Legal analysis: Being the person in charge of finance in tax registration, formally being the person in charge of financial management, accounting and supervision of the company. According to the relevant regulations, the reason why the person in charge of finance is required to file a tax record is because it is necessary to check the tax of the enterprise. The financial accounting system, financial accounting processing methods and accounting software of taxpayers engaged in production and operation should be submitted to the tax authorities for filing. Calculate the tax payable in accordance with the relevant tax regulations of the financial and tax authorities in the State Council or the State Council, and withhold and remit taxes.

Legal basis: Article 20 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be filed with the tax authorities. Taxpayers and withholding agents whose financial and accounting systems or financial and accounting treatment methods are in conflict with the relevant tax regulations of the financial and tax authorities in the State Council shall calculate the tax payable and withhold and pay taxes in accordance with the relevant tax regulations of the financial and tax authorities in the State Council.