legal analysis: there are risks. The taxpayer is the identity certificate when going to the tax bureau to get the number. There is no other influence. If you leave, you can ask the successor to change it. However, if the unit is a untrustworthy enterprise, the tax collectors will also be blacklisted, and they can't be tax collectors in the future, nor can they take high-speed trains and the like.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 39 The income tax that should be withheld according to the provisions of Article 37 and Article 38 of this Law, if the withholding agent fails to withhold or fails to perform the withholding obligation according to law, shall be paid by the taxpayer at the place where the income occurs. If the taxpayer fails to pay in accordance with the law, the tax authorities may recover the tax payable of the taxpayer from the amount payable by the payer of other income items in China.

article 38 the tax authorities may designate the payer of the project price or labor fee as the withholding agent for the income tax payable by the non-resident enterprise from the project operation and labor service in China.