After receiving the "Registration Form for Tax Refund of Export Enterprises", the export tax refund enterprise shall fill in the form according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After the tax authorities have verified it, they will accept the registration.

Legal basis: Provisional Regulations on Value-added Tax of the People's Republic of China Article 1 Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.