shares can be transferred if the inspection bureau has not closed the case. If an enterprise can change its shareholders during the period of inspection, it can generally register the change of shareholders. Tax inspection is carried out by tax authorities, and corporate or other changes of enterprises are managed by the Industrial and Commercial Bureau and can be changed. If there is a tax problem, remedy it in time, not evade it. Because even if the original legal person is changed, it is necessary to take responsibility for the illegal acts during his tenure.