Legal analysis
According to the relevant laws and regulations, taxpayers engaged in production and operation shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities. Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate. When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance. Taxpayers use tax registration certificates in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged. Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep books and accounts according to legal and valid vouchers. According to the needs of tax collection and management, the state actively promotes the use of tax control devices. Taxpayers shall install and use tax control devices in accordance with the provisions, and shall not damage or change the tax control devices without authorization. The financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be submitted to the tax authorities for the record. Taxpayers and withholding agents whose financial and accounting systems or financial and accounting treatment methods are in conflict with the relevant tax regulations of the financial and tax authorities in the State Council shall calculate the tax payable and withhold and pay taxes in accordance with the relevant tax regulations of the financial and tax authorities in the State Council.
legal ground
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 report to the tax authorities for the change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration with the administrative department for industry and commerce.