(1) The legal representative of an enterprise shall exercise his/her functions and powers and perform his/her obligations within the scope of functions and powers stipulated by national laws, regulations and the articles of association, participate in civil activities on behalf of the enterprise as a legal person, be fully responsible for the production, operation and management of the enterprise, and accept the supervision of all members of the enterprise and relevant authorities.
(2) The legal representative of the enterprise may entrust others to perform their duties.
(3) The legal representative of the enterprise entrusts others to perform their duties. The duties that must be performed by the legal representative according to laws and regulations shall not be entrusted to others.
(4) The legal representative of an enterprise shall not concurrently serve as the legal representative of other enterprise legal persons. Due to special needs, they can only work concurrently in enterprises with affiliation or joint venture or investment, and they will be strictly examined by the competent department of the enterprise or the registration authority.
(5) The legal representative of an enterprise as a legal person is the signatory who exercises authority on behalf of the enterprise.
Related knowledge:
A tax agency is a social intermediary organization established according to law to undertake tax-related services and forensic services as stipulated by laws, regulations and rules. The organizational forms of tax agency firms are limited liability tax agency firms and partnership tax agency firms, as well as other forms stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Tax agencies should establish internal governance structure, formulate quality control policies and procedures, and cultivate quality-oriented internal culture. These policies and procedures should clearly define the quality control responsibilities of tax accounting firms. The legal representative or principal responsible person of the tax agency is ultimately responsible for the quality control system.
Reference to the above content: Baidu Encyclopedia-Legal Person