For an enterprise, corporate and corporate taxation are very important. The words of an enterprise legal person often represent the enterprise, while the words of enterprise tax are related to the basic responsibility of the enterprise. 1. Is it necessary to change the tax when the enterprise as a legal person changes? When an enterprise as a legal person changes, the tax does not need to be cancelled, but only needs to be changed. The change process is as follows: 1. Bring all materials to the industrial and commercial department under the jurisdiction of the company's registration place to change the license, and receive the license of the new legal representative after 5- 10 working days; 2. Bring all the materials to the Quality Supervision Bureau to change the enterprise organization code certificate, and receive it within 2-3 working days after acceptance; 3. Changing the registration certificate with the tax authorities involves personal income tax on equity transfer. It is necessary to report and pay the individual income tax of the shareholders who have acquired the equity to the local tax authorities, and the new shareholders and legal persons must issue a new capital verification report; 4. Finally, change the company's basic deposit account, and change the seal and company information reserved by the company as a legal person in the bank. Two. What is the specific process of changing the company into a legal person? The process of changing the company as a legal person is as follows: (1) Obtain the Application Form for Company Change Registration (obtained by the Industrial and Commercial Bureau). (2) Industrial and commercial change: go to the industrial and commercial department under the jurisdiction of the company's registration place to change the license, and receive the new legal representative's license within five to ten working days after acceptance. (3) Organization change: Go to the General Administration of Quality Supervision to change the enterprise organization code certificate, and get it within two to three working days after acceptance. (4) Tax change: change the registration certificate in the tax department. This involves the personal income tax of an equity transfer, and it is necessary to declare and pay the personal income tax of the shareholders who have obtained the equity to the local tax department. (5) Change of bank information (handled by basic deposit account bank). (1) Where the risks restricted by the court or personal property is sealed up by the court, the Civil Procedure Law shall apply. If the company fails to fulfill its obligations determined by the civil judgment, especially the wages owed to the workers, the legal representative may bear the risk of being restricted from leaving the country during the execution stage or even the litigation stage; (2) The risk of being restricted as the legal representative of other companies shall not be regarded as the legal representative of an enterprise whose business license has been revoked due to illegal operation, and it shall bear personal responsibility in accordance with the Provisions on the Administration of Registration of Legal Representatives of Enterprises; (3) the risk of being sentenced by the court; (4) In administrative regulations such as risk taxation and fire control, the legal representative is also listed as the first responsible person; (5) There is a danger of being investigated for criminal responsibility.