试题与答案

根据个人独资企业法的规定,个人独资企业发生的下列违法情形中,依法应当吊销营业执照的有

题型:多项选择题

题目:

根据个人独资企业法的规定,个人独资企业发生的下列违法情形中,依法应当吊销营业执照的有()。

A.涂改营业执照且情节严重

B.开业后自行停业时间连续达到9个月

C.使用的名称与其在登记机关登记的名称不相符合

D.登记事项发生变更时未按规定办理变更登记,被登记机关责令限期办理,但逾期;仍未办理

答案:

参考答案:A, B

解析:本题考核个人独资企业吊销营业执照的规定。根据规定,涂改、出租、转让营业执照的,责令改正,没收违法所得,处以3000元以下的罚款;情节严重的,吊销营业执照,因此选项A是正确的;个人独资企业成立后无正当理由超过6个月未开业的,或者开业后自行停业连续6个月以上的,吊销营业执照,因此选项B正确。

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