Legal analysis: 1. To apply for change of tax registration, if a taxpayer has gone through the change registration in the administrative department for industry and commerce, he shall truthfully provide the following documents and materials to the original tax registration authority within 30 days from the date of the change registration in the administrative department for industry and commerce, and apply for change of tax registration: (1) Change form of industrial and commercial registration and industrial and commercial business license; (two) the relevant documents of the taxpayer's change of registration content; (three) the original tax registration certificate issued by the tax authorities (original, copy and registration form, etc.); (4) Other relevant information. 2. Fill in the tax registration change form. If the relevant documents and materials submitted by the taxpayer are complete, the tax registration change form shall be truthfully filled in. If it meets the requirements, the tax authorities shall handle it on the day; If it does not meet the requirements, the tax authorities shall notify it to make corrections. 3. When the tax authorities handle the change registration, the tax authorities shall handle the change tax registration on the day of acceptance. If the contents of the taxpayer's tax registration form and tax registration certificate are changed, the tax authorities shall reissue the tax registration certificate according to the changed contents; If the contents of the taxpayer's tax registration form have changed but the contents of the tax registration certificate have not changed, the tax authorities will not reissue the tax registration certificate.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. 　

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.