Legal analysis: the declaration needs to be adjusted. According to the relevant regulations, if taxpayers have special difficulties and cannot pay taxes on time, they may be appropriately postponed (not more than three months) or paid in installments with the approval of the tax bureau. Taxpayers who do have special difficulties and cannot pay taxes on time may, with the approval of the tax bureau, postpone (not more than three months) or pay taxes by installments. If the enterprise is a small-scale taxpayer before the investigation, it should restore the income after tax inspection and supplementary adjustment to the previously declared month, instead of counting it all in the current period. If the supplementary payment and supplementary sales are included in the supplementary monthly payment, the sales of the enterprise for consecutive 12 months all exceed the income standard of small-scale taxpayers. Enterprises should take the initiative to apply to become general taxpayers.

Legal basis: Article 14 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the contents of a taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration. If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents.