股东借款长期不还的法律后果 -法律知识-民间借贷纠纷法律援助-法律咨询免费平台-国际律师联盟

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问题	股东借款长期不还的法律后果 -法律知识
释义	法律分析：若存在股东借款超过一年未还的情形，根据税收相关法律法规，公司需要依照“利息、股息、红利所得”项目（税率为20%）代扣代缴个人所得税。法律依据：《中华人民共和国公司法》第六十三条一人有限责任公司的股东不能证明公司财产于股东自己的财产的，应当对公司债务承担连带责任。
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