Core Viewpoint - The article clarifies the different roles and permissions of various personnel involved in tax-related activities within the electronic tax bureau, including the legal representative, financial responsible person, tax personnel, and invoicing personnel [1][3]. Group 1: Legal Representative - The legal representative is the ultimate responsible person for the company's tax risks and has full permissions to handle declarations, payments, and invoicing in the electronic tax bureau [4]. - They can also set tax personnel and must monitor any changes in tax personnel to ensure tax security [4][5]. Group 2: Financial Responsible Person - The financial responsible person also has full permissions similar to the legal representative and can manage tax-related activities and personnel [8]. - They must confirm their authorization through the electronic tax bureau to establish a relationship with the enterprise [8]. Group 3: Tax Personnel - Tax personnel can handle tax declarations and payments but typically cannot issue electronic invoices unless granted invoicing personnel status [14]. - Their permissions are assigned by the legal representative or financial responsible person through the personnel management section of the electronic tax bureau [14][15]. Group 4: Invoicing Personnel - Invoicing personnel have limited permissions, only able to use the tax digital account and related invoicing functions, without the ability to handle declarations or payments [17]. - Their association with the enterprise can be established through authorization by the legal representative or financial responsible person [18][20].