Need. Taxpayer identification number is an important symbol for tax authorities to manage and calculate taxpayers. If the taxpayer's name is changed but the taxpayer's identification number is not changed, the tax authorities will not be able to correctly identify and count the taxpayer's relevant information, which will bring unnecessary troubles and risks to the taxpayer's tax declaration. Therefore, if the taxpayer's name changes, it is suggested to apply to the tax authorities for changing the taxpayer identification number in time.