If an individual changes his name, the tax system can bring a new ID card or relevant certificates to the tax department to change the contents of the corresponding tax system.
The tax system is an organic whole composed of tax institutions with the same tax objectives and mutual relations. From the perspective of organizational structure, a tax authority can be regarded as a tax system. It belongs to various functional departments, such as grass-roots tax collection agencies, as well as personnel, tickets, accounting, statistics, planning, etc. It is a part of the tax authorities system, and their common goal is to complete tax tasks.
Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.
legal ground
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15).
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.