《税收征管法》第十六条规定:“从事生产、经营的纳税人,税务登记证内容发生变化的,自工商行政管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销登记之前,持有关证件向税务机关申报办理变更或者注销税务登记。”根据这一规定,纳税人发生解散、破产、撤 Article 16 of the Law of Tax Collection and Administration stipulates: “Where taxpayers engaged in production or business operations change their contents of tax registration certificates, they shall, within thirty days from the date on which the industrial and commercial administrative authorities handle the registration of alteration or apply to the administrative department for industry and commerce Before applying for cancellation of registration, they hold the relevant documents and declare them to the tax authorities for change or cancellation of tax registration. ”According to this regulation, taxpayers are dissolved, bankrupted, withdrawn