1. If changing the business address does not involve changing the competent tax authorities, it is enough to change the tax registration certificate. In this case, it is not necessary to re-approve the general taxpayer.

2. If the change of business address changes the competent tax authorities, according to Article 29 of the Measures for the Administration of Tax Registration, a taxpayer who changes the tax registration authority due to the change of his domicile or business place shall, before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and move to the local tax authority within 30 days from the date of cancellation of tax registration.

In this case, whether to re-approve the general taxpayer, it is best to consult the local tax authorities.