On The Perfection Of The Withdrawal Registration System Of Market Subjects In China

The reform of commercial registration system is a good opportunity for the government to transform its market management function and promote the construction of a pluralistic society in order to stimulate the business vitality of market subjects and promote the optimization and upgrading of industrial structure under the trend of sustainable development of China’s market economy.In the reform of commercial registration system,it reflects the simplification of registration procedure,the separation of regulatory attributes and registration links,and the reform trend and reform ideas such as information publicity and post supervision in the implementation of credit system construction,thus guiding the direction of further reform of China’s commercial registration system.At present,the degree and scope of the influence of the reform on the commercial registration system of the withdrawal link of the market subject in China is still limited.In the process of the withdrawal of the market subject,there are still some problems,such as low efficiency,information asymmetry,freedom restriction and order disorder.This paper attempts to explore the concept of commercial registration system reform,analyze the general principles and special problems of the registration system in the withdrawal process of market subjects,draw on the experience of foreign countries and regions in solving some problems in the registration system,and put forward suggestions on improving the commercial registration system in the withdrawal process of market subjects in China.The first chapter is about the reform of China’s commercial registration system,analyzes the trend of the reform,and puts forward the shortcomings of the reform.The first section combs the context and concept of the reform of China’s commercial registration system.The reform of the commercial registration system originates from the requirements of the main body for more free access to the market and registration under the rapid development of China’s market economy.It reflects the simplification of the pre procedure of the registration system,the pursuit of the value of commercial efficiency,the further separation of the attributes of registration and supervision,the implementation of in-process and post supervision,and the market competition Information fully open,improve the credit supervision of the three major trends and ideas.The second section compares with the concept of commercial registration system reform,analyzes the market subject exit registration system,and puts forward that it should be improved from three aspects: registration and its pre procedure,regulatory attributes in the registration system and credit information publicity.The second chapter is the theoretical analysis of the improvement of the market subject exit registration system.The first section from the perspective of law and economics,puts forward the basic principles and guidance to improve the registration system.This paper interprets the behavior characteristics of rational economic man in the process of the withdrawal of market subject,and puts forward the hidden danger of rights and interests security caused by information asymmetry,and under the principle of "cost-benefit" system construction,carries out the trade-off between the publicity system in the registration system and the administrative supervision on the maintenance of legal interest value.The second section discusses the boundary of public power intervention in the withdrawal of market subjects from the perspective of the attributes of public law and private law in the registration system.The withdrawal registration system of market subject has the dual attributes of public law and private law.In the market economy environment,its private law attribute should be more obvious.In principle,the withdrawal of market subject is the category of autonomy of will and should not be interfered by public power.When public power protects public interests and supports private relief,it can regulate the subject’s withdrawal from the market under the principle of purposiveness and proportionality.The third section analyzes the legal interest value in the commercial registration system from the perspective of value rank,and analyzes the trade-off and coordination of each legal interest value in the registration system in the withdrawal process of market subjects.The third chapter is the analysis of the specific problems of the market subject exit registration system.In the first section,from the perspective of the pre procedure of cancellation of registration,it is proposed that the commercial subject needs to perform the long-term and high-cost liquidation procedure before withdrawing from the market,and it is also subject to the supervision of the tax collection management department.Liquidation procedure and tax cancellation are the main reasons for the decrease of the efficiency of cancellation registration.The second section explains the information asymmetry in the withdrawal of market subjects.Through the interpretation of laws and case analysis,the author thinks that in the current withdrawal procedure of market subjects,the information asymmetry between the parties will cause damage to the interests of stakeholders,and the registration authority is also limited by the lack of information and is difficult to judge the malicious cancellation and other behaviors.The third section is to elaborate the problems of the current credit supervision and publicity system in the withdrawal of market subjects.That is to say,in the face of enterprises that have not been operated for a long time,the general information display and fuzzy list classification in the information publicity system can not identify the real state and motivation of enterprises’ closure,and the credit supervision can not relieve the deadlock of enterprises’ negative cancellation.The fourth chapter is to combine the concept of the reform of commercial registration system and the consideration factors of the registration system construction,and put forward suggestions for the improvement of the registration system of the market subject in China.The first section is the analysis and suggestions on how to simplify the pre procedure of cancellation of registration.Through the application of the credit commitment system in the withdrawal of enterprises from the market,we can improve the efficiency of cancellation registration,clarify and improve the nature,content and breach of credit responsibility of the credit commitment system,and further introduce the commitment system in the tax cancellation link to improve the cancellation efficiency.The second section puts forward the ways of publicizing debt risk information and introducing registration system in important stages to alleviate the problem of infringement of rights and interests caused by asymmetric information in the process of market subjects’ withdrawal.The third section is to introduce the system of closing business registration and standardizing the compulsory exit to manage the enterprises which have been in abnormal operation for a long time and are actively canceled in the market by classification,so as to maintain the business freedom of the main body of business and ensure the order of market and registration management.In the fourth section,the emphasis is to standardize the withdrawal behavior of commercial subjects under the multi governance by means of credit supervision,to give risk warning to relevant stakeholders by means of commercial credit rating,and to play the role of credit leverage in the withdrawal registration system.For the responsible person behind the dishonest enterprise,we should carry out penetrating punishment of dishonesty,and make a breakthrough and improvement of the current credit punishment from three aspects of applicable conditions,object scope and punishment measures.