The first is debt risk. Paying off debts is a matter of course. If there is only one major shareholder or two major shareholders, the debt company will not take the initiative to recover from the major shareholders. Once the company's equity changes, the third-party shareholders can ask the major shareholders to repay the debts owed to the company.
The second is tax risk. According to the tax regulations, the shareholder's loan has not been returned for more than one year and cannot be proved to be used for production and operation. The tax authorities will treat it as a dividend and pay a tax at the rate of 20%.
The third is illegal risk. If the major shareholder borrows money from the company, the formalities are incomplete, which may easily lead to criminal responsibility.
To guard against the above three risks, it is suggested to obtain the support of shareholders or directors through the board of directors or shareholders' meeting before borrowing, and make it clear that the borrowing of large shareholders is not a private act of individuals; Or sign a loan agreement, stipulate the loan interest and loan term, and the enterprise will accrue the loan interest on a monthly basis to clarify the loan attributes. Of course, I hope that major shareholders can distinguish between public and private and standardize financial management. This is the best way to eliminate such risks.