Shareholders who owe taxes can transfer their shares, legal persons enjoy independent property rights, and the company is liable for the company's debts with all its property, so the tax arrears have nothing to do with shareholders in principle. Nor will it affect the rights of shareholders to transfer shares. Shareholders shall transfer their shares in accordance with corresponding procedures.
Legal objectivity:
Section 2, Chapter 5 of the Company Law of People's Republic of China (PRC) refers generally to the legal act that shareholders of a company transfer all or part of their company shares to others. If all of them are transferred, the transferor is no longer a shareholder of the company, and the transferee becomes a shareholder of the company; In case of partial transfer, the transferor shall no longer enjoy the shareholders' rights and interests of the transferred part, and the transferee shall enjoy the shareholders' rights and interests of the transferred part. Share transfer generally includes share repurchase and merger and acquisition.