Article 38 of the Company Law stipulates that "all shareholders shall sign and seal the decision documents when exercising their functions and powers". If the shareholders of the company change and the registered capital changes, the tax registration of the change shall be handled and signed by the new legal person, but it must be decided by the shareholders' meeting appointed by the new legal person.

According to Chapter III of the Company Law of People's Republic of China (PRC) and Article 35 of the Regulations of the People's Republic of China on the Administration of Company Registration, a limited company needs to submit the following materials when handling the change of equity: (1) Application for Company Change Registration signed by the legal representative (with the official seal of the company); (2) Statement of shareholders of the company (affixed with the official seal of the company); (3) Certificate of the designated representative or authorized agent signed by the company (stamped with the official seal of the company) and a copy of the ID card of the designated representative or authorized agent (himself) (4) The limited liability company submits a resolution to the shareholders' meeting (signed by all shareholders, signed by himself if the shareholder is a natural person, and sealed by shareholders other than a natural person). Where a limited liability company fails to convene a shareholders' meeting on the transfer of shares by shareholders or the resolution of the shareholders' meeting fails to be signed by all shareholders, it shall submit the written notice issued by the shareholder who transferred shares to other shareholders on the transfer of shares and the reply opinions of other shareholders. If other shareholders fail to reply, they shall submit the statement of the shareholders who intend to transfer shares. (5) Equity transfer agreement or equity delivery certificate (signed by both parties to the transfer, signed by myself if the shareholder or promoter is a natural person, and sealed by the shareholder or promoter other than a natural person) (6) Qualification certificate of the new shareholder or identity certificate of the natural person; The original and photocopy of the business license submitted by the enterprise as a legal person; An enterprise as a legal person shall submit a copy of its registration certificate, an enterprise as a legal person shall submit a copy of its registration certificate, a private non-enterprise unit shall submit a copy of its certificate, and a natural person shall submit a copy of its identity card. (7) Amendment to the Articles of Association (signed by the legal representative of the company). (8) Where laws, administrative regulations and the State Council decisions require approval for the change of shareholders, relevant approval documents or copies of license certificates shall be submitted; (9) The original and duplicate of the company's business license. If the people's court decides to transfer the equity according to law, it shall submit the ruling of the people's court, and it is not necessary to submit the fourth and fifth materials. If the company changes its shareholders and involves other registered matters, it shall apply for registration of change at the same time and submit the corresponding materials in accordance with the corresponding submission specifications.