纳税人因住所、经营地点变动而涉及改变税务登记机关的,应当在向工商行政管理机关申请办理住所、经营地点变更登记前,向原税务登记机关申报办理注销税务登记,并向新主管税务机关申请办理税务登记。在同原税务机关征纳关系的清结过程 Taxpayers who change tax registration offices due to changes in their domicile or place of business shall apply to the administrative department for industry and commerce for handling their domicile and prior to registration of the change of business location, report the cancellation of tax registration to the original tax registration authority, and apply to the new competent tax authority Tax registration. In the same with the original tax authorities to settle the relationship between the clearing process