Legal analysis: According to the provisions of the Measures for the Administration of Tax Registration, taxpayers who register for change in the administrative department for industry and commerce shall truthfully report to the original tax registration authority for registration of change within 30 days from the date when the administrative department for industry and commerce registers for change. In addition, according to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, if the tax registration is not changed within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of more than 2,000 yuan 1 10,000 yuan will be imposed. The procedures of equity transfer can be changed without industrial and commercial changes, and the registration of equity transfer change is not an effective requirement of the equity transfer contract, and the failure of the parties to go through the registration procedures does not affect the effectiveness of the equity transfer contract. Where a limited liability company changes its shareholders, it shall apply for registration of change within 30 days from the date of change, and submit the qualification certificate of the new shareholder or the identity certificate of a natural person.

Legal basis: Measures for the Administration of Tax Registration Article 18 Where a taxpayer changes the contents of tax registration, it shall apply to the original tax registration authority for the change of tax registration. Article 19 Where a taxpayer has gone through the registration of change in the administrative department for industry and commerce, it shall truthfully provide the following documents and materials to the original tax registration authority within 30 days from the date when the administrative department for industry and commerce goes through the registration of change, and apply for the registration of tax change: (4) Other relevant materials.