Through the online tax system, independently fill in cross-regional tax returns. Taxpayers who do not have the conditions for online tax payment should fill in the Cross-regional Tax-related Matters Declaration Form to the competent tax authorities (tax service hall), and show a copy of the business license loaded with the unified social credit code, or show a copy of the tax registration certificate or a copy stamped with the taxpayer's official seal. Taxpayers who have implemented real-name tax payment only need to fill in the Cross-regional Tax Matters Report Form.

The full name of Foreign Trade License is the tax management certificate for going out for business activities, which means that taxpayers who are temporarily engaged in production and business activities in other counties (cities) should apply to the competent tax authorities for tax management certificates for going out for business activities with the tax registration certificate before going out for production and business operations.