Legal analysis: a one-person limited liability company shall prepare financial and accounting reports in each accounting year and submit them to an accounting firm for audit to prove that the company property and shareholders' personal property are independent of each other; When the company's creditors require shareholders to bear joint and several liabilities, shareholders should bear the burden of proof that the company's property is independent of their own property. The burden of proof should first prove that the financial and accounting reports of each year have been audited by an accounting firm, and then prove that there is no financial dispute between the shareholders' property and the company.
Legal basis: People's Republic of China (PRC) Company Law.
Article 62 A one-person limited liability company shall make financial and accounting reports at the end of each fiscal year and audit them by an accounting firm.
Article 63 If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of the shareholders' own property, they shall be jointly and severally liable for the company's debts.