Taxpayers include legal representatives (responsible persons and owners), financial officers, tax collectors, tax agents and other personnel authorized by legal representatives (responsible persons and owners) to handle tax-related matters. The taxpayer is a natural person and the legal person is an organization, so the legal person must not be a taxpayer.

When handling tax-related matters for the first time, tax officials need to provide the following documents and materials to the tax authorities according to different situations:

1. The taxpayer is the legal representative and needs to show the original identity certificate;

2. If the taxpayer is the person in charge of finance, the taxpayer or other personnel authorized by the legal representative, he/she must produce the original identity certificate, the original tax agency contract or the original tax power of attorney of the authorized party.

The legal representative of the company shall bear the following responsibilities:

1. administrative responsibility: unless the legal representative can prove ignorance of the company's behavior, he may bear administrative responsibility for the company's illegal behavior;

2. Civil liability: According to the provisions of the Company Law, the company is responsible for external repayment within the limits of its own property. However, if the legal representative of a shareholder makes up capital contribution, evades capital contribution, conceals or transfers assets or disposes of property without liquidation, the legal representative shall bear corresponding civil liability for compensation;

3. Criminal responsibility: In some crimes stipulated in the Criminal Law, in addition to punishing the unit, the legal representative and other responsible persons may also be investigated for criminal responsibility. In addition, when the actual controller of the company uses the company to commit economic crimes, the legal representative does not directly participate, but if he knows that the actual controller uses the company to commit criminal acts, but fails to stop or let the actual controller do so, the legal representative is likely to bear corresponding criminal responsibility.

To sum up, the legal representative of the company serves as the chairman, executive director or manager in accordance with the articles of association, and is registered according to law; The legal representative of a public institution is produced in accordance with laws, administrative regulations or the articles of association of a legal person; The chairman or president of a social organization shall act as the legal representative in accordance with the articles of association of a legal person; The chairman of the board of directors and other responsible persons of the donation legal person shall be the legal representative as stipulated in the articles of association of the legal person.

Legal basis:

Article 61 of the Civil Code of People's Republic of China (PRC)

In accordance with the provisions of the law or the articles of association of the legal person, the person in charge of civil activities on behalf of the legal person is the legal representative of the legal person.

The legal consequences of the legal representative's civil activities in the name of a legal person shall be borne by the legal person.

The restriction of the legal representative's representation by the articles of association or the functions and powers of the legal person shall not be against the bona fide counterpart.