2. However, the specific provisions of each province are different, and the provisions of the tax authorities of each province shall prevail.

Supplementary answer: In order to solve this problem, I looked up the relevant information. Generally speaking, it is not allowed to change within one year. However, when taxpayers encounter major changes in business projects or business scope; Or if the taxable amount and taxable income increase or decrease by more than 20% (including 20%), you can apply to the competent tax authorities for change.