Legal analysis: 1. An enterprise as a legal person cannot establish a new company within three years, nor can it serve as a legal person, supervisor or director of other companies. Even if the legal person is dissolved after three years, shareholders can register a new company, but tax cannot be registered.

2. Legal persons and other companies under the names of shareholders cannot change, move or add invoices.

3. Abnormal tax payment not only restricts legal persons and shareholders, but also restricts financial personnel, semi-taxpayers and buyers.

If the tax is not normal, it will be fined. The longer the time, the more fines. If you want to cancel in the future, you need to pay a fine to continue to cancel. If you owe taxes, there will be a late fee of five ten thousandths every day.

5. Limit the high consumption of legal persons and shareholders, and can't borrow money to buy a house or a car, and can't get old-age insurance.

6. It will restrict the travel of legal persons and shareholders, and it cannot be called "high post" or "airplane".

Legal basis: Article 146 of the Company Law of People's Republic of China (PRC) shall not serve as a director, supervisor or senior manager of the company under any of the following circumstances:

(1) Having no or limited capacity for civil conduct;

(2) Being sentenced to punishment for corruption, bribery, embezzlement of property, misappropriation of property or disrupting the order of the socialist market economy, and the execution period is less than five years, or being deprived of political rights for committing a crime, and the execution period is less than five years;

(3) If the directors, factory directors and managers of a bankrupt company or enterprise are personally responsible for the bankruptcy of the company or enterprise, it has not been more than three years since the date of completion of the bankruptcy liquidation of the company or enterprise;

(4) Being the legal representative of a company or enterprise whose business license has been revoked due to violation of law and ordered to close down, and having personal responsibility, it has not been more than three years since the date when the business license of the company or enterprise was revoked;

(five) a large amount of debt owed by an individual has not been paid off due.

If the company elects, appoints directors, supervisors or employs senior management personnel in violation of the provisions of the preceding paragraph, the election, appointment or appointment shall be invalid. The company shall remove the directors, supervisors and senior managers from their posts under any of the circumstances listed in the first paragraph of this article during their term of office.