| The case study shows that there are great disputes on the basis and reasons for the judgment of the denial of legal personality system applied by husband and wife companies,so that in practice there are three judgment paths: "Applying article 20(3)of the Company Law","applying or analogously applying Article 63 of the Company Law",and "limited applying Article 20(3)of the Company Law".Among them,to the article 63 of the companies act as a referee,denying company’s independent personality of husband and wife occupied large proportion of the path,but the author thought that the path is debatable: one is that one person company and a husband and wife in the main body structure,shareholder control degree and company meaning formed have bigger difference,not both the same article 63 of the company law shall apply.As exceptional provisions,the special provisions of one-person corporate personality denial and inversion of burden of proof reflect legislators’ preferential treatment to creditors,which has been overcorrected.If it is applied again or referred to,it will further expand the scope of application of legal personality denial system and erode shareholders’ limited liability.Second,the two couples company shareholders is not a single subject,company property will not be because of the legal system of common property of husband and wife,and confused with the other shareholders of husband and wife property,actually during the duration of the marriage couples with breaking up a common property of husband and wife,not funded company,will form of equity ownership,but the couple Shared equity and independent personality are not of the profit and loss.Thirdly,this kind of judgment thinking ignores the fact of the plural shareholders recorded in the industrial and commercial registration,destroys the public credibility of the commercial registration publicity and the resistance,and violates the basic idea of the commercial appearance doctrine.,of course,in the couple of scenarios,indeed has the relationship between shareholders and property of the particularity of mutual relations,but the author thought that this kind of particularity is not enough to make it become a kind of independent type of company,for this kind of particularity trading counterpart to bring hidden trouble,should be through enhancing publication of the husband and wife company obligations,coordinate the interests of all parties,Article 20(3)of the Company Law shall be accurately applied. |