The statements submitted by the enterprise to the outside world must be signed by the legal person and the person in charge of finance. If there is a chief accountant, the signature of the chief accountant is also required. The tax form must be signed by the legal person and person in charge of finance. The financial person in charge of the unit retained by the tax department. The financial person in charge can be an accountant (requires professional title and working experience), or the person in charge of the unit such as the boss (usually all small units are bosses or shareholders). Literal explanation: The person in charge who has financial approval and is primarily responsible for sending in and out reports. If tax evasion or related financial problems are discovered, the financial person in charge must bear and be able to bear this financial responsibility.