “Enterprise Law”, “Company Law”, “Bankruptcy Law”, “Commercial Banking Law” and other related regulations, township and village enterprises should classify their creditor’s rights and liabilities according to the following principles due to changing asset management forms, restructuring, and changes in property rights. : 1. When a township enterprise changes its legal entity or name, the original debt shall be borne by the new corporate entity. 2. When mergers between township and village enterprises are conducted, the debts of the merged company shall be borne by the merged enterprise. 3. When reconstructing an old enterprise into a new enterprise, or when delineating small accounting units and divisions, on the basis of asset appraisal, the newly established enterprise shall share the responsibility of repaying the debt of the old enterprise according to the actual division of the effective assets, and after the separation All companies jointly bear debt and joint responsibility.