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Does the authority identity name and authority description of the electronic tax bureau system refer to the legal person or the tax collector?
Tax collector.

How to operate the personnel authority of electronic tax bureau?

Open the Electronic Taxation Bureau-My Information-Personnel Permission.

Step 1: Enter the user authorization interface, check the name of the person who needs authorization under the column of user authorization management, and then check the name of the authority granted to this person under the authority list management.

Step 2: After the taxpayer checks it correctly, click the authorize button.

Step 3: After authorization is completed, the system will automatically prompt that the authorization information has been saved successfully. Click OK, and the taxpayer has the relevant authority to pay taxes in the electronic tax bureau.