both are investigated. When the company owes taxes, both the legal person and the shareholders need to bear the responsibility, and they are jointly and severally liable. According to the Company Law, if a company's shareholders abuse the independent status of the company as a legal person and the limited liability of shareholders to evade debts and seriously damage the interests of the company's creditors, they shall be jointly and severally liable for the company's debts. If the company owes taxes, the tax authorities, as special creditors of the company, have the right to claim debts from the company, that is, to pay off the unpaid taxes. Legal objectivity:

the Supreme People's Court's Opinions on the Application of <; People's Republic of China * * and Company Law of China >: Provisions on Several Issues (II) Article 18 Where the shareholders of a limited liability company, the directors and controlling shareholders of a joint stock limited company fail to set up a liquidation group within the statutory time limit to start liquidation, resulting in the depreciation, loss, damage or loss of the company's property, and the creditors claim that they are liable for the company's debts within the scope of losses, the people's court shall support them according to law. If the shareholders of a limited liability company, directors and controlling shareholders of a joint stock limited company fail to perform their obligations, resulting in the loss of the company's main property, account books, important documents, etc., and the creditors claim that they are jointly and severally liable for the company's debts, the people's court shall support them according to law. The above situation is caused by the actual controller, and if the creditor claims that the actual controller shall bear corresponding civil liability for the company's debts, the people's court shall support it according to law.