The controller needs an accounting system to prepare financial statements required by investors and lenders and income and payroll tax returns required by state and federal agencies.

控制器需要一个会计系统借着投资者和出借人和收入准备必需的财务报表和准备必需的被状态和联邦的代理薪资帐册退税。

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The CFO in a large corporation would ultimately be responsible for payroll and income stated on tax returns, so even if other people do this work, the CFO has to check its accuracy.

大型集团的CFO基本上会对员工的工资发配和申报的所得税复责任，所以即使有其他人负责做这些事，CFO也得确认资料的准确性。

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The IRS cautions that an employer who contracts with a payroll service company remains liable for filing its payroll tax returns and depositing its payroll taxes.

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If the employer does not prepare its payroll tax returns, it should review the PSP-prepared returns, reconcile them to its books, sign them, and file them.

FORBES: How to Use a Payroll Service Provider

Last week, my firm received mail from IRS advising that their records showed that no payroll tax returns had been filed on behalf of a certain corporate client which I recognized as now defunct.

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