One, change registration
Since the administrative authority for Industry and commerce registration or relevant approval announced within 30 days of date of export enterprises to change the potential of the name, legal representative, business location, import and export business scope, mode of operation, the opening bank and account of such matters as the related documents for registration of alteration of the original tax registration certificates and materials to the tax rebate authorities for tax registration.
Tax authorities according to the export enterprise application, after investigation and verification, signed opinions in the original "export tax registration certificate", stamped with "change" the words of the seal, and the nuclear new "export enterprise tax registration certificate".
Two, the cancellation of registration
The export enterprise bankruptcy, dissolution, revocation and other tax items shall be terminated, must be approved in merger within 30 days from the date of the administrative department for Industry and Commerce for the cancellation of registration, cancellation of registration, apply for export tax rebates. Tax authorities in accordance with the provisions of the tax rebates, log out and back far issued "export enterprise tax registration certificate".
Three, validation and replacement
Tax authorities regularly organize the export enterprise tax registration of the inspection work, relevant documents for registration on the content and export enterprise's original examination and confirmation. According to the unified deployment of the State Administration of Taxation, the export enterprises in the processing of the tax registration certificate at the same time, the export tax refund registration license renewal procedures.
Four, other
(1) the "export tax registration certificate" shall not be lent, altered, damaged, sold or forged;
(2) the taxpayer lost export tax registration certificate, shall submit a written report to the export tax refund authorities and publish in the newspaper declared void, at the same time, to apply for a replacement.