Briefly describe the special provisions of China's company law on one-person limited liability companies.

A: A one-person limited liability company refers to a limited liability company with only one natural person shareholder or a corporate shareholders (Paragraph 2 of Article 58 of the Company Law). Due to the particularity of one-person limited liability company, China's new company law not only recognizes the legal status of one-person limited liability company, but also stipulates that one-person limited liability company applies the provisions of limited liability company in many aspects. However, in order to prevent investors from abusing the form of one-man company and limited liability and harming the interests of the company itself and its creditors, the new company law has also made special provisions on one-man limited liability companies. Specifically, these special provisions are as follows:

(1) Special Provisions on Capital Contribution of One-person Limited Liability Company. The minimum registered capital for the establishment of a one-person limited liability company is RMB 654.38+million, and the shareholders shall pay the capital contribution stipulated in the Articles of Association in one lump sum. This is obviously different from the general limited liability company's minimum registered capital of 30 thousand yuan and the way of paying the registered capital by stages.

(2) Special provisions on the establishment of a one-person limited liability company by natural persons. The company law strictly restricts the establishment of a one-person limited liability company by natural persons, stipulating that a natural person can only invest in the establishment of a one-person limited liability company, and a one-person limited liability company cannot invest in the establishment of a new one-person limited liability company.

(3) Special provisions on the registration of one-person limited liability companies. In order to make the counterparty know about the one-person limited liability company as much as possible, the Company Law stipulates that a one-person limited liability company should indicate the sole proprietorship of a natural person or a legal person in the company registration and indicate it in the company business license, so that the counterparty can make a correct choice.

(4) Special provisions on shareholders' resolutions of a one-person limited liability company. As a one-person limited liability company has only one shareholder, there is no shareholders' meeting. The Company Law requires shareholders to make a written decision on the company's business policy and investment plan, which shall be kept in the company after being signed by shareholders.

(5) Provisions on financial management of one-person limited liability company. The Company Law stipulates that a one-person limited liability company shall make financial and accounting reports at the end of each fiscal year and be audited by an accounting firm.

(6) Special provisions applicable to the denial of corporate personality. The Company Law stipulates that 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, and the burden of proof shall be reversed.