Legal analysis: the person in charge of finance can issue a power of attorney to authorize the tax collector to handle the company's tax-related business, and the power of attorney must specify the authorized business scope and validity period.

Legal basis: Article 21 of the Accounting Law of People's Republic of China (PRC) shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); Units with a chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.