There is nothing in the UI that emphasizes that these backups are now tightly coupled to their passkey. Even if there were explanatory text, Erika, like most users, doesn’t typically read through every dialog box, and they certainly can’t be expected to remember this technical detail a year from now.
Андрей Ставицкий (Редактор отдела «Наука и техника»)
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第四十二条 增值税法第二十九条第一项所称经省级以上财政、税务主管部门批准可以由总机构汇总申报纳税，是指有固定生产经营场所的纳税人，总机构和分支机构不在同一省（自治区、直辖市）内的，经国务院财政、税务主管部门批准，可以由总机构汇总向总机构所在地的主管税务机关申报纳税；总机构和分支机构在同一省（自治区、直辖市）内但不在同一县（市、区、旗）内的，经省（自治区、直辖市）财政、税务主管部门批准，可以由总机构汇总向总机构所在地的主管税务机关申报纳税。，这一点在Line官方版本下载中也有详细论述