Yes.

According to Item (1) of Article 9 in the Circular of the Ministry of Finance and the State Taxation Administration on Policies Regarding Value-Added Tax and Consumption Tax for the Export of Goods and Labor Services (Caishui [2012] No. 39), export enterprises or other entities eligible for VAT refund (exemption) or exemption, and consumption tax refund (exemption) or exemption as specified in this circular, must file records with the tax authorities.

Additionally, Article 3 of the Announcement of the State Taxation Administration on Issues Related to the Cancellation of Certain Tax Administrative Approval Requirements (State Taxation Administration Announcement No. 56 of 2015) states that after the cancellation of procedures such as “registration for export refund (exemption)”, “modification of registration for export refund (exemption)”, and “cancellation of registration for export refund (exemption)”, export enterprises or other entities must submit relevant documents to the competent tax authorities for record filing when making their first application for export refund (exemption).

The announcement clarifies that for canceled administrative approval items—such as “registration for export refund (exemption)” and “registration for tax refund on the purchase of domestic equipment by R&D institutions”—the tax authorities will no longer require approval for export refund (exemption) qualifications but will instead implement record-filing management.

Source: State Taxation Administration
https://www.chinatax.gov.cn/chinatax/c102449/cjwtjd.html