Provisions of the Supreme People's Court on Certain Issues Concerning the Application of the "Company Law of the People's Republic of China" (II)

最高人民法院关于适用《中华人民共和国公司法》若干问题的规定（二）

Promulgating Institution:        Supreme People's Court

Document Number:        Fa Shi [2008] No. 6

Promulgating Date:         05/12/2008

Effective Date:        05/19/2008

颁布机关:       最高人民法院

文    号:     法释[2008]6号

颁布时间:       05/12/2008

实施时间:       05/19/2008

Text

正文

(Adopted at the 1447th Session of the Trial Committee of the Supreme People's Court on 15 May 2008)

（2008年5月5日最高人民法院审判委员会第1447次会议通过）

In order to correctly apply the Company Law of the People's Republic of China, the provisions on issues concerning the application of law by people's courts in their trial of cases involving company dissolution and liquidation are formulated as follows, by taking into consideration trial practices:

   为正确适用《中华人民共和国公司法》，结合审判实践，就人民法院审理公司解散和清算案件适用法律问题作出如下规定。

  Article 1   If an action for dissolution of a company is filed by one shareholder that holds, or more than one shareholder that totally hold, at least ten percent of the voting rights of all the shareholders in the company with any of the following causes as the basis, and the case conforms to the provisions of Article 183 of the Company Law, the relevant people's court shall accept the case:

(1) The company fails to hold a shareholders' meeting or a general meeting of shareholders for at least two consecutive years, and the operation and management of the company encounters severe difficulties;

(2) The proportion required for adopting a resolution during a vote does not reach the statutory proportion or the proportion specified by the articles of association of the company, and no valid resolution of the shareholders' meetings or the general meetings of shareholders have been reached for at least two consecutive years, and the operation and management of the company encounters severe difficulties;

(3) Conflict exists among the directors of the company for a long time, which cannot be settled through the shareholders' meetings or the general meetings of shareholders, and the operation and management of the company encounters severe difficulties; or

(4) Other circumstances where the operation and management of the company encounters other severe difficulties, and the continuance of the company's existence may cause major losses to the interests of the shareholders.

Where a shareholder files an action for dissolution of a company on the grounds that the shareholder's right to know or right to request profit distribution is harmed, the properties of the company are not sufficient to pay off the debts of the company due to losses of the company, or liquidation is not conducted while the business license for an enterprise legal person of the company has been revoked, etc., the relevant people's court shall not accept the case.

   第一条 单独或者合计持有公司全部股东表决权百分之十以上的股东，以下列事由之一提起解散公司诉讼，并符合公司法第一百八十三条规定的，人民法院应予受理:

   （一）公司持续两年以上无法召开股东会或者股东大会，公司经营管理发生严重困难的;

   （二）股东表决时无法达到法定或者公司章程规定的比例，持续两年以上不能做出有效的股东会或者股东大会决议，公司经营管理发生严重困难的;

   （三）公司董事长期冲突，且无法通过股东会或者股东大会解决，公司经营管理发生严重困难的;

   （四）经营管理发生其他严重困难，公司继续存续会使股东利益受到重大损失的情形。

   股东以知情权、利润分配请求权等权益受到损害，或者公司亏损、财产不足以偿还全部债务，以及公司被吊销企业法人营业执照未进行清算等为由，提起解散公司诉讼的，人民法院不予受理。

  Article 2   Where one or more shareholders of a company files an action for dissolution of the company while filing an application with a people's court to liquidate the company, the people's court shall refuse to accept the application for liquidation. The people's court may notify the plaintiff to organize liquidation at its own discretion or separately file an application with a people's court to liquidate the company pursuant to the provisions of Article 184 of the Company Law and the provisions of Article 7 of these Provisions after the people's court makes a ruling to dissolve the company.

   第二条 股东提起解散公司诉讼，同时又申请人民法院对公司进行清算的，人民法院对其提出的清算申请不予受理。人民法院可以告知原告，在人民法院判决解散公司后，依据公司法第一百八十四条和本规定第七条的规定，自行组织清算或者另行申请人民法院对公司进行清算。

  Article 3   Where one ore more shareholders of a company files an application with a people's court for property preservation or evidence preservation while filing an action for dissolution of the company, the people's court may take the preservation measures to the extent that the shareholder(s) provide guarantees and the normal operation of the company is not affected.

   第三条 股东提起解散公司诉讼时，向人民法院申请财产保全或者证据保全的，在股东提供担保且不影响公司正常经营的情形下，人民法院可予以保全。

  Article 4   In an action filed by one ore more shareholders of a company for dissolution thereof, the company shall be the defendant.

Where a plaintiff files an action with the other shareholders as co-defendants, the relevant people's court shall notify the plaintiff to change the other shareholders into a third person. If the plaintiff insists on refusing to make the change, the people's court may dismiss the action filed by the plaintiff against the other shareholders.

Where a plaintiff files an action for resolution of a company, the other shareholders shall be notified of the action, or alternatively, the relevant people's court shall notify them to participate in the action. If the other shareholders or the relevant interested parties apply to participate in the action as co-plaintiffs or a third person, the people's court shall approve the application.

   第四条 股东提起解散公司诉讼应当以公司为被告。

   原告以其他股东为被告一并提起诉讼的，人民法院应当告知原告将其他股东变更为第三人;原告坚持不予变更的，人民法院应当驳回原告对其他股东的起诉。

   原告提起解散公司诉讼应当告知其他股东，或者由人民法院通知其参加诉讼。其他股东或者有关利害关系人申请以共同原告或者第三人身份参加诉讼的，人民法院应予准许。

  Article 5   A people's court shall primarily use mediation in its trial of a case involving the dissolution of a company. If the parties concerned agree, through consultation, on the purchase of shares by the company or shareholders or on taking measures such as capital decrease in order for the company to continue to exist, the people's court shall uphold such agreement, provided that it does not violate the mandatory provisions of the laws and administrative regulations. Where the parties concerned fail to reach an agreement on the measures to take for the company to continue to exist, the people's court shall make a ruling in a timely manner.

Where the company purchases any shares of the plaintiff subject to mediation by a people's court, the company shall, within six month of the effectiveness of the mediation document, transfer or deregister such shares. Before the shares are transferred or deregistered, the plaintiff shall not counter the creditors of the company on the grounds that the company has purchased its shares.

   第五条 人民法院审理解散公司诉讼案件，应当注重调解。当事人协商同意由公司或者股东收购股份，或者以减资等方式使公司存续，且不违反法律、行政法规强制性规定的，人民法院应予支持。当事人不能协商一致使公司存续的，人民法院应当及时判决。

   经人民法院调解公司收购原告股份的，公司应当自调解书生效之日起六个月内将股份转让或者注销。股份转让或者注销之前，原告不得以公司收购其股份为由对抗公司债权人。

  Article 6   A ruling made by a people's court concerning an action for the dissolution of a company shall be legally binding on all the shareholders of the company.

After a people's court makes a ruling to dismiss an action for dissolution of a company, and the shareholder that has filed the action or the other shareholders file another action for dissolution of the company with the same facts and reasons as the basis, the people's court shall not accept the case.

   第六条 人民法院关于解散公司诉讼作出的判决，对公司全体股东具有法律约束力。

   人民法院判决驳回解散公司诉讼请求后，提起该诉讼的股东或者其他股东又以同一事实和理由提起解散公司诉讼的，人民法院不予受理。

  Article 7   The company shall, pursuant to the provisions of Article 184 of the Company Law, form a liquidation group to commence the liquidation within 15 days of the occurrence of a cause of dissolution.

Under any of the following circumstances, if the creditors file an application with a people's court to designate a liquidation group to carry out the liquidation, the people's court shall accept the application:

(1) A liquidation group has not been formed to carry out the liquidation within the specified time limit;

(2) A liquidation group has been formed but the liquidation is purposely delayed; or

(3) The liquidation violates the law, which is likely to damage the interests of the creditors or shareholders severely.

Under a circumstance specified in Paragraph 2 of this Article, if the creditors fail to file an application for liquidation, and the shareholders of the company file an application with a people's court to designate a liquidation group to carry out the liquidation, the people's court shall accept the application.

   第七条 公司应当依照公司法第一百八十四条的规定，在解散事由出现之日起十五日内成立清算组，开始自行清算。

   有下列情形之一，债权人申请人民法院指定清算组进行清算的，人民法院应予受理:

   （一）公司解散逾期不成立清算组进行清算的;

   （二）虽然成立清算组但故意拖延清算的;

   （三）违法清算可能严重损害债权人或者股东利益的。

   具有本条第二款所列情形，而债权人未提起清算申请，公司股东申请人民法院指定清算组对公司进行清算的，人民法院应予受理。

  Article 8   Where a people's court accepts a case involving liquidation of a company, the people's court shall, in a timely manner, designate relevant personnel to form a liquidation group.

The members of a liquidation group may be selected from the following personnel or institutions:

(1) Shareholders, directors, supervisors, senior management personnel of the company;

(2) Legally established law firms, accounting firms, bankruptcy liquidation firms, and other social intermediary agencies; and

(3) Personnel from legally established law firms, accounting firms, bankruptcy liquidation firms, and other social intermediary agencies, who have relevant professional knowledge and practice qualifications.

   第八条 人民法院受理公司清算案件，应当及时指定有关人员组成清算组。

   清算组成员可以从下列人员或者机构中产生:

   （一）公司股东、董事、监事、高级管理人员;

   （二）依法设立的律师事务所、会计师事务所、破产清算事务所等社会中介机构;

   （三）依法设立的律师事务所、会计师事务所、破产清算事务所等社会中介机构中具备相关专业知识并取得执业资格的人员。

  Article 9   A people's court may, according to an application of the creditors and shareholders or its powers, replace any member of the liquidation group that it designates if the member involves any of the following circumstances:

(1) Commit any act that violates laws or administrative regulations;

(2) Lose the ability to practice or the capacity of civil conduct; or

(3) Commit any act that harms the interests of the company or the creditors.

   第九条 人民法院指定的清算组成员有下列情形之一的，人民法院可以根据债权人、股东的申请，或者依职权更换清算组成员:

   （一）有违反法律或者行政法规的行为;

   （二）丧失执业能力或者民事行为能力;

   （三）有严重损害公司或者债权人利益的行为。

  Article 10   Before a company completes liquidation and goes through the formalities for deregistration in accordance with the law, any civil litigation concerning the company shall be conducted in the name of the company.

Where a liquidation group is formed by a company, the person bearing responsibility of the liquidation group shall participate in litigations on behalf of the company; where no liquidation group is formed, the original legal representative shall participate in litigations on behalf of the company.

   第十条 公司依法清算结束并办理注销登记前，有关公司的民事诉讼，应当以公司的名义进行。

   公司成立清算组的，由清算组负责人代表公司参加诉讼;尚未成立清算组的，由原法定代表人代表公司参加诉讼。

  Article 11   During the liquidation of a company, the liquidation group shall, pursuant to the provisions of Article 186 of the Company Law, notify all the known creditors in writing of the matter on the dissolution and liquidation of the company, and shall, according to the scale and business area of the company, publish an announcement in a national newspaper or an influential newspaper at the level of province where the company is registered. Where the liquidation group fails to perform the obligations of notification or public announcement pursuant to the preceding paragraph, and a creditor, due to this reason, fails to declare the creditor's rights thereof in a timely manner and does not receive the repayment, in which case the creditors allege that the members of the liquidation group shall bear liability for compensation for the losses incurred, the relevant people's court shall uphold that allegation.

   第十一条 公司清算时，清算组应当按照公司法第一百八十六条的规定，将公司解散清算事宜书面通知全体已知债权人，并根据公司规模和营业地域范围在全国或者公司注册登记地省级有影响的报纸上进行公告。

   清算组未按照前款规定履行通知和公告义务，导致债权人未及时申报债权而未获清偿，债权人主张清算组成员对因此造成的损失承担赔偿责任的，人民法院应依法予以支持。

  Article 12   During the liquidation of a company, if a creditor thereof has any objection to the creditor's rights that are verified by the liquidation group, the creditor may request the liquidation group to conduct a new verification. If the liquidation group fails to do so or the creditor still has any objection to the creditor's rights that are newly verified, the creditor may file an action with a people's court to request acknowledgement, in which action the company is the defendant, the relevant people's court shall accept the case.

   第十二条 公司清算时，债权人对清算组核定的债权有异议的，可以要求清算组重新核定。清算组不予重新核定，或者债权人对重新核定的债权仍有异议，债权人以公司为被告向人民法院提起诉讼请求确认的，人民法院应予受理。

  Article 13   Where a creditor fails to declare the creditor's rights thereof within the specified time limit but completes this omitted declaration by the end of the procedure of liquidation of the company, the liquidation group shall register such creditor's rights.

The end of the procedure of liquidation of the company shall mean the completion of acknowledgment of the liquidation report by the board of shareholders, general board of shareholders, or a people's court.

   第十三条 债权人在规定的期限内未申报债权，在公司清算程序终结前补充申报的，清算组应予登记。

   公司清算程序终结，是指清算报告经股东会、股东大会或者人民法院确认完毕。

  Article 14   The debts corresponding to the creditor's rights of which the omitted declaration is completed by a creditor may be repaid by using the undistributed properties of the company. If the undistributed properties of the company cannot repay the debts in full amount and the creditor alleges that the shareholders shall make the repayment with the properties that they obtain from the distribution of the remaining properties, the relevant people's court shall uphold such allegation, except where the creditor fails to declare the creditor's rights thereof within the specified time limit due to any serious wrongful act.

Where a creditor or the liquidation group files an application with a people's court for bankruptcy liquidation on the grounds that the undistributed properties of the company or the properties obtained by the shareholders from the distribution of the remaining properties distribution cannot repay the debts corresponding to the creditor's rights of which the omitted declaration is completed, the people's court shall not accept that application.

   第十四条 债权人补充申报的债权，可以在公司尚未分配财产中依法清偿。公司尚未分配财产不能全额清偿，债权人主张股东以其在剩余财产分配中已经取得的财产予以清偿的，人民法院应予支持;但债权人因重大过错未在规定期限内申报债权的除外。

   债权人或者清算组，以公司尚未分配财产和股东在剩余财产分配中已经取得的财产，不能全额清偿补充申报的债权为由，向人民法院提出破产清算申请的，人民法院不予受理。

  Article 15   Where liquidation is conducted by a company at its own discretion, the liquidation plan shall be submitted to the board of shareholders or the general board of shareholders for acknowledgement; where liquidation is organized by a people's court, the liquidation plan shall be submitted to the people's court for acknowledgement. A liquidation plan that is not acknowledged shall not be implemented by the liquidation group.

Where any loss is caused by the implementation of an unacknowledged liquidation plan, and the company or any shareholder or creditor thereof alleges that the members of the liquidation group shall bear the liability for compensation, the relevant people's court shall uphold that allegation.

   第十五条 公司自行清算的，清算方案应当报股东会或者股东大会决议确认;人民法院组织清算的，清算方案应当报人民法院确认。未经确认的清算方案，清算组不得执行。

   执行未经确认的清算方案给公司或者债权人造成损失，公司、股东或者债权人主张清算组成员承担赔偿责任的，人民法院应依法予以支持。

  Article 16   Where liquidation is organized by a people's court, the liquidation group shall complete the liquidation within six months of the date of its formation.

The liquidation group shall file an application for an extension of the time limit if the liquidation cannot be completed within six months due to special circumstances.

   第十六条 人民法院组织清算的，清算组应当自成立之日起六个月内清算完毕。

   因特殊情况无法在六个月内完成清算的，清算组应当向人民法院申请延长。

  Article 17   If the liquidation group designated by a people's court discovers, when liquidating the properties of the company and preparing the balance sheets or list of properties, that the properties of the company are not sufficient to repay the debts, the liquidation group may formulate a repayment plan for the debts concerned through consultation with the creditors.

If the debt repayment plan is acknowledged by all the creditors and does not harm the interests of other interested parties, the people's court may make a decision to acknowledge the plan according to the application of the liquidation group. After making the repayment of the debts pursuant to the said repayment plan, the liquidation group shall file an application with a people's court for a decision to terminate the liquidation procedure.

If the creditors refuse to acknowledge the debt repayment plan or the people's court refuses to acknowledge the plan, the liquidation group shall, in accordance with the law, file an application with a people's court to declare bankruptcy.

   第十七条 人民法院指定的清算组在清理公司财产、编制资产负债表和财产清单时，发现公司财产不足清偿债务的，可以与债权人协商制作有关债务清偿方案。

   债务清偿方案经全体债权人确认且不损害其他利害关系人利益的，人民法院可依清算组的申请裁定予以认可。清算组依据该清偿方案清偿债务后，应当向人民法院申请裁定终结清算程序。

   债权人对债务清偿方案不予确认或者人民法院不予认可的，清算组应当依法向人民法院申请宣告破产。

  Article 18   If the shareholders, in the case of a limited liability company, or the directors and controlling shareholders, in the case of a joint stock company, fail to form a liquidation group to commence liquidation within the statutory time limit, thus resulting in the depreciation, outflow, damage, or loss of the properties of the company, and the creditors allege that the shareholders or the directors and controlling shareholders shall bear the liability for compensation for the debts of the company to the extent of the losses incurred, the relevant people's court shall uphold that allegation in accordance with the law.

If the shareholders, in the case of a limited liability company, or the directors and controlling shareholders, in the case of a joint stock company, neglect to perform their obligations, thus resulting in the loss of the primary properties, account books, important documents of the company and rendering it impossible to carry out liquidation, on which grounds the creditors allege that the shareholders or the directors and controlling shareholders shall bear joint and several liability for repayment of the debts of the company, the relevant people's court shall uphold that allegation in accordance with the law.

If the aforementioned circumstance is due to reasons attributable to the actual controllers, and the creditors allege that the actual controllers shall bear the corresponding civil liability for the debts of the company, the people's court shall uphold that allegation.

   第十八条 有限责任公司的股东、股份有限公司的董事和控股股东未在法定期限内成立清算组开始清算，导致公司财产贬值、流失、毁损或者灭失，债权人主张其在造成损失范围内对公司债务承担赔偿责任的，人民法院应依法予以支持。

   有限责任公司的股东、股份有限公司的董事和控股股东因怠于履行义务，导致公司主要财产、帐册、重要文件等灭失，无法进行清算，债权人主张其对公司债务承担连带清偿责任的，人民法院应依法予以支持。

   上述情形系实际控制人原因造成，债权人主张实际控制人对公司债务承担相应民事责任的，人民法院应依法予以支持。

  Article 19   If the shareholders, in the case of a limited liability company, or the directors and controlling shareholders, in the case of a joint stock company, together with the actual controllers of that company, maliciously dispose of the properties of the company after the company is dissolved, thus resulting in losses to the creditors, or deceitfully complete the formalities for deregistration of a legal person by providing a false liquidation report, on which grounds the creditors allege that the shareholders, directors and controlling shareholders, or actual controllers shall bear the corresponding liability for compensation for the debts of the company, the relevant people's court shall uphold that allegation in accordance with the law.

   第十九条 有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人在公司解散后，恶意处置公司财产给债权人造成损失，或者未经依法清算，以虚假的清算报告骗取公司登记机关办理法人注销登记，债权人主张其对公司债务承担相应赔偿责任的，人民法院应依法予以支持。

  Article 20   In the event of dissolution of a company, an application shall be filed, after completion of the liquidation thereof pursuant to the law, to go through the deregistration formalities. Where a company goes through the deregistration formalities without being liquidated, thus rendering it impossible to conduct liquidation, on which grounds the creditors allege that the shareholders, in the case of a limited liability company, or the directors and controlling shareholders, in the case of a joint stock company, together with the actual controllers of the company, shall bear liability for repayment of the debts of the company, the relevant people's court shall uphold that allegation in accordance with the law.

Where a company goes through the deregistration formalities without being liquidated, and the shareholders or third person undertakes to be liable for the debts of the company when going through the deregistration formalities at the company registration authority, on which grounds the creditors allege that the shareholders or third person shall bear the corresponding civil liability for the debts of the company, the relevant people's court shall uphold that allegation in accordance with the law.

   第二十条 公司解散应当在依法清算完毕后，申请办理注销登记。公司未经清算即办理注销登记，导致公司无法进行清算，债权人主张有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人对公司债务承担清偿责任的，人民法院应依法予以支持。

   公司未经依法清算即办理注销登记，股东或者第三人在公司登记机关办理注销登记时承诺对公司债务承担责任，债权人主张其对公司债务承担相应民事责任的，人民法院应依法予以支持。

  Article 21   Where the number of the shareholders, in the case of a limited liability company, or the directors and controlling shareholders, in the case of a joint stock company, together with that of the actual controllers of the company, totals two or more, and one or more of them bear civil liability in accordance with Paragraph 1 of Articles 18 and 20 of these Provisions, thereafter allege that the other relevant personnel shall share the liability according to the seriousness of their respective wrongful act, the relevant people's court shall uphold that allegation.

   第二十一条 有限责任公司的股东、股份有限公司的董事和控股股东，以及公司的实际控制人为二人以上的，其中一人或者数人按照本规定第十八条和第二十条第一款的规定承担民事责任后，主张其他人员按照过错大小分担责任的，人民法院应依法予以支持。

  Article 22   At the time of dissolution of a company, the portion of the capital contribution remained to be paid in by the shareholders shall be deemed properties to be liquidated. The portion of the capital contribution remained to be paid in by the shareholders shall include both the due and payable portion of the capital contribution and the portion of the capital contribution to be paid in by installments pursuant to the provisions of Articles 26 and 81 of the Company Law, of which the payment is not due.

Where the properties of a company are not sufficient to pay off its debts, and the creditors allege to hold the shareholders that fail to make capital contribution, and the other shareholders or sponsors at the establishment of the company, jointly and severally liable for the repayment of the debts of the company to the extent of their unpaid capital contribution, the relevant people's court shall uphold that allegation in accordance with the law.

   第二十二条 公司解散时，股东尚未缴纳的出资均应作为清算财产。股东尚未缴纳的出资，包括到期应缴未缴的出资，以及依照公司法第二十六条和第八十一条的规定分期缴纳尚未届满缴纳期限的出资。

   公司财产不足以清偿债务时，债权人主张未缴出资股东，以及公司设立时的其他股东或者发起人在未缴出资范围内对公司债务承担连带清偿责任的，人民法院应依法予以支持。

  Article 23   If any member of the liquidation group violates the laws, administrative regulations, or articles of association of the company when handling the liquidation matters, thereby causing losses to the company or creditors, on which grounds the company or creditors allege that the said member shall bear the liability for compensation, the relevant people's court shall uphold that allegation in accordance with the law.

With respect to the shareholders of a limited liability company, or one shareholder of a joint stock company that holds, or more than one shareholder thereof totally hold, at least one percent stake in the company for at least 180 consecutive days, if they file an action with a people's court in accordance with the provisions of Paragraph 3 of Article 152 of the Company Law on the grounds that a member of the liquidation group commits the act specified in the preceding paragraph, the people's court shall accept the case.

Where the liquidation and deregistration of the company is completed, and the aforementioned shareholders directly files an action with a people's court, by referring to the provisions of Paragraph 3 of Article 152 of the Company Law, in which action the member of the liquidation group is the defendant and the other shareholders are the third person, the people's court shall accept the case.

   第二十三条 清算组成员从事清算事务时，违反法律、行政法规或者公司章程给公司或者债权人造成损失，公司或者债权人主张其承担赔偿责任的，人民法院应依法予以支持。

   有限责任公司的股东、股份有限公司连续一百八十日以上单独或者合计持有公司百分之一以上股份的股东，依据公司法第一百五十二条第三款的规定，以清算组成员有前款所述行为为由向人民法院提起诉讼的，人民法院应予受理。

   公司已经清算完毕注销，上述股东参照公司法第一百五十二条第三款的规定，直接以清算组成员为被告、其他股东为第三人向人民法院提起诉讼的，人民法院应予受理。

  Article 24   A litigation case involving dissolution of a company or a case involving liquidation of a company shall be under the jurisdiction of the people's court of the place where the company is domiciled. The domicile of a company shall be the location of the principal office of that company. If the location of the office of a company is not clear, the case shall be under the jurisdiction of the people's court of the place where the company is registered.

Basic people's courts shall have jurisdiction over the litigation cases involving dissolution of, or cases involving liquidation of, companies that are registered upon verification and approval by the company registration authorities of the level of county, county-level city, or district. Intermediate people's courts shall have jurisdiction over the litigation cases involving dissolution of, or cases involving liquidation of, companies that are registered upon verification and approval by the company registration authorities of the level of prefecture, prefecture-level city, or a higher-level administrative region.

   第二十四条 解散公司诉讼案件和公司清算案件由公司住所地人民法院管辖。公司住所地是指公司主要办事机构所在地。公司办事机构所在地不明确的，由其注册地人民法院管辖。

基层人民法院管辖县、县级市或者区的公司登记机关核准登记公司的解散诉讼案件和公司清算案件;中级人民法院管辖地区、地级市以上的公司登记机关核准登记公司的解散诉讼案件和公司清算案件。