According to the provisions of the Tax Administration Law, if a taxpayer changes the competent tax registration authority due to the change of his domicile or place of production and business operation, he shall apply to the administrative department for industry and commerce for the change or cancellation of his business license or the change of his domicile or place of production and business operation, apply to the original tax registration authority for cancellation of tax registration, and apply to the local tax authority for new tax registration.

Taxpayers should pay taxes and write off unused blank invoices when canceling tax registration. The competent tax authorities may conduct tax inspection on taxpayers.