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问：
杨律师你好：
有个有限责任公司未参加营业执照年检，工商局欲吊销营业执照。
请问：1、如被吊销执照，原公司债权债务应由谁承担。
2、如被吊销执照，谁来组织清算公司资产。
3、如已经资不抵债，是否由股东承担债务清偿责任。
答：
1、公司被吊销营业执照，是工商行政主管部门对公司的一种行政处罚，营业执照被吊销后，不能再从事经营活动，但是其作为民事主体的资格并没有消灭，公司的债权债务仍由该公司承担。
2、公司营业执照被吊销后不能再从事经营活动，公司股东应当组织清算组进行清算。
3、如果资不抵债，股东原则上不应承担债务清偿责任，除非有证据证明股东出资没有完全到位，或者出资后抽逃出资。
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