Legal analysis: Whether it is necessary to change the tax registration after the shareholder changes depends on the specific circumstances: if the shareholder changes, the registered capital, legal representative, registered address and other boundaries do not need to change the tax registration; If the contents related to tax registration change significantly due to the change of shareholders, it needs to be changed.

legal basis: article 16 of the law of the people's Republic of China on the administration of tax collection, if the contents of tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the change or cancellation of tax registration with relevant certificates within 3 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation registration.