2. Article 16 of the Regulations on Individual Industrial and Commercial Households stipulates that individual industrial and commercial households shall go through tax registration according to law after obtaining the business license.
Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.
Article 22 stipulates that if the registered items of individual industrial and commercial households change and fail to register for change, the registration authority shall order them to make corrections and impose a fine of 1500 yuan; If the circumstances are serious, the business license shall be revoked.
Individual industrial and commercial households have not gone through tax registration, and the tax authorities shall order them to make corrections within a time limit; If no correction is made within the time limit, the registration authority shall request the tax authority to revoke its business license.
Extended data:
Responsibilities and obligations:
1. The legal representative of an enterprise should bear different legal responsibilities on different occasions.
For example, in the case of representing an enterprise, its personal signature will lead to the consequences of the enterprise taking responsibility; If the enterprise goes bankrupt and assumes personal responsibility, the legal representative will be subject to many restrictions in running the enterprise in the future.
If an enterprise violates the relevant laws and regulations, it may restrict the person of the legal representative. If it refuses to execute the court judgment, the legal representative will be detained; If a legal person commits a crime, the legal representative will be subject to criminal punishment, and so on. The above is just a list, not complete.
2. If there are no defects (such as defects in capital contribution) when the legal person is established, the liability for losses shall be borne by the legal person itself, and it is neither a shareholder nor a legal representative. Of course, if it is a state-owned enterprise, if the legal representative has dereliction of duty, the severity will reach the level of criminal law investigation or administrative sanctions should be given;
3. As long as a sole proprietorship legal person can distinguish between legal person's property and personal property, it doesn't need the legal representative to bear civil liability. When a legal person is in the form of a limited company, the company shall bear all its property, and the individual shareholders shall not be responsible, except for the defects in capital contribution when it is established.
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