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    企的寶集團(tuán) > 財(cái)稅百科 > 一個(gè)自然人創(chuàng)辦有限責(zé)任公司的特別要求

    一個(gè)自然人創(chuàng)辦有限責(zé)任公司的特別要求

    發(fā)布者：曉猛 來(lái)源：企的寶財(cái)稅集團(tuán)

    1、注冊(cè)資本的限制（10萬(wàn)元）。

    2、注冊(cè)資本繳付的限制（一次繳清）。

    3、再投資的限制。一個(gè)自然人只能投資設(shè)立一個(gè)一人有限責(zé)任公司。該一人有限責(zé)任公司不能投資設(shè)立新的一人有限責(zé)任公司。但法人投資設(shè)立一人公司不受此項(xiàng)限制。

    4、財(cái)務(wù)會(huì)計(jì)制度方面的要求。第63條規(guī)定：“一人有限責(zé)任公司應(yīng)當(dāng)在每一會(huì)計(jì)年度終了時(shí)編制財(cái)務(wù)會(huì)計(jì)報(bào)告，并經(jīng)會(huì)計(jì)師事務(wù)所審計(jì)。”

    5、人格混同時(shí)的股東連帶責(zé)任：舉證責(zé)任倒置。即舉證責(zé)任在一人公司的股東，而非公司債權(quán)人。而非一人公司的法人格否認(rèn)舉證責(zé)任則在公司債權(quán)人。

    6、公司登記中注明自然人獨(dú)資或者法人獨(dú)資，并在公司營(yíng)業(yè)執(zhí)照中載明。

    7、股東作出決議時(shí)，應(yīng)當(dāng)采用書面形式，并由股東簽名后置備于公司。

    文章關(guān)鍵詞：
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