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中级经济法难点解答：注销和吊销的区别

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中级经济法难点解答：注销和吊销的区别，
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专业的中级会计师考试培训学校告诉你！赶快来看！

　问题：注销《企业法人营业执照》和吊销《企业法人营业执照》有什么区别?

　　解答：两者的主要区别有三点：

　　(1)两者的行为主体主动性不同。吊销《企业法人营业执照》是企业登记部门的主动行为;注销《企业法人营业执照》是企业的主动行为。

　　(2)两者的法律性质不同。吊销是企业因违法而导致的一种行政处罚;而注销是企业终止的一种正常法律行为。

　　(3)两者的法律后果不同。吊销会给企业及其法定代表人和直接责任人带来一些限制，甚至是严重的法律责任;而注销一般情况下对企业及其法定代表人无重大影响。

以上是由
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专业的中级会计师考试培训学校给你带来的分享：
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中级经济法难点解答：注销和吊销的区别，希望对你有帮助！