Legal analysis: it depends on the specific circumstances, such as the change of shareholders, the same registered capital, legal representative, registered address, etc. There is no need to change it.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

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.

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 14 Where the contents of a taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration. If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents.