Core Viewpoint - The article discusses the process of changing the financial responsible person in a company through the national unified electronic tax bureau without needing prior approval from market regulatory authorities [1]. Group 1: Changing Financial Responsible Person - Step 1: Log into the national unified electronic tax bureau, navigate to "Enterprise Business," and select "Tax Handling" → "Comprehensive Information Report" → "Identity Information Report" → "Tax-related Market Entity Identity Information Change" [2]. - Step 2: In the identity information change section, click "Add," select the change item as "Financial Responsible Person Name," and the system will prompt for additional information such as ID type, ID number, fixed phone, mobile phone, and email [2]. - Step 3: Enter the new information, confirm accuracy, check the change items, and click "Confirm" to complete the process [3]. Group 2: Additional Tax Reporting Information - The article mentions the addition of "Employee Compensation" and "Export Method" in the "Information on Preferential and Additional Reporting Matters" section, which taxpayers must accurately report [9]. - Taxpayers are required to supplement their reports based on the "Enterprise Income Tax Reporting Item Directory," which is published separately on the State Taxation Administration's website and updated according to policy changes [10]. Group 3: Adjustments in Tax Reporting - The article outlines adjustments in the prepayment tax calculation section, including the addition of items such as "Sales Expenses" and "Other Income" in the annual tax reporting form [13]. - It specifies that enterprises must report their pre-sale income from unfinished development products clearly, particularly for real estate development companies [15].