Legal basis: Punishment stipulated in Article 10 of the Regulations on Individual Industrial and Commercial Households: If the registered items of individual industrial and commercial households change, they shall apply to the registration authority for change of registration.
If an individual industrial and commercial household changes its operator, it shall re-apply for registration by the new operator after the cancellation of registration. Individual industrial and commercial households that implement family business shall go through the formalities of change in accordance with the provisions of the preceding paragraph if they change their operators among family members.
Article 12 of the Regulations on Individual Industrial and Commercial Households stipulates that individual industrial and commercial households shall cancel their registration with the registration authority if they no longer engage in business activities.
Article 17 of the Regulations on Individual Industrial and Commercial Households stipulates that after obtaining a business license, individual industrial and commercial households shall go through tax registration according to law.
Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.