新修订的《公司法》允许设立一人有限责任公司。该法规定,一人有限责任公司是指只有一个自然人股东或者一个法定代表人股东的有限责任公司。允许设立一人有限责任公司符合经济生活中一人实质控制公司的现实。投资者设立企业时,应从企业具体组织形式进行税务筹划,以实现财富最大 The newly revised “Company Law” allows one-person limited liability company. The law stipulates that a one-person limited liability company refers to a limited liability company which has only one shareholder of natural person or one shareholder of legal representative. Allowing a one-person limited liability company to conform to the reality of one person’s substantive control of the company in economic life. When setting up a business, investors should formulate a tax plan from the specific organization of the enterprise in order to achieve the greatest wealth