Tax-exemption Procedures for Foreign-invested Projects

A. Basis: Shujianyi Document No. (1992) 1099 and Shushui Document No. (1997) 1062

B. Registration application
In application for tax-exemption registration, foreign-funded enterprises (Sino-foreign equity joint ventures, Sino-foreign contractual joint ventures, and wholly foreign-funded enterprises) should provide to customs the following documents:
1. Business license (duplicate)
2. Permit (duplicate)
3. Enterprise contract (Exemption is allowed for wholly foreign-funded enterprises.)
4. Articles of enterprise, and its official approval (duplicate)
5. The Approval Letter (original) should be submitted, if the enterprise was set up after January 1st 1998.
6. The completed Application for Registration of Tax-Collection and Tax-Exemption Project, that is standard and effective. (Stamped by the enterprise)
7. A financial status report (original and duplicate; Customs checks the original, and reserves the duplicate.)
8. Other documents demanded by Customs

C. Tax-exemption application
In application for tax exemption, an enterprise which has been approved for registry by Customs should provide Customs the following documents:
1. Examination and approval forms for imported materials;
2. The completed Application for Tax-Collection and Tax-Exemption for Imported Goods that is standard and effective. (Stamped by the enterprise)
3. Three goods-ordering contracts or invoices (duplicate)
4. Other documents demanded by the customs

Chinese source: hunan.gov.cn