Legal analysis: if the enterprise legal person changes, the tax does not need to be cancelled, but only needs to be changed; The change process is as follows: 1. Bring all materials to the industrial and commercial department under the jurisdiction of the company's registration place to change the license, and get the license of the new legal representative after 5- 10 working days. 2. Bring all the materials to the Quality Supervision Bureau to change the enterprise organization code certificate, and receive it within 2-3 working days after acceptance. 3. To change the personal income tax related to the equity transfer in the registration certificate to the tax authorities, it is necessary to declare and pay the personal income tax of the shareholders of the acquired equity to the local tax authorities.

Legal basis: Article 13 of the Company Law of People's Republic of China (PRC), the legal representative of the company shall be the chairman, executive director or manager as stipulated in the articles of association, and shall be registered according to law. Where the legal representative of the company changes, it shall go through the registration of change.