Legal analysis: after the change of legal person, the tax change should be handled in time, otherwise if there is a tax problem, the original legal person may still be contacted. If the tax problems are caused by the fault of the original legal person, the legal responsibility of the original legal person may be investigated. Therefore, it is necessary to go through the tax change registration within 30 days after completing the change of industrial and commercial legal representative. The change process is as follows: 1, bring all the information to the industrial and commercial department under the jurisdiction of the company's registration place to change the license, and obtain the business license of the new legal representative 5- 10 working days after acceptance. 2. Bring all the information to the Quality Supervision and Administration Bureau to change the organization code certificate of the enterprise, and receive it 2-3 working days after acceptance. 3. Going to the tax department to apply for the change of registration certificate involves a personal income tax on equity transfer. It is necessary to declare and pay the personal income tax of the shareholders who have obtained the equity to the local tax department, and a new capital verification report must be issued by the new shareholders and legal persons. 4. Finally, change the basic account of the company, and change the seal and company information reserved by the company as a legal person in the bank.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be carried out in accordance with the provisions of the law. If the State Council is authorized by the law, it shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. 　

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.