Legal Analysis: If a taxpayer changes the tax registration authority due to the change of domicile or business premises, he should report the cancellation of tax registration to the original tax registration authority with relevant documents and materials before applying to the administrative department for industry and commerce or other organs, and report to the tax authority where he moves in within 30 days from the date of cancellation of tax registration. Taxpayers who temporarily engage in production and business activities across provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) will no longer issue tax management certificates for overseas business activities, but instead fill in cross-regional tax-related statements to the local tax authorities.

Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and business operations established by enterprises in other places and places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.