At the same time, the party concerned failed to submit the annual report of the enterprise to our bureau within the prescribed time in accordance with the relevant provisions of Article 8 of the Interim Regulations on the publicity of enterprise information. According to the provisions of items (1) and (4) of Article 4 of the Interim Measures for the administration of enterprise abnormal list, our bureau listed the parties in the list of business abnormal.

Due to the fact that the party concerned is suspected to have not started business for more than six months without justifiable reasons after its establishment, or has been shut down for more than six consecutive months after its opening, and fails to submit the annual report of the enterprise to our bureau in accordance with the provisions of Article 8 of the Interim Regulations on the publicity of enterprise information, our bureau filed an investigation on the party concerned on March 14, 2019.

Our bureau investigates the tax payment situation of the party concerned to the tax authority, and the tax authority feeds back the tax declaration result of the party concerned to our bureau. The party concerned has not made tax declaration for more than six months, and the taxpayer status is "abnormal". At the same time, the tax authorities reported to our bureau the declaration of the social security fee of the party concerned. The party concerned has not paid the social security fee for more than six months. It has been found that the parties have not started business for more than six months without justifiable reasons after their establishment, or have ceased business for more than six consecutive months.

The above facts are mainly proved by the following evidences

1、 The "on site record" and evidence collection photos made by law enforcement officers of our bureau when inspecting the residence of the party concerned, and the delivery of the special letter registered by the party concerned to the residence prove that our bureau has inspected the residence of the party concerned according to law and found that the party concerned has not engaged in business activities for six consecutive months.

2、 Where the party concerned fails to get in touch with the registered residence or business place, the decision letter listed in the list of business exceptions by our bureau proves that the party concerned has not submitted the annual report and the business is abnormal.

3、 The letter on assisting to check the tax declaration and payment records of 4818 enterprises such as Baixi industry and Trade Co., Ltd. in Banfu Town, Zhongshan City issued by our bureau to the tax department and the verification feedback of the tax department prove that the taxpayer status of the party concerned is "abnormal", the party concerned has not made tax declaration in the tax authority for more than six consecutive months and has not paid social security for more than six consecutive months The fact of the cost.

In the opinion of our bureau, any illegal act that "fails to start business for more than six months without justifiable reasons after its establishment or stops business for more than six consecutive months after its establishment" referred to in Article 36 of the law of the people's Republic of China on sole proprietorship enterprises shall be punished according to law.

Our bureau has delivered the notice of administrative penalty hearing of Zhongshan market supervision and Administration Bureau to the parties in accordance with the law [zsjg (industrial and commercial) hearing notice Zi [2019] No. 9], informing the parties of the facts, reasons, basis, content of the penalty and the rights they enjoy. The parties failed to exercise their right of statement and defense within the prescribed time limit, and did not request a hearing.

To sum up, the above-mentioned acts of the parties are the illegal acts referred to in Article 36 of the law of the people's Republic of China on wholly individually owned enterprises, which are "those who have not started business for more than six months without justifiable reasons after their establishment, or those who have ceased business for more than six consecutive months after their opening".

According to Article 36 of the law of the people's Republic of China on sole proprietorship enterprises, it was decided to revoke the business licenses of 1042 sole proprietorship enterprises (see the appendix for the list of enterprises) including Jiangheng shoes factory, Banfu Town, Zhongshan City.

Since this administrative penalty decision cannot be delivered to the parties directly or by post, now our bureau adopts the way of announcement service.

If you are not satisfied with the above punishment, you can apply for reconsideration to the administrative reconsideration committee of Zhongshan Municipal People's government or Guangdong provincial market supervision administration within 60 days from the date of receiving the punishment decision, or you can file a lawsuit in the people's court within six months.

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