When a company is dissolved, it is revoked without notifying creditors, liquidation or providing false liquidation report, which can be defined as malicious evasion of debts.
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Legal basis:
Company Law of the People's Republic of China
Article 185 The liquidation group for creditors to declare their creditor's rights shall notify creditors within 10 days from the date of establishment and make an announcement in a newspaper within 60 days. Creditors shall, within 30 days from the date of receiving the notice, and within 45 days from the date of announcement if they have not received the notice, declare their claims to the liquidation group. When a creditor declares its creditor's rights, it shall explain the relevant matters of the creditor's rights and provide supporting materials. The liquidation group shall register the creditor's rights.
During the declaration of creditor's rights, the liquidation group shall not pay off the creditors. Article 186 After clearing up the company's assets, preparing the balance sheet and list of assets, the liquidation group shall formulate the liquidation plan and report it to the shareholders' meeting, shareholders' meeting or the people's court for confirmation. After paying the liquidation expenses, employees' wages, social insurance expenses and statutory compensation respectively, and paying the taxes owed to pay off the debts of the company, the remaining property of the company shall be distributed by the limited liability company according to the proportion of shareholders' capital contribution, and by the joint stock limited company according to the proportion of shareholders' shares. During the liquidation period, the company shall survive, but shall not carry out business activities unrelated to liquidation. The company's property shall not be distributed to shareholders before it is paid off in accordance with the provisions of the preceding paragraph.
Article 188 After the liquidation and cancellation of the company, the liquidation group shall prepare a liquidation report, submit it to the shareholders' meeting, the shareholders' meeting or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of the company registration and announce the termination of the company.