论吊销营业执照的法律后果

企业法人被吊销营业执照后的法律地位如何,有两种截然不同的观点,导致立法相互矛盾,执法不统一。笔者从理论和实践上论证了企业法人被吊销营业执照后,不仅丧失其经营资格,同时丧失其法人资格,这是企业法人营业执照的性质所决定的;丧失法人资格的企业之债权债务由清算组继受,清算组具有独立的法律人格,不是被清算企业人格的延续;清算组不作为造成债权人损失的,应当承担侵权责任。

On the Legal Consequence of Revoking the Business License

As to the legal status of an enterprise upon the revocation of its business license, there are two completely different viewpoints,which have led to contradictions in legislation and law implementation. The author, from the theoretical and practical points of view,comes to conclude: an enterprise upon its qualification for operation and simultaneously its qualification for being a legal person,which depends on the nature of business license.The liquidation committee shall succeed the rights and obligations of such an enterprise, which by itself is an independent legal entity,not the continuity of the demised enterprise's legal personality. The liquidation committee shall bear tortuous liability for losses of the creditors incurred by the omission of action of the committee.