According to the regulations, tax registration certificates are exchanged for two times every 3 years, and 1 times a year.

At the time of replacement, the taxpayer should hold the original tax registration certificate and the tax registration registration form and the tax registration form which are re applied for tax registration, and fill in the tax registration window to complete the formalities.

If it is verified, the taxpayer should bring the tax registration certificate and the copy of the tax registration certificate and the tax registration form to the tax registration window. After verification, the staff should attach a verification mark to the taxpayer's tax registration certificate and add the certificate of inspection.