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法律桥网友Lujicc咨询：我们有个营业部因为经营不善（一直以来账务分开，自负盈亏），股东也不再经营，我们总公司想注销营业部，请问需要办理什么手续？营业部的债务该如何处置？我们一直亏损，债权人有权申请我们公司破产吗？
广州辛巴哥哥律师解答：如果该营业部作为总公司的一个分子机构（分公司），那么其撤销的程序如下：公司应当自决定作出撤销分公司的决定之日起30日内向该分公司的公司登记机关申请注销登记，需要提交公司法定代表人签署的注销登记申请书和分公司的《营业执照》。
如果该营业部并没有作为分公司办理了登记手续，那么就不需要办理注销登记手续，直接撤销即可。
,（本文作者：杨春宝律师，来自：公司投资律师，引用及转载应注明作者与出处。
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