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问题	吸收合并是先注销还是先合并
释义	法律分析：吸收合并是先合并，再注销。法律明确规定是公司吸收合并是先合并后再注销。法律依据：《中华人民共和国公司法》第一百七十二条公司的合并公司合并可以采取吸收合并或者新设合并。一个公司吸收其他公司为吸收合并，被吸收的公司解散。两个以上公司合并设立一个新的公司为新设合并，合并各方解散。
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