撤銷公司登記雖然不包括在登記公司申請的受理、審核、登記和公告中，但仍屬于公司登記機關行使公司登記職權的行為。無錫代理記賬將本企業的會計核算、記賬、報稅等一系列的工作全部委托給專業記賬公司完成，本企業只設立出納人員，負責日常貨幣收支業務和財產保管等工作。無錫工商注冊設立公司須依法向公司登記機關申請設立登記，公司憑營業執照刻制印章，開立銀行賬戶，申請納稅登記。無錫公司注冊其流程包括：企(qi)業(ye)核名、提交(jiao)材料、領取執照(zhao)、刻章，注(zhu)冊公司(si)的類型包括有限(xian)責任公司(si)、股份有限(xian)公司(si)和(he)有限(xian)合伙企(qi)業(ye)等。

一(yi)、 撤銷公司(si)登記的法理依據

《行政(zheng)許可法(fa)》第(di)十二條第(di)十二項專(zhuan)門規定了企業登記行政(zheng)許可的設立(li)：企業或者其他組(zu)織的設立(li)需要(yao)確(que)定主體(ti)資格的，人民法(fa)院(yuan)可以根(gen)據公(gong)司要(yao)求(qiu)，要(yao)求(qiu)股東提供(gong)相應的擔保。

公司根據股(gu)東會或(huo)者(zhe)股(gu)東大會或(huo)者(zhe)董事會決議(yi)辦理變更登(deng)(deng)記的，應(ying)當在人民法院宣告該(gai)決議(yi)無(wu)效或(huo)者(zhe)撤銷該(gai)決議(yi)后(hou)，向(xiang)公司登(deng)(deng)記機關申請注(zhu)銷變更登(deng)(deng)記。

公(gong)司(si)登記(ji)管理條例第六十八條、第十一章第六十九條對注(zhu)銷公(gong)司(si)登記(ji)也作了相應(ying)的(de)補充規定。

　　綜上所述，既然我們公(gong)司(si)(si)登記屬于國(guo)家法(fa)定的行政許(xu)(xu)可(ke)(ke)事項，在《行政許(xu)(xu)可(ke)(ke)法(fa)》、《公(gong)司(si)(si)法(fa)》和《公(gong)司(si)(si)企(qi)業登記信息管(guan)理(li)工(gong)作條(tiao)例》均有專門(men)和明確的條(tiao)款(kuan)規定下，撤銷(xiao)公(gong)司(si)(si)可(ke)(ke)以登記的法(fa)理(li)依據是十分需要充分的。

二、撤銷公(gong)司登(deng)記的基本(ben)性(xing)質、法律形式和行(xing)政(zheng)效力

公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)是(shi)(shi)授(shou)予(yu)行(xing)政許(xu)可(ke)(ke)，是(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)機關依(yi)照(zhao)(zhao)有(you)關法律(lv)授(shou)權，代表國家確(que)認公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)主(zhu)體(ti)資格的(de)(de)(de)行(xing)政行(xing)為：公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)機關或者其上(shang)級公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)機關作出(chu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)管理許(xu)可(ke)(ke)證的(de)(de)(de)決定(ding)，可(ke)(ke)以按(an)照(zhao)(zhao)利害關系人(ren)的(de)(de)(de)要(yao)求或者依(yi)照(zhao)(zhao)權限吊(diao)銷(xiao)(xiao)(xiao)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)的(de)(de)(de)行(xing)政許(xu)可(ke)(ke)。撤(che)(che)銷(xiao)(xiao)(xiao)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)是(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)機關自(zi)行(xing)作出(chu)的(de)(de)(de)行(xing)政許(xu)可(ke)(ke)事項(xiang)的(de)(de)(de)否定(ding)，屬于(yu)《行(xing)政許(xu)可(ke)(ke)法》的(de)(de)(de)調整范(fan)圍，不(bu)屬于(yu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)登(deng)(deng)(deng)記(ji)(ji)相對行(xing)政處罰(fa)的(de)(de)(de)范(fan)圍，不(bu)屬于(yu)《行(xing)政處罰(fa)法》調整的(de)(de)(de)范(fan)圍：雖然撤(che)(che)銷(xiao)(xiao)(xiao)和撤(che)(che)銷(xiao)(xiao)(xiao)的(de)(de)(de)結果都是(shi)(shi)終(zhong)止其主(zhu)要(yao)資格，但其主(zhu)體(ti)資格在時(shi)效法規(gui)上(shang)有(you)所不(bu)同，撤(che)(che)銷(xiao)(xiao)(xiao)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)注冊，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)自(zi)授(shou)予(yu)注冊之日起的(de)(de)(de)主(zhu)要(yao)資格被否定(ding)，沒有(you)續期，撤(che)(che)銷(xiao)(xiao)(xiao)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)營(ying)業執照(zhao)(zhao)，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)自(zi)撤(che)(che)銷(xiao)(xiao)(xiao)決定(ding)生(sheng)(sheng)效以來的(de)(de)(de)主(zhu)要(yao)資格，有(you)一定(ding)時(shi)期的(de)(de)(de)生(sheng)(sheng)存期。因此，兩(liang)者不(bu)能(neng)混淆(xiao)。