Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Promoting the Integration of Three Certificates and Further Improving the Management of Tax Sources [2015] No.645] Provisions: 4. After the existing enterprises that have obtained the tax registration certificate before the reform change and obtain the 18 unified social credit code, they will continue to use the original special seal for invoices, CA certificates and financial, treasury and bank agreements, and retain the original legal effect. Matters involving code changes shall be handled by the tax authorities in consultation with relevant departments.

If tax changes are made, the old invoice seal needs to be re-engraved.

For example, after the enterprise has obtained the business license of "one photo and one yard" changed or renewed by industry and commerce, it will go to the tax authorities to change the enterprise taxpayer identification number, renew the CA digital certificate, change the tripartite agreement, and reissue the anti-counterfeiting tax control system. The special invoice seal needs to be re-engraved, and the code on the special invoice seal should correspond to the license it holds. Those who hold "three certificates in one, one photo and one yard" are consistent with the unified social credit code, and those who hold the tax registration certificate are consistent with the tax registration certificate number.