The issuance process of urban investment bonds should be approved and filed by relevant departments. The issuer shall formulate a distribution plan and submit it to the government for approval. It will also be submitted to the China Securities Regulatory Commission for review. In the process of examination and approval, the issuer shall prepare relevant materials, including application documents, legal opinions and financial statements. After being approved by the government and audited by the CSRC, the issuer will also submit the issuance plan to China Securities Depository and Clearing Corporation for the record. This step is to ensure the compliance and transparency of the bond issuance process and protect the rights and interests of investors. China Securities Depository and Clearing Corporation will review and record the issuance plan to ensure the legality and standardization of the issuance procedures.