1. The Examination and Approval of Credit for Corporate Income Taxes for Foreign-Invested Enterprises Purchasing China-Made Equipments

Required documents:

1) Application forms for certificate of credit for corporate income taxes for foreign-invested enterprises purchasing China-made equipments (original copy);

2) Applications of credit for corporate income taxes for purchasing China-made equipments (including reasons, business scope, operational state and purposes) (original copy);

3) Approval documents for the establishment of enterprises;

4) Certificates of approval and business licenses;

5) Feasibility reports or relevant documents about confirmable encouraged-projects;

6) Lists of purchased China-made equipments (including equipment names, quantity, unit price, total price, suppliers and purchasing date);

7) Reports on the verification of capital

8) For enterprises accord with “ permitted projects with all products directly exported” of the eighteenth item of Encouragement Category, they should submit related audit reports issued by CPA firms;

9) Other documents required by examining and approving organs.

2. Downloading of Documents and Time for Examination and Approval

Downloading of forms: Application Form for Certificate of Credit for Corporate Income Taxes for Foreign-Invested Enterprises Purchasing China-Made Equipments

Time for examination and approval: 10 working days

3. The Basis of Examination and Approval

Curricular on Relevant Issues of Credit for Corporate Income Taxes for Foreign-Invested Enterprises and Foreign Enterprises Purchasing China-Made Equipments