What responsibility do you have to bear for causing heavy losses to the company? Q: I am the company’s buyer. When receiving the corporate tariff invoice, due to my mistake, I did not receive the tax
What responsibility do you have to bear for causing heavy losses to the company? Q: I am the company’s buyer. When receiving the corporate tariff invoice, due to my mistake, I did not receive the tax invoice within the 6-month tax credit period, resulting in more than 180,000 tax credits not being credited. What kind of responsibilities do I need to bear if the company is held accountable? Lawyer Sun: There is no need to bear criminal liability, but whether you need to bear financial responsibility depends on the labor contract and the company's articles of association. Lawyer Zhao: Without justifiable reasons, it is impossible for customs to re-issue invoices. Lawyer Qin: If the failure to offset the tax bill is caused by your negligence, the company can require you to take responsibility, but how to bear responsibility must refer to the labor contract and company rules and regulations. Lawyer Yu: If you cause heavy losses to the company, the company will fire you without paying financial compensation. Related knowledge-Characteristics of tariffs 1. Uniformity and one-time payment of taxes. Tariffs are levied in accordance with the national unified import and export tariff regulations and tariffs. After the one-time tariff is levied, the goods can be circulated throughout the customs territory without additional tariffs. This is different from other taxes such as value-added tax and sales tax. 2. The collection is too "closed". Whether tariffs are levied depends on whether the goods pass through customs. All goods entering and exiting the customs territory are subject to tariffs; goods not entering and exiting the customs territory are not subject to tariffs. 3. Duplicate tax rates. A dual tariff system of preferential tax rates and ordinary tax rates is implemented for the same imported goods. The preferential tax rate is a universal and normal tax rate that applies to countries that have reciprocal trade treaties or agreements with China; the ordinary tax rate applies to countries that have not signed a trade treaty or agreement with China. This kind of double tariff fully reflects the characteristics of tariffs in safeguarding national sovereignty, developing international trade and carrying out economic and technological cooperation on the basis of equality and mutual benefit. 4. Levy management authority. Duties are enforced through customs. Customs is a national administrative agency located at the customs border and an important tool for implementing national import and export policies, laws and regulations. Its mission is to supervise and manage the import and export of goods, currency, gold and silver, luggage, mail and means of transportation in accordance with relevant policies, decrees and rules. Collect tariffs, ban smuggled goods, temporarily detain customs clearance goods, and make statistics on imported and exported goods. 5. Import and export trade management. Many countries regulate import and export trade by setting and adjusting tariffs. On the export side, commodity exports are encouraged through low taxes, tax exemptions and tax rebates; on the import side, the import of goods is regulated by tax rates and tax exemption levels. The regulatory effect of tariffs on imported goods is mainly reflected in the following aspects. (1) impose higher import tariffs on products that can be mass-produced domestically or cannot be mass-produced temporarily but may be developed in the future to weaken the competitiveness of imported goods and protect the production and development of similar domestic products; (2) impose high import tariffs on non-Chinese products. Imposing higher tariffs on the import of necessities or luxury goods to restrict or even prohibit imports; (3) For raw materials, semi-finished products, daily necessities or materials urgently needed for production that cannot be produced or are insufficient domestically, stipulate lower tax rates or exemptions to encourage imports , to meet domestic production and living needs; (4) Adjust trade balance through tariffs. When the trade deficit is too large, tariffs are raised or import surcharges are levied to restrict the import of goods and reduce the trade deficit; when the trade surplus is too large, the trade surplus should be reduced or reduced by reducing or reducing tariffs to ease trade frictions and conflicts with relevant countries.