Legal analysis: 1. An enterprise that submits the relevant documents for examination and receives the registration form shall go through the tax refund registration for export enterprises within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce.

2. After receiving the Tax Refund Registration Form for Export Enterprises, the accepting 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, and the tax authorities will accept the registration after examination.

3. Issuing the Registration Certificate of Export Tax Refund The tax authorities shall issue the Registration Certificate of Export Tax Refund to the enterprise after receiving the formal application of the enterprise and examining and approving it according to the prescribed procedures.

4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.