1 refers to the taxpayer's company name. The company name refers to the company's external address. As an independent legal person, a company must have its own company name according to the regulations, and it must be recorded in the company's articles of association, which is an absolutely necessary condition for company registration. At the same time, the taxpayer's name is also a necessary registration item for the taxpayer's registration.
2. Legal basis: Article 1 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
Second, what is the use of tax returns?
1. If you want to set up a company or open a shop, according to the law, it is unnecessary for every company founder or shop owner to file tax returns regularly. The specific functions are as follows:
(1) According to the law, individual income tax is paid by taxpayers and withheld and remitted by the units or individuals who pay the income. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees. In other words, the company is responsible for withholding and paying personal income tax, and handling the full withholding declaration for all employees. Therefore, under normal circumstances, you don't have to declare yourself;
(2) According to the individual income tax law, if the personal income exceeds/120,000 yuan stipulated by the State Council, the income from wages and salaries is obtained in two places or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations.
2. According to relevant laws and regulations, individual income tax is paid by taxpayers, and withheld and remitted by the units or individuals who pay the income. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.