(1) Change the name and legal representative of the taxpayer;

(two) change of domicile and business premises (excluding the change of the competent tax authorities);

(3) Changing the economic nature or enterprise type;

(four) change the business scope and mode of operation;

(5) change the property right relationship;

(6) Change of registered capital, etc.

Tax registration, also known as tax registration, refers to a legal system in which tax authorities register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law.

Tax registration, also known as tax registration, is the primary link and basic work for tax authorities to implement tax management for taxpayers, the basis and evidence for the establishment of legal relationship between taxpayers and taxpayers, and the obligation that taxpayers must fulfill according to law.

Tax registration refers to a basic system in which tax authorities register and manage taxpayers' production and business activities in accordance with the provisions of the tax law.

Its significance lies in: it is beneficial for tax authorities to understand the basic situation of taxpayers, master tax sources, strengthen tax collection and management, prevent tax loss, establish normal working relations between tax authorities and taxpayers, strengthen the publicity of tax policies and regulations, and enhance tax awareness.

There are three types of tax registration: establishment of tax registration, change of tax registration and cancellation of tax registration.