Legal analysis
The losses of the company shall be borne by the shareholders. First of all, it is necessary to find out whether it is a limited liability company or a partnership (also called a company). According to the relevant laws and regulations, the shareholders of a limited liability company shall bear limited liability, which is limited to the subscribed capital contribution. The general partner of a partnership enterprise shall bear unlimited joint and several liability, and the agreement on the assumption of profits and losses in the articles of association or partnership agreement shall be protected by law and have only internal effect. In the same way, it is also effective to stipulate internally that all profits are shared by one person and losses are borne by one person. At the same time, according to the relevant provisions of relevant laws, shareholders are only responsible for their share capital contribution. However, shares can be transferred, and shareholders have priority at the same price. If the shareholders who take over do not agree, then according to the provisions of the joint-stock cooperative system, shareholders will buy at this price, and no one can withdraw their shares. Alternatively, you can reduce your capital. Shareholders who withdraw their shares shall not bear depreciation expenses, but shall bear losses in proportion to their capital contribution. The formal depreciation expense is to calculate the depreciation rate according to the depreciation period and residual value rate, and then multiply it by the original value. As an independent legal subject, a company has its own independent property, and its debts should be borne independently by the company's property, and shareholders are the investors of the company, which is an internal obligation to the company; Although it is often said that shareholders are the beneficiaries of the company's property rights and interests, they are also responsible for the losses, but this responsibility must be within the limited liability scope stipulated by law and cannot be expanded indefinitely. Of course, if the company is liquidated and the shareholders are subscribed for capital contribution or shares, at this time, the shareholders must bear the obligation to pay in full to complete their real limited liability.
legal ground
Article 3 of the Company Law of People's Republic of China (PRC) is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.