If the new legal person does not make tax changes, the shareholders and directors of the company can urge it to handle them in time; If the legal representative refuses to change, the legal representative may be changed. If the tax payment is not changed, the tax authorities may order it to make corrections and impose a fine.

legal ground

"People's Republic of China (PRC) tax collection and management law" detailed rules for the implementation of the ninetieth.

Taxpayers who fail to go through the formalities of verification or replacement of tax registration certificates in accordance with the provisions shall be ordered by the tax authorities to make corrections within a time limit and may be fined up to 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 1000 yuan shall be imposed.

Article 91

Illegally printing, lending, reselling, altering or forging tax payment vouchers, the tax authorities shall order it to make corrections and impose a fine of more than 2,000 yuan/kloc-0,000 yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 50,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.