The export enterprise changes its name, legal representative, business place, import and export business scope, business mode, bank and account number, etc. , it shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration or the relevant approval announcement, go to the tax refund authority to handle the tax refund change registration with the relevant supporting documents of the change registration and the original tax refund registration certificate.

According to the application of export enterprises, the tax refund organ shall, after investigation and verification, sign an opinion on the original tax refund registration certificate of export enterprises, affix the seal of "change" and verify the new tax refund registration certificate of export enterprises.