On the Liquidation Obligor of a Legal Person and Its Liquidation Liabilities——Reviewing the Article

The Article 70 of the General Provisions of Civil Law provides firstly the liquidation obligor of a legal person and its liquidation liabilities. Because there aren't any provisions about the liquidation obligor in the Company Law, the articles 18-20 of the Judicial Interpretation Section II on the Company Law provide actually the liquidation obligor of a legal person and its liquidation liabilities. But they aren't in keeping with the Article 70 of the General Provisions of Civil Law and so lead to the suspicion of the violation of superior law. The Judicial Interpretation Section II on the Company Law doesn't provide the concept of the liquidation obligor and its provisions of so-called liquidation liabilities of the liquidation obligor aren't based on the legal principles of liquidation obligor. So these articles can remain in force, and also be modified properly to remain valid according to the Article 70 of the General Provisions of Civil Law.