Legal analysis: Cancel the original account opening bank and change the account opening bank.

Legal basis: "Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China" Article 17 Taxpayers engaged in production and business shall start from the date of opening a basic deposit account or other deposit account Within 15 days, all account numbers must be reported to the competent tax authorities in writing; if any changes occur, a written report must be made to the competent tax authorities within 15 days from the date of change.