Whether it is necessary to change the tax category after the change of equity is an important issue related to the company's tax registration and the change of equity structure.

First of all, we need to clarify the meaning of equity change. Equity change refers to the equity transfer between shareholders or between shareholders and a third party, including equity transfer, capital increase and share expansion. This change is directly related to the company's ownership structure, shareholders' rights and interests and corporate governance.

After the equity change, tax treatment is essential. Because the tax registration information is closely related to the company's shareholding structure and shareholder status. The tax department needs to know the actual equity of the company in order to carry out tax collection and management accurately.

Specifically, after the equity change, the company needs to submit the relevant application for change registration to the tax authorities, including the equity transfer agreement, resolutions of the shareholders' meeting, amendments to the company's articles of association and other documents. According to these documents, the tax authorities will verify the change of the company's equity and update the company's tax registration information.

In addition, the equity change may also involve tax planning and tax risks. For example, equity transfer may generate stamp duty, personal income tax and other taxes; Capital increase and share expansion may involve the adjustment of enterprise income tax. Therefore, in the process of equity change, the company needs to fully understand the relevant tax policies and regulations, make reasonable tax planning, and avoid unnecessary tax risks.

To sum up: after the equity change, the tax needs to be changed accordingly. Companies need to submit relevant applications for change registration to the tax authorities, fully understand relevant tax policies and regulations, and conduct reasonable tax planning and risk management.

Legal basis:

Company Law of the People's Republic of China

Article 32 provides that:

A limited liability company shall keep a register of shareholders, which shall record the following items:

(1) the name and domicile of the shareholders;

(2) Capital contribution of shareholders.

(3) The serial number of the capital contribution certificate.

Shareholders recorded in the register of shareholders may exercise their rights according to the register of shareholders.

The company shall register the names of shareholders with the company registration authority; Where the registered items are changed, the registration of change shall be handled. Without registration or change of registration, it may not confront a third party.

People's Republic of China (PRC) tax collection management law

Article 16 stipulates:

Taxpayers engaged in production and business operations shall, if the contents of tax registration change, report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration to the administrative department for industry and commerce.