1. The same legal representative has different company names: a legal representative has several companies with different names, and there is no need to change the tax return information. The main concern of the tax authorities is that the tax payment obligation and declaration responsibility are related to specific enterprises, not the enterprise name itself.
2. Different legal representatives of the same company name: if the legal representative of the company changes and the registered name (corresponding company name) remains unchanged, it is not necessary to modify the tax return information. Just go through the relevant procedures to update the new person as a legal authorization to sign the tax return documents and other matters.
3. The same legal representative, different company names and different legal representatives: when the above two conditions are met, the corresponding rules also apply. Even if there are changes involving two aspects (name and registered enterprise name), in most cases, it is still possible to avoid resubmitting or adjusting the original registration documents.