Since the change of equity does not belong to the face-to-face information of the business license, even the enterprise after the "three certificates in one" should go to the IRS within 30 days after the industrial and commercial change.

Need to bring: ① change of tax registration form, ② relevant certification documents of taxpayer's change of registration content, ③ business license (or tax registration certificate).

Theoretically, after the equity transfer agreement is signed, before the industrial and commercial change registration, the transferor or transferee who has the obligation to pay taxes or withhold and remit shall make a withholding declaration to the competent tax authorities.