Legal analysis: the nominal legal representative of the company, that is, the legal representative of industrial and commercial registration, actually does not perform any duties and powers of the chairman, executive director or manager of the company, and is not even an ordinary employee of the company, and has nothing to do with the establishment and operation of the company. The legal representative of the industrial and commercial registration is generally called the legal representative of a nominal company just because there is an oral or written agreement with the actual shareholder or actual controller of the company. The legal representative may or may not be a shareholder. The legal representative shall be decided by the shareholders (or shareholders' meeting). The legal representative is the highest administrative person in charge of the company, and exercises his functions and powers according to the authority granted by the articles of association. The legal representative shall be responsible for the shareholders (or shareholders' meeting) and enjoy the rights. Therefore, the legal representative of non-shareholders should sign an employment contract with shareholders (shareholders' meeting) to clarify the rights and obligations of both parties. If you don't sign the employment contract, the risk is great. The legal representative is the person in charge of the enterprise. Shareholders are only investors in the company's capital. In general company management, the legal representative enjoys the right to operate and manage, and the shareholders are only investors, so they cannot operate and manage the company's business. When signing a contract with other companies, only the legal representative of the enterprise can sign it. Shareholders have no right to operate. If the enterprise has problems in the future and goes bankrupt, the property of the enterprise will be distributed according to the share of shareholders' investment. At this point, the legal representative is only the operator and cannot distribute the property of the enterprise.
Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has a domicile or no domicile in China but has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.