Legal person refers to a specific social organization, such as a company as an enterprise legal person. It is wrong to call the chairman or general manager of a company a legal person.
(2) A legal person is a fictional person, and it must express its will through a natural person and produce a legal representative. The legal representative is a person who can represent a legal person, so it is also called the legal representative. He is the chairman or executive director in the company.
Relevant laws and regulations:
1. Article 205 of the Criminal Law of People's Republic of China (PRC) (Crime of fraudulently issuing special invoices for value-added tax to defraud export tax refund or tax deduction invoices) stipulates that anyone who falsely issues special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
2, "the Supreme People's Court about
The first paragraph of Article 1 of the Decision on the Crime of Special VAT Invoices stipulates that "one of the following acts belongs to" falsely issuing special VAT invoices ":(1) not buying or selling goods or providing or accepting taxable services for others, but introducing others for oneself or others; (2) introducing others with quantities for others, for oneself or for others when buying or selling goods or providing or accepting taxable services. (3) Carry out actual business activities, but let others issue special VAT invoices for themselves.
3. Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenses, omits reports and understates income in account books, or refuses to declare or falsely declare tax after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
4. Article 37 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that the illegal income shall be confiscated by the tax authorities if the invoice is falsely issued in violation of regulations. If the amount falsely issued is less than 654.38+0,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.
Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.