中国公司的吸收合并法律依据及相关程序依据《公司法》第一百八十四条规定,公司合并可以采取吸收合并和新设合并两种形式。需合并的,公司股东会应作出决议,并按《公司法》的规定,履行通知债权人、处理债权债务义务之后,向公司登记机关提交相关登记材料,申请变更登记。(一)吸收合并吸收合并是指一个公司吸收其他公司后存续,被吸收公司解散,合并后存续公司应办理变更登记,解散公司应办理注销登记,解散公司应办理注销登记。1、合并后存续公司办理变更登记,应提交下列文件、证件:(1)公司法定代表人签署的《公司变更登记申请书》;(2)合并各方签订的合并协议和合并各方股东会(或其所有者)同意合并的决议(主要写明由哪些公司合并以及合并的主要内容)。(3)刊有合并各方合并内容至少三次公告的报刊。(4)合并后需解散公司各自作出的债务清偿或债务担保情况的说明。(5)公司新一届股东会决议(主要写明合并后公司的总股本及其股本构成、公司领导班子有否变化、公司章程修改、其他需变更的事项)。(6)章程修正案(主要列示章程变动情况对照表)或新章程。(7)由全体股东出具的《确认书》。(8)新增股东的法人资格证明或自然人的身份证明。(9)《公司股东(发起人)名录(A:法人)》、《公司股东(发起人)名录(B:自然人)》、《公司法定代表人履历表》、《公司董事会成员、经理、监事会成员情况》。10)合并后需解释公司营业执照复印件(需加盖发照机关印章)、公司营业执照正副本。(11)由工商局档案室提供加盖工商局档案专用章的公司章程复印件。2、合并后解散公司办理注销登记,应提交下列文件、证件:(1)公司法定代表人签署的《公司注销登记申请书》;(2)合并各方签订的合并协议;(3)合并存续公司股东会同意合并的协议;(4)公司股东会同意合并和注销的决议;(5)刊有合并各方合并内容至少三次公告的报刊;(6)合并后需解散公司各自作出的债务清偿或债务担保情况的说明。(7)公司营业执照正副本原件及公司章程复印件(需加盖公司印章)、公司公章。(8)其他应提交的文件。(二)新设合并新设合并是指两个以上的公司合并设立一个新的公司,合并各方解散,新设公司应办理设立登记,解散公司应办理注销登记。1、新设公司办理开业登记,应提交下列文件、证件:(1)公司董事长签署的《公司设立登记申请书》和其他开业登记材料。(2)合并各方签订的合并协议和合并各方股东会(或者所有者)同意合并的决议。(3)刊有合并各方合并内容至少三次公告的报刊。(4)合并各方自作出的债务清偿或债务担保情况的说明。(5)合并各方的营业执照(需加盖发照机关印章)。2、合并解散公司办理注销登记、应提交下列文件、证件:(1)公司法定代表人签署的《公司注销登记申请书》。(2)合并各方的合并协议。(3)公司股东会同意合并和注销的决议。(4)合并各方各自作出的债务清偿或债务担保情况的说明。(5)合并各方的营业执照复印件(需加盖发照机关印章)。(6)公司营业执照正副本原件及公司章程复印件(需加盖公司印章)、公司公章。(7)其他应提交的文件。ChinesefirmlegalbasisforthemergerandtherelatedproceduresInaccordancewiththecompanylawarticle184th,absorptionandmergerbyconsolidationmergercantaketwoforms.Youwanttomerge,thecompanyshareholders'meetingshalladoptaresolution,andinaccordancewiththeprovisionsoftheAct,thenotification,handlingcreditanddebtobligationsofcreditors,andsubmittedtothecompanyregistrationauthorityforregistrationmaterials,applyforregistrationofchange.(A)mergerbyabsorptionormergermeansacompanyafterabsorbingothercompaniessurvive,andabsorbedthecompanydisbanded,survivingcompanyafterthemergershallregistersuchchanges,andtodissolvethecompanyshallapplyforcancellationofregistration,dissolutionofthecompanyshallbederegistered.1,thesurvivingcompanyafterthemergershallregistersuchchanges,shallsubmitthefollowingdocumentsandcertificates:(1)applicationforregistrationofchangesignedbythelegalrepresentativeofthecompany;(2)mergeragreemententeredintobythepartiesandthemergingpartiesshareholders(oritsowners)agreetomergeresolutions(primarilywrittenbywhichcompaniesmerge,andmergethemaincontent).(3)summarisingthemergingpartiesmergeonatleastthreeoccasionsBulletinnewspaper.(4)afterthedissolutionofthecompanymadedebtsettlementordebtguaranteesituationsoftheirowndescriptions.(5)theresolutionofthecompany'snewshareholdersmeeting(mainlystatethetotalequityofthecombinedcompanyanditsequitystructure,whethertheleadershipchange,changetothearticlesofincorporationofthecompany,andothermattersneedtochange).(6)theamendmentofarticles(listedinthemajorregulationchangesinCRT)oranewConstitution.(7)issuedbyalltheshareholdersoftheconfirmation.(8)thenewlegalpersonqualificationcertificatesoftheshareholdersoridentitycertificatesofnaturalpersons.(9)theshareholdersofthecompany(sponsor)directory(a:legalpersons)andtheshareholdersofthecompany(sponsor)directory(b:anaturalperson),thecurriculumvitaeofthelegalrepresentativeofthecompany,andthecompany'sBoardofDirectors,managers,membersoftheSupervisoryBoard.(10)combinedgroupneedtoexplainaphotocopy(withthesealofthelicensingorgan),copyofbusinesslicenseofthecompany.(11)providedbytheCommerceandindustryregistryofspecialstampforSAICdocumentscopiesofarticles.2,combinedgroupdisbandedforcancellationofregistration,shouldsubmitthefollowingdocumentsandcertificates:(1)applicationforderegistrationsignedbythelegalrepresentativeofthecompany;(2)mergeragreemententeredintobytheparties;(3)mergethesurvivingshareholdersagreetomergeragreement;(4)resolutionsoftheshareholdersagreedtomergeinandout;(5)Summarisingthemergingpartiesmergeonatleastthreeoccasionsannouncementspress;(6)afterthedissolutionofthecompanymadedebtsettlementordebtguaranteesituationsoftheirowndescriptions.(7)copiesoforiginalsandacopyofbusinesslicenseofthecompanyarticlesofAssociation(withcompanychop),thesealofthecompany.(8)otherdocumentstobesubmitted.(Ii)mergerbynewestablishmentmergerbynewestablishmentreferstotwoormorecompaniesmergeintoanewcompany,mergingpartiesdissolved,newcompanyshallhandletheregistrationofestablishment,dissolutionofthecompanyshallbederegistered.1,anewcompanyfortheregistrationshouldsubmitthefollowingdocumentsandcertificates:(1)applicationforregistrationofestablishmentsignedbytheChairmanofthecompanyandotherregistrationmaterials.(2)themergingpartiestothesigningofthemergeragreementandmergershareholders(orowner)thatresolutionagreedtomerge.(3)SummarisingthemergingpartiesmergeonatleastthreeoccasionsBulletinnewspaper.(4)themergingpartiesfromthedescriptionofthedebtsettlementordebtguarantees.(5)thebusinesslicenseofthemergingparties(withthesealofthelicensingauthority).2,merge,dissolutionofthecompanyforcancellationofregistration,shouldsubmitthefollowingdocumentsandcertificates:(1)applicationforderegistrationsignedbythelegalrepresentativeofthecompany.(2)themergeragree