Legal analysis: According to the provisions of the measures for the administration of tax registration, if a taxpayer has gone through the change registration in the administrative department for industry and commerce, he shall truthfully report to the original tax registration authority for the change registration within 30 days from the date of the change registration in the administrative department for industry and commerce. In addition, according to the relevant provisions of the Tax Collection and Administration Law of the People's Republic of China, 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, and if the circumstances are serious, a fine of more than 2,000 yuan but less than 10,000 yuan. The equity transfer procedures can be changed without industrial and commercial changes, and the registration of equity transfer changes 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 shall submit the qualification certificate of the new shareholders or the identity certificate of natural persons.

Legal basis: "Measures for the Administration of Tax Registration" Article 18 A taxpayer who changes the contents of tax registration 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 of the registration of change in the administrative department for industry and commerce, and apply for the registration of change in tax: (4) Other relevant materials.