Legal analysis: 1. Without a CA certificate, you can directly log in and file tax returns with your account number and password; 2. The registered account number is the taxpayer identification number. Taxpayer identification numbers are all composed of 15-digit codes (character type), in which: taxpayers of enterprises, institutions and other organizations use the 9-digit code compiled by the State Bureau of Technical Supervision (where the "-"between the main code and the check bit is omitted and not printed), and the 6-digit administrative division code * * 15-digit code is added in front of it as their "taxpayer identification numbers". The taxpayer code issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is 15, in which: 12 is the provincial code, 36 is the region code, 78 is the economic code, 9 10 is the industry code, and15 is the sequence code designed by the local authorities. 3. The login password is the password set by the taxpayer himself.

Legal basis: Article 24 of People's Republic of China (PRC) Tax Collection and Management Law. Taxpayers and withholding agents engaged in production and business operations must keep account books, accounting vouchers, tax payment vouchers and other relevant materials within the retention period stipulated by the competent departments of finance and taxation of the State Council. Account books, accounting vouchers, tax payment vouchers and other relevant materials shall not be forged, altered or destroyed without authorization.