There are several situations for shareholders to withdraw their shares: first, a shareholder's withdrawal is accepted by other shareholders. In this case, liquidation is not required, but the transfer gains and losses are treated as the company's net assets. Second, the shareholders decide not to continue to run the enterprise, so the enterprise should be liquidated; When an enterprise conducts liquidation, it should ask an intermediary agency to issue a liquidation report. At present, most tax bureaus require tax accounting firms to issue liquidation reports. Bankruptcy accounting is applicable to liquidation. The income from asset liquidation shall be paid by liquidation expenses first, then employees' wages and insurance premiums, and the rest shall be paid off. The rest will be distributed by shareholders in proportion. If the distribution is greater than the initial investment, it will also involve the calculation and payment of income tax. Therefore, the transfer and withdrawal of shareholders' equity still depends on the company's profit. If the loss is likely to fail to get the principal, it will generally be handled according to the contract.

Legal objectivity:

Article 75 of the Company Law If the company has not distributed profits to shareholders for five consecutive years, and the conditions for distributing profits stipulated in the Company Law are met, the shareholders who voted against the resolution of not distributing dividends at the shareholders' meeting may request the company to purchase its equity at a reasonable price.