Legal analysis: If the contents of the taxpayer's tax registration change, it shall apply to the original tax registration authority for tax registration change. Where a taxpayer has gone through the registration of change in the administrative department for industry and commerce, it shall, within 30 days from the date when the administrative department for industry and commerce goes through the registration of change, truthfully provide relevant documents and materials to the original tax registration authority and apply for the registration of tax change.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, which is responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.