Article 57 of the Company Law of People's Republic of China (PRC): The provisions of this section shall apply to the establishment and organization of a one-person limited liability company; Where there are no provisions in this section, the provisions in the first and second sections of this chapter shall apply. A one-person limited liability company as mentioned in this Law refers to a limited liability company with only one natural person shareholder or one corporate shareholders. Relevant laws and regulations: Article 58 of People's Republic of China (PRC) Company Law: A natural person can only invest in the establishment of a one-person limited liability company. A one-person limited liability company cannot invest in the establishment of a new one-person limited liability company.
The restrictive conditions of one-man company stipulated in China's company law are:
1, registered capital limit. The company law stipulates that the minimum registered capital of a limited company is 30,000 yuan, but the minimum registered capital of a one-person company is 654.38+10,000 yuan. 20 14 the newly revised company law abolished the minimum amount of registered capital, which took effect on March 14.
2. Restrictions on reinvestment. This restriction is reflected in two aspects: on the one hand, a natural person can only invest in the establishment of a one-person limited liability company, and cannot invest in the establishment of a second one-person limited liability company; On the other hand, a one-person limited liability company established by a natural person can no longer be established as a shareholder. But this restriction only applies to natural persons, not to legal persons. That is to say, a legal person can invest in the establishment of two or more one-person limited liability companies, and a one-person limited liability company established by a legal person can invest in the establishment of a one-person limited liability company and become a shareholder of a one-person limited liability company.
3. Requirements of financial accounting system. A one-person limited liability company shall make financial and accounting reports at the end of each fiscal year, which shall be audited by an accounting firm. This is also the difference between it and a sole proprietorship enterprise. China's sole proprietorship enterprise law does not make such mandatory provisions on the accounting system of sole proprietorship enterprises.
4. Joint liability of shareholders with mixed personality. In other words, the company's property and shareholders' personal property are confused, and then the company's personality and shareholders' personal personality are confused. At this time, the system of disregard of corporate personality is applicable, and shareholders must bear joint and several liability for corporate debts. Creditors of a company may claim the company and its shareholders as * * * against the debtor. Article 64 of the Company Law stipulates: "If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of their own, they shall be jointly and severally liable for the company's debts."
Personal suggestion: the minimum registered capital of a one-person limited liability company is 654.38+10,000 yuan. At the same time, if the company's property cannot be proved to be independent of its own property, it shall be jointly and severally liable for the company's debts. Therefore, it is recommended that you register in a one-person limited liability company, understand the relevant laws, keep all the information well, and effectively avoid future responsibilities.