Current location - Loan Platform Complete Network - Local tax - Does the "person in charge of the enterprise" on the financial statement have to be signed by the legal person?
Does the "person in charge of the enterprise" on the financial statement have to be signed by the legal person?
Not necessarily a legal person. If the legal person is authorized, the authorized person may also sign or seal the position of' person in charge of the enterprise'.

Now that the report has become a form, the tax bureau basically doesn't read it.

When I was helping the tax bureau, I saw that the' person in charge of the enterprise' and' person in charge of finance' in the statements of some units were empty.

The person in charge of the enterprise must be a natural person and colloquial. Generally speaking, the legal representative of a small company is the person in charge. If things can't be managed, you can appoint an additional person in charge. The specific person in charge is responsible for relevant duties and assumes corresponding responsibilities, such as general manager, project leader, quality leader, production leader, chief engineer and deputy chief engineer. If the responsibility has nothing to do with the specific person in charge, you don't have to bear the responsibility.

The legal representative is the legal person in charge of the enterprise. As long as something happens to the company, it must be investigated for responsibility, and the specific person in charge (and the person directly responsible) must be investigated for legal responsibility. If it can be proved that it has nothing to do with the legal representative, then the legal representative should also be investigated for mismanagement. If it is the fault of the person in charge of safety and fire prevention, it has nothing to do with the person in charge of quality.

The principal responsible person of an enterprise shall not be the legal representative.

Responsibilities of the person in charge of the enterprise

1. 1 Under the leadership of the board of directors, during his tenure, he shall abide by national laws and regulations and the provisions of the competent departments of the industry, practice according to law, be responsible or report to the board of directors and the shareholders' meeting, and ensure that the return on investment of shareholders is not lower than the average social rate of return;

1.2 adhere to the principle of independence, objectivity and impartiality, and provide honest service to ensure the correct direction of the development of this enterprise. With the authorization of the shareholders' meeting, it can invest abroad or adjust the development direction of the enterprise, and absorb other partners after investigation and negotiation or formation of intention for approval;

1.3 presided over the formulation and implementation of enterprise development planning, talent development planning, various rules and regulations and major enterprise decisions;

1.4 Signing various contracts, agreements and contracts at home and abroad on behalf of enterprises, or partially authorizing others to initial them, and then signing them for approval when conditions permit. Strictly guard against enterprise risks and safeguard the legitimate rights and interests of enterprises;

1.5 as the technical director of the enterprise to issue a report on major consulting results on behalf of the enterprise (settlement review, pre-tender estimate, bidding agency with a price of more than 5 million yuan or special projects). Have the right to immediately change the instructions or behaviors of the person in charge of technology for all technical-related work of the person in charge or consultant at all levels, and take responsibility or risks for their own instructions and the consequences of their actual implementation; At the same time, when the person in charge of the enterprise department is not on duty, he will exercise his duties on his behalf.