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How to deal with the cancellation of surplus reserve by enterprises?
Article 987 of the Company Law stipulates that the liquidation group shall, after clearing the company's assets, prepare the balance sheet and list of assets, formulate a liquidation plan and report it to the shareholders' meeting, shareholders' meeting or people's court for confirmation.

After paying the liquidation expenses, employees' wages, social insurance expenses and statutory compensation, paying the taxes owed and paying off the company's debts, the company's property shall be distributed according to the proportion of capital contribution of shareholders of a limited liability company and the proportion of shares of shareholders of a joint stock limited company.

Under normal circumstances, after the liquidation, enterprises should redistribute the remaining assets to shareholders. Now the enterprise has not been liquidated, so it cannot be distributed first. ?

Extended data:

Precautions:

1. If the company is dissolved and should be liquidated according to law, the liquidation group shall file the names of the members and responsible persons of the liquidation group with the company registration authority within 10 days from the date of establishment.

2. During liquidation, if the liquidation group finds that the company's assets are insufficient to pay off debts, it shall apply to the court for bankruptcy according to law.

3. An enterprise that has not gone through the cancellation of tax registration shall go through the cancellation of tax registration first.

4. An enterprise with branches shall go through the cancellation registration of branches first, but if the branches and affiliated enterprises are the same registration authority, they may apply for cancellation registration at the same time.

5. Foreign-invested enterprises should handle the change registration of equity or capital contribution transfer in advance.

6. An enterprise under investigation by a judicial organ or an administrative organ shall apply for cancellation of registration after the investigation and handling of the case is completed.

Baidu Encyclopedia-Company Cancellation

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Baidu Encyclopedia-People's Republic of China (PRC) and China Company Law