Because the company changed its name and its shares remained unchanged, people from Fuyong State Taxation Bureau asked us to show the capital verification report when applying for general taxpayers. Do I have to show it? According to your situation, it is generally necessary. Although the tax law does not clearly stipulate, the tax law gives tax officials the right to ask taxpayers to issue relevant certificates and other materials when necessary! As for what is said online, maybe they didn't understand or didn't understand your precise question. It's not aimed at non-ordinary taxpayers, but you applied for ordinary taxpayers and changed the company name. In order to prevent you from evading taxes by changing your name in disguise, it is legitimate for the Inland Revenue Department to ask you to issue a capital verification report! Legally speaking, although the shareholders and shares remain unchanged, before and after the company change, the two companies belong to two legal persons. This is especially difficult for non-professionals to understand! Because the natural person belongs to the same natural person before and after the name change.