Legal basis: Article 6 of the Company Law of People's Republic of China (PRC) shall apply to the company registration authority for registration of establishment. Those that meet the conditions for establishment as stipulated in this Law shall be registered as limited liability companies or joint stock limited companies respectively by the company registration authority; Those who do not meet the conditions for establishment as stipulated in this Law shall not be registered as a limited liability company or a joint stock limited company. Where laws and administrative regulations stipulate that the establishment of a company must be approved, the approval procedures shall be handled according to law before the company is registered. The public may apply to the company registration authority to inquire about the registered items of the company, and the company registration authority shall provide inquiry services.
Article 16 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the contents of the tax registration of taxpayers engaged in production and business operations change, they shall, within 30 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 of registration, report to the tax authorities for the change or cancellation of tax registration with relevant documents.
Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration Article 14 Taxpayers who change their tax registration contents shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration.