Legal analysis: Article 63 of the Company Law has a special provision on the liability of shareholders in a one-person limited liability company, that is, if the shareholders of a one-person limited liability company cannot prove that the company's property is independent of their own property, they shall be jointly and severally liable for the company's debts. If the company's financial problems are not handled properly, the consequences of operating a one-man company as a self-employed company may be very serious. The debts of a company, whether it is a limited liability company or a joint stock limited company, are externally liable with all the company's property. The shareholders of a limited liability company are limited to the amount of capital contribution they have subscribed, and the company is liable for the company's debts with all its property, which is the cornerstone of the company's legal system. In a case, in order to deny the company's independent personality and require shareholders to bear joint and several liability for the company's debts, it is necessary for the company's shareholders to abuse the company's independent legal person status and shareholders' limited liability, avoid debts, and seriously damage the interests of the company's creditors. As a kind of limited liability company, one-person limited liability company is no exception.
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.
Article 20 Shareholders of a company shall abide by laws, administrative regulations and the articles of association, exercise their rights according to law, and shall not abuse their rights to harm the interests of the company or other shareholders; The company's independent legal person status and the limited liability of shareholders shall not be abused to harm the interests of the company's creditors. Shareholders of a company who abuse their rights and cause losses to the company or other shareholders shall be liable for compensation according to law. Shareholders of a company who abuse the independent status of a company as a legal person and the limited liability of shareholders to evade debts and seriously damage the interests of creditors of the company shall be jointly and severally liable for the debts of the company.