1 Law on the examination and approval of taxpayers' deferred payment of taxes. Article 3 1 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection (adopted at the 27th meeting of the 7th the NPC Standing Committee on September 4, 2006 and revised at the 265438th meeting of the 9th the NPC Standing Committee on April 28, 2006) stipulates that the time limit set by taxpayers and withholding agents in accordance with laws and administrative regulations is: if taxpayers fail to pay taxes on time due to special difficulties, they shall go through the state taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government.

2 for tax registration (opening, change, cancellation, verification, replacement, closure, resumption of business, out of business inspection) of the examination and approval laws. Article 15 of the Law of People's Republic of China (PRC) on Tax Collection and Management (1adopted at the 27th meeting of the 7th the NPC Standing Committee on September 4, 1992 and revised at the 265438th meeting of the 9th the NPC Standing Committee on April 28, 2006): Enterprises, branches established by enterprises in other places and institutions engaged in production and operation shall, within 30 days from the date of publication, examine and issue tax registration within 30 days from the date of receipt of the declaration. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council. Article 16 Where a taxpayer engaged in production or business operations changes the contents of tax registration, it shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities with relevant documents for handling the change or cancellation of tax registration.

Administrative regulations. Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection (promulgated by Order No.362 of the State Council on September 7, 2002) Article 12 Taxpayers engaged in production and operation. Taxpayers other than those specified in the preceding paragraph, except state organs and individuals, shall, within 30 days from the date of tax payment obligation, report to the local competent tax authorities for tax registration with relevant certificates. Measures for individual income tax payers to handle tax registration shall be formulated separately by the State Council.

Article 18 When a taxpayer handles the following matters, except that it is not required to issue a tax registration certificate according to regulations? Must have a tax registration certificate: (1) Open a bank account; (2) Applying for tax reduction, exemption and refund; (three) to apply for extension of declaration and extension of tax payment; (4) Receiving and purchasing invoices; (five) to apply for the issuance of tax management certificates for business activities abroad; (6) Handling business suspension or closure; (7) Other relevant tax matters.

Article 19 The tax authorities shall implement a system of periodic verification and replacement of tax registration certificates. Taxpayers shall, within the prescribed time limit, go through the verification or replacement procedures with the relevant certificates to the competent tax authorities.

Article 21 Where a taxpayer engaged in production or business operations temporarily engages in production or business operations in another county (city), it shall submit a copy of the tax registration certificate and the Tax Administration Certificate for Overseas Business issued by the local tax authorities for inspection and registration, and accept tax administration.

3. Law on approving taxpayers' extension of declaration. Article 27 of the Law of People's Republic of China (PRC) on Tax Collection and Administration (1adopted at the 27th meeting of the 7th the NPC Standing Committee on September 4, 1992, and revised at the 265438th meeting of the 9th the NPC Standing Committee on April 28, 2006) stipulates that taxpayers and withholding agents shall be punished if they fail to file tax returns on time or submit tax withholding and collection reports.

4. Law on the Examination and Approval of Tax Refund for Reinvestment of Foreign Investors. Article 10 of the Income Tax Law of People's Republic of China (PRC) on Foreign-invested Enterprises and Foreign Enterprises (adopted at the fourth session of the Seventh National People's Congress on April 9 and promulgated by Decree No.45 of the President of the People's Republic of China on the same day) stipulates that investors will directly reinvest the after-tax profits obtained from foreign-invested enterprises in China in their own enterprises or set up new enterprises.

5. Examination and approval law on extending the period of income tax relief for foreign-invested enterprises in agriculture, forestry, animal husbandry and economically underdeveloped areas. Article 8 of the Income Tax Law of People's Republic of China (PRC) on Enterprises with Foreign Investment and Foreign Enterprises (adopted at the Fourth Session of the Seventh National People's Congress on April 9, and promulgated by Decree No.45 of the President of the People's Republic of China on the same day) stipulates that foreign-invested enterprises engaged in agriculture, forestry, animal husbandry and located in economically underdeveloped areas enjoy regular tax reduction or exemption.

6. Laws that are difficult to examine and approve the reduction of agricultural tax: Article 20 of the Regulations of People's Republic of China (PRC) on Agricultural Tax (adopted at the 96th meeting of the National People's Congress Standing Committee (NPCSC) on June 3, 1958) stipulates that families of revolutionary martyrs, disabled revolutionary servicemen in rural areas and other taxpayers who have difficulty paying taxes due to lack of labor or other reasons may be reduced or exempted with the approval of the county, autonomous county or municipal people's committee.

7 enterprise value-added tax summary payment approval management regulations. Article 22 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (1993 12 the State Council OrderNo. 13) stipulates that if the head office and branches are not in the same county (city), the head office needs to collect and remit the tax, and it needs to be approved by the tax authorities authorized by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

8. Regulations on the Administration of Tax Withholding Registration and Approval. Article 13 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration (promulgated by Order No.362 of the State Council on September 7, 2002): "The withholding agent shall, within 30 days from the date of the withholding obligation? Apply to the local competent tax authorities for tax withholding registration? Obtain the registration certificate of withholding income tax; The tax authorities have handled the tax registration for the withholding agent? You can only register withholding tax on the tax registration certificate. No longer issue a tax withholding registration certificate. "

9. Administrative regulations on the examination and approval of tax declaration methods. Article 30 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) (promulgated by Order No.362 of the State Council on September 7, 2002) stipulates that the tax authorities shall establish and improve the system of taxpayers' self-declaration and payment of taxes. With the approval of the tax authorities, taxpayers and withholding agents may declare and pay taxes by mail, data messages, etc., and may also submit tax withholding and collecting reports. "

10 taxpayer changes tax quota approval management regulations. Paragraph 3 of Article 47 of the Detailed Rules for the Implementation of the Tax Administration Law (promulgated by Order No.362 of the State Council on September 7, 2002) stipulates: "If a taxpayer disagrees with the tax payable approved by the tax authorities in accordance with the method specified in this article, it shall provide relevant evidence and adjust the tax payable after confirmation by the tax authorities."

1 1 Provisions on the examination and approval of tax reduction and exemption for taxpayers who have suffered heavy losses due to accidents or natural disasters. Paragraph 2 of Article 7 of the Provisional Regulations on Resource Taxes in People's Republic of China (PRC) (the State Council OrderNo. 1993,1February 25, 39) stipulates that if taxpayers suffer heavy losses due to accidents or natural disasters in the process of mining or producing taxable products, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall decide to reduce or exempt taxes at their discretion.

12 the State Council's document on the examination and approval of tax reduction and exemption for taxpayers who have difficulties in paying vehicle and vessel use tax. Article 4 of the Provisional Regulations of the People's Republic of China on Vehicle and Vessel Use Tax (Guo Fa [1986] No.90) stipulates that if taxpayers have real difficulties in paying taxes, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may determine to reduce or exempt vehicle and vessel use tax on a regular basis.

13 the State Council's document on the examination and approval of tax reduction and exemption for taxpayers with real difficulties in paying property tax. Article 6 of the Provisional Regulations on Property Tax in People's Republic of China (PRC) (Guo Fa [1986] No.90) stipulates that if taxpayers have real difficulties in paying taxes, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may decide to reduce or exempt the property tax on a regular basis.

14 administrative provisions on examination and approval of income tax deduction and exemption for royalties of foreign-invested enterprises. Article 19 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises in People's Republic of China (PRC) (199 1 issued by the State Council Decree No.85 on June 30) stipulates that the royalties obtained by foreign enterprises in the fields of scientific research, energy development, transportation development, etc., with advanced technology and favorable conditions, shall be reported to the State Council.

15 administrative regulations on examination and approval of enterprise income tax reduction rate for specific projects of foreign-invested enterprises. Paragraph 2 of Article 73 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises in People's Republic of China (PRC) (199 1 issued by Order No.85 of the State Council on June 30) stipulates that foreign-invested enterprises with a foreign investment of US$ 30 million or "two-intensive enterprises" established within the specified area shall be subject to a reduction of income tax of 65,438+upon application and approval by the General Administration.

16 administrative regulations on examination and approval of tax year change by foreign enterprises. Article 8 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises in People's Republic of China (PRC) (the State Council Order No.85 issued on June 30 199 1) stipulates that if foreign enterprises have difficulty in calculating taxable income according to the tax year stipulated by China, they can apply and report to the local tax authorities for approval. The tax year of enterprises is 12 months.

17 administrative provisions on examination and approval of consolidated enterprise income tax declaration by foreign enterprises. Article 90 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises in People's Republic of China (PRC) (199 1 issued by Order No.85 of the State Council on June 30) stipulates that foreign enterprises that have established more than two institutions and places in China may, upon application, file consolidated enterprise income tax returns. Among them, those in the same province and city shall be approved by the tax authorities of the provinces and cities, and those across provinces and cities shall be approved by the General Administration.

18 administrative regulations on examination and approval of shortening the depreciation period of fixed assets for foreign-invested enterprises. Article 40 of the Detailed Rules for the Implementation of the Income Tax Law of People's Republic of China (PRC) for Enterprises with Foreign Investment and Foreign Enterprises (199 1, promulgated by the State Council Decree No.85 on June 30) stipulates that if the depreciation period of fixed assets of enterprises needs to be shortened, it must be reported to the State Administration for approval.

19 administrative provisions on the examination and approval of periodic tax reduction and exemption for foreign-invested enterprises. Article 74 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises in People's Republic of China (PRC) (199 1 promulgated by the State Council Order No.85 on June 30, 2008): Foreign-invested enterprises that can enjoy the treatment of exemption or reduction of enterprise income tax as stipulated in Article 8, paragraph 1, of the tax law shall report their industries, main product names and determined operating period to the local tax authorities for review; Without examination and approval, enterprise income tax shall not be reduced or exempted.

Article 75 The provisions promulgated by the State Council before the implementation of this Law mentioned in the second paragraph of Article 8 of the Tax Law refer to the following provisions on exemption or reduction of enterprise income tax promulgated or approved by the State Council:

(1) A Chinese-foreign equity joint venture engaged in the construction of ports and docks, with an operating period of more than 15 years, shall be exempted from enterprise income tax from the first year to the fifth year upon the application of the enterprise and the approval of the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government where it is located, and the enterprise income tax shall be reduced by half from the sixth year to the tenth year.

(2) Enterprises with foreign investment engaged in infrastructure projects such as airports, ports, docks, railways, highways, power stations, coal mines and water conservancy. Foreign-invested enterprises established in Hainan Special Economic Zone and engaged in agricultural development and management 15 years or more shall be exempted from enterprise income tax in the first year to the fifth year after the application of the enterprise and approved by the tax authorities of Hainan Province, and the enterprise income tax shall be halved in the sixth year to the tenth year.

(3) Foreign-invested enterprises established in Pudong New Area of Shanghai to engage in energy and transportation construction projects such as airports, ports, railways, highways and power stations. If the operating period exceeds 15 years, the enterprise income tax will be exempted from the first year to the fifth year upon the application of the enterprise and approved by the Shanghai tax authorities, and the enterprise income tax will be halved from the sixth year to the tenth year.

(4) A foreign-invested enterprise established in a special economic zone and engaged in the service industry, with foreign capital exceeding US$ 5 million and operating for more than 10 years, shall be exempted from enterprise income tax in the first year upon application by the enterprise and approved by the tax authorities of the special economic zone, and shall be subject to enterprise income tax reduction by half in the second and third years.

(5) Financial institutions such as foreign-funded banks and Sino-foreign joint venture banks established in special economic zones and other areas approved by the State Council, where the capital invested by foreign investors or the working capital allocated by the head office exceeds US$ 10 million and the operating period is more than 10 years, shall be exempted from enterprise income tax in the first year upon the application of the enterprise and approved by the local tax authorities, and the enterprise income tax shall be halved in the second and third years.

(6) A Chinese-foreign equity joint venture established in the National High-tech Industrial Development Zone designated by the State Council and recognized as a high-tech enterprise with an operating period of more than 10 shall be exempted from enterprise income tax in the first and second years upon the application of the enterprise and the approval of the local tax authorities. Foreign-invested enterprises located in special economic zones and economic and technological development zones shall be implemented in accordance with the preferential tax provisions of special economic zones and economic and technological development zones. Foreign-invested enterprises located in Beijing New Technology Industry Development Experimental Zone shall be implemented in accordance with the preferential tax provisions of Beijing New Technology Industry Development Experimental Zone.

(7) After the expiration of the period of exemption or reduction of enterprise income tax in accordance with the provisions of the tax law, if the output value of export products of foreign-invested export enterprises reached more than 70% of the output value of enterprise products in that year, enterprise income tax may be levied at a reduced rate of 50% in accordance with the provisions of the tax law. However, special economic zones, economic and technological development zones and other export enterprises that have paid enterprise income tax at the rate of 15% will still be subject to enterprise income tax at the rate of 10% if they meet the above conditions.

(8) An advanced technology enterprise established by foreign investment, which is still an advanced technology enterprise after the expiration of the period of exemption or reduction of enterprise income tax according to the provisions of the tax law, may be extended for three years, and the enterprise income tax shall be levied at half the tax rate stipulated in the tax law.

(9) Provisions on exemption or reduction of enterprise income tax in other provisions promulgated or approved by the State Council.

When an enterprise with foreign investment applies for exemption or reduction of enterprise income tax in accordance with the provisions of Items (6), (7) and (8) of the preceding paragraph, it shall submit the relevant certification documents issued by the examination and confirmation department, which shall be examined and approved by the local tax authorities.

Department documents. Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Implementation of the Income Tax Law for Foreign-invested Enterprises and Foreign Enterprises stipulates that foreign-invested enterprises that need to enjoy regular tax reduction or exemption can enjoy it only after being examined and approved by the prescribed tax authorities.

Provisions on the administration of examination and approval of foreign-invested enterprises engaged in energy and transportation projects to reduce tax rates and pay enterprise income tax. Article 73 of the Detailed Rules for the Implementation of the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises in People's Republic of China (PRC) (promulgated by Order No.85 of the State Council on June 30, 199 1) stipulates that foreign-invested enterprises located in coastal open areas engaged in energy and transportation shall be subject to income tax at a reduced rate of 15% upon application and approval by State Taxation Administration of The People's Republic of China. What is stipulated in the Notice of the State Council on Expanding the Applicable Scope of Tax Preferences for Foreign-invested Enterprises Engaged in Energy and Transportation Infrastructure Projects (Guo Fa [1999]0 13)? Extend the scope of application of this concession to all regions of the country.

2 1 Examination and Approval of Taxpayers' Difficulties in Applying for Reduction or Exemption of Farmland Occupation Tax the State Council Document: The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax (Guo Fa [1987] No.27) stipulates that families of rural revolutionary martyrs, disabled revolutionary soldiers and widowed farmers living in old revolutionary areas, ethnic minority areas and marginal poverty-stricken mountainous areas,

22 the Central Committee of the Communist Party of China on the approval to absorb laid-off workers and meet the prescribed conditions of service-oriented and commercial enterprises and laid-off workers engaged in self-employed tax reduction and exemption documents. Articles 8 and 9 of the Notice of Central the State Council on Further Improving the Re-employment of Laid-off Workers (Zhong Fa [2002] 12) stipulate that service-oriented and commercial enterprises that absorb laid-off workers and meet the prescribed conditions shall be granted tax reduction or exemption upon confirmation by the labor and social security department and examination by the tax authorities; Economic entities that have been transformed from the main to the auxiliary are granted preferential treatment of exemption from enterprise income tax upon confirmation by relevant departments and examination by tax authorities.

Department documents. Article 6 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Labor and Social Security on the Specific Implementation Opinions on Promoting the Re-employment of Laid-off Workers (Guo Shui Fa [2002]160) "Audit procedures for laid-off workers engaged in self-employment: laid-off workers engaged in self-employment may apply to the local competent tax authorities for tax reduction or exemption with the following materials after obtaining the tax registration certificate".

23 rules of the examination and approval department for the qualification determination of general VAT taxpayers. The Measures for the Determination of General VAT Taxpayers (Guo Shui Fa [1994] No.059) stipulates that the determination of general VAT taxpayers and their tax refund on demand must be examined and approved by the tax authorities.

24. Summary of the provisions of the examination and approval department on the payment of consumption tax by enterprises. "Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC)" (No.038th [93] of the Ministry of Finance) Article 25. "If the taxpayer's head office and branches are not in the same county (city), the consumption tax shall be paid at the place where the branch producing taxable consumer goods is located. However, with the approval of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and its tax branches, the consumption tax payable by the taxpayer's branches can also be summarized by the head office and paid to the competent tax authorities where the head office is located. "

The value-added amount of ordinary standard houses sold by the examination and approval department shall not exceed 20%. If the state expropriates real estate or recovers land, the taxpayer sells the real estate by himself due to urban planning, and the land value-added tax shall be exempted. Article 1 1 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC) (Cai Fa Zi [1995] No.6): If the value-added of ordinary standard houses does not exceed 20%, the state will expropriate the real estate or reclaim the land, and taxpayers should apply to the tax authorities where the real estate is located for urban planning, and the land will be exempted after being examined by the tax authorities.

Provisions of the examination and approval department on centralized extraction of enterprise technology development fees. Article 4 of the Administrative Measures for Pre-tax Deduction of Technology Development Expenses of Enterprises in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (Guo Shui Fa [1999] No.49) stipulates that taxpayers shall apply to the local competent tax authorities in time, and after verification by the local competent tax authorities, they shall report to the provincial tax authorities for examination and confirmation. If the group company and its affiliated enterprises are in the same province, the centralized extraction technology development fee shall be examined and approved by the provincial tax authorities where the headquarters is located; Cross-regional, approved by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) or authorized by the provincial tax authorities.

Provisions of the examination and approval department on exemption of income tax from interest earned by foreign enterprises holding corporate bonds in China. Paragraph 4 of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Management Procedures of Income Tax Reduction and Exemption for Foreign Enterprises (Guo Shui Fa [1993] No.050) stipulates that if domestic enterprises in China issue bonds abroad and need to be exempted from bond interest income tax, they should directly report to State Taxation Administration of The People's Republic of China for approval.

Provisions of the examination and approval department on exemption of withholding income tax for foreign loans with preferential interest rates. Paragraph 3 of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Management Procedures for the Reduction or Exemption of Withholding Income Tax for Foreign Enterprises (Guo Shui Fa [1993] No.050) and the Notice of the Ministry of Finance on the Exemption of Income Tax from Loan Interest Provided by China Company to the Other Party for the Purchase of Equipment or Leased Equipment ((84) Caishuizi No.61) stipulate that foreign banks lend to the state at preferential interest rates. While companies, enterprises and institutions in China purchase technology, equipment and commodities, and foreign banks provide seller's credit. We pay the deferred payment interest at a rate not higher than the seller's credit rate in the other country. For China enterprises to purchase equipment or lease equipment by leasing trade, if the loan interest rate is low and the local tax authorities approve the application, our deferred payment interest and the interest included in the leasing fee can be exempted from income tax.

Provisions of the examination and approval department of tax refund registration certificate for export enterprises. The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Ministry of Foreign Trade and Economic Cooperation (Guo Shui Fa [1994] No.031) stipulates that an export enterprise applying for export tax refund shall apply for a tax refund registration certificate with the local tax authorities in charge of tax refund business on the strength of the export operation right and industrial and commercial business license approved by the Ministry of Foreign Trade and Economic Cooperation and its authorized units.

Provisions of the examination and approval department for tax refund and exemption of export goods: Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing State Taxation Administration of The People's Republic of China (Guo Shui Fa [1994] No.031) stipulates that, unless otherwise stipulated, the goods exported by enterprises with the right to export shall be submitted to the tax on the basis of relevant documents after the goods are declared for export and financial sales.

3 1 Documents of the tax-free examination and approval department for the materials purchased by foreign governments and international organizations in China. Article 5 of the Annex of the Notice of the Ministry of Finance, the Ministry of State Taxation Administration of The People's Republic of China and the Ministry of Foreign Trade and Economic Cooperation on the Exemption of Value-added Tax for Materials Purchased by Free Aid Projects of Foreign Governments and International Organizations in China (Caishui [2002] No.2). Article 5: "After receiving the application for duty-free procurement from the buyer and the project unit and the certification materials issued by the Ministry of Foreign Trade and Economic Cooperation, State Taxation Administration of The People's Republic of China shall verify the relevant information of the goods applied for duty-free procurement through the competent tax authorities where the supplier is located. If the certification materials issued by the competent tax authorities are consistent with the relevant contents of the certification materials issued by the Ministry of Foreign Trade and Economic Cooperation, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) will issue documents to the competent tax authorities where the supplier is located, and send a copy to the Ministry of Finance, the Ministry of Foreign Trade and Economic Cooperation and the buyer. "

List of enterprises repaying loans with tax for foreign exchange loan projects and documents of the approval department of quota. Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on continuing to implement the partial tax repayment policy for foreign exchange loan projects before 194 12 3 1 during the Tenth Five-Year Plan period (Caiqi [2002] No.368). "(1) During the Tenth Five-Year Plan period, the tax refund amount of the enterprise where the foreign exchange loan project is located in the current year shall be handled after approval in the next year. ...... (3) The provincial finance department (bureau), the State Taxation Administration of The People's Republic of China and the Commissioner's Office shall, after reviewing the list of enterprises with tax refund policies and tax refund quotas for foreign exchange borrowing projects in their respective jurisdictions in the previous year, jointly submit them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for approval before the end of July of that year.

33 road freight industry self billing taxpayers and self billing taxpayers that department documents. Article 22 of the Trial Measures for the Administration of Business Tax Collection of Freight Transportation, attached to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening the Tax Administration of Freight Transportation (Guo Shui Fa [2003]121No.), stipulates that units and individuals providing freight transportation services shall apply to the competent local tax bureau for identification as self-billing taxpayers and self-billing taxpayers, and conduct annual examination.

Insurance income from refundable life insurance business conducted by an insurance company for more than one year shall be exempted from business tax examination and approval. Department documents. Article 1 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Exemption from Business Tax for Certain Projects ((94) Caishuizi No.002) issued by the Ministry of Finance stipulates: "With the approval of the finance departments (bureaus) and tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, insurance companies in various places can also enjoy the care of exemption from business tax."

35 civil welfare enterprises value-added tax concessions and business tax refund and exemption qualification approval documents. Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Turnover Tax by Private Welfare Enterprises (Guo Shui Fa [1994] 155): 1994 1 The private welfare enterprises established after that can enjoy the tax only after strict examination and approval by the provincial civil affairs and taxation departments. After passing the acceptance by the civil affairs and tax departments, the social welfare enterprise certificate will be issued. Article 2, paragraph 2: ........................................................................................................................................................................

Paragraph 3 of Article 2: Civil welfare enterprises whose employees with "four disabilities" account for more than 35% (including 35%) of the production staff of the enterprise shall be exempted from business tax if their business falls within the scope of business tax "service industry".

36. 120 documents of the examination and approval department for consolidated payment of enterprise income tax by large pilot enterprise groups. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Income Tax Collection of Large Enterprise Groups (Guo Shui Fa [1994] No.027) stipulates that if the core enterprises of enterprise groups (the first batch of 55 pilot enterprise groups) established with the approval of the State Council hold 0/00% assets of compact enterprises, the controlling member enterprises can choose to pay taxes uniformly by the core enterprises and report to State Taxation Administration of The People's Republic of China.

37. Confirm the departmental documents on tax treatment of cross-regional enterprise reorganization, division and merger as a whole. Paragraph 2 of Article 4 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Some Income Tax Issues Concerning Equity Investment Business (Guo Shui Fa [2000]1KLOC-0/8No.) stipulates that if the assets such as cash and securities other than the equity of the receiving enterprise are not higher than 20% of the face value of the equity paid, the transferring-out enterprise may, with the approval of the tax authorities, be in a different province (autonomous region or municipality directly under the Central Government).

Department documents. Paragraph 2 of Article 5 of the Notice of State Taxation Administration of The People's Republic of China on Some Income Tax Issues Concerning Equity Investment Business (Guo Shui Fa [2000]1KLOC-0/8No.) stipulates that if the monetary assets at the premium of asset replacement transactions account for no more than 25% of the fair value of the total assets exchanged, the two parties to the asset replacement will not confirm the gains and losses of asset transfer after being examined and confirmed by the tax authorities, and they are not in the same province.

38. Documents issued by the examination and approval department granting tax exemption treatment to representative offices of foreign governments in China. Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening the Tax Collection and Management of Resident Representative Offices of Foreign Enterprises (Guo Shui Fa [1996] 165) stipulates that representative offices established in China by foreign governments, non-governmental organizations, etc. that need to be exempted from tax shall be reported to the State Administration for approval after providing certificates from the other tax authorities.

39. Documents of the examination and approval department for enterprises to enjoy tax preferential treatment for investment by stages or additional investment. Article 2 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Provisions on Income Tax Collection for Chinese-foreign Joint Ventures, Cooperative Production and Operation Enterprises and Foreign-funded Enterprises ((86) Caishuizi No.2). 102) stipulates that foreign-invested enterprises that invest by stages according to the original contract and specify the operating conditions at each stage can enjoy tax reduction and exemption by stages and on a regular basis after being approved by the provincial tax authorities. Article 1 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Foreign-invested Enterprises' Additional Investment Enjoying the Preferential Enterprise Income Tax Policy (Caishuizi [2002] No.056) stipulates that to enjoy the preferential enterprise income tax policy for additional investment, an enterprise must submit an application and report it to the competent tax authorities at the provincial level for approval before implementation. The competent tax authorities at the provincial level shall report the examination and approval to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

40. Documents of the examination and approval department for residents of the agreement countries to apply for agreement treatment. According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Interpretation of Some Articles of the Agreement ([86] Caishuizi No. 0 15), when residents of the other contracting party (including individuals and legal persons) obtain relevant income from China, they should fill in the Application Form for Enjoying Agreed Treatment when submitting their identity certificates, and they can enjoy it only after being examined and confirmed by the local tax authorities in China.

4 1 document of the approval department on granting encouraged foreign-invested enterprises in the central and western regions a three-year reduction in corporate income tax 15%. Article 4 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Giving Foreign-invested Enterprises in the Central and Western Regions a Preferential Tax Rate of Three Years 15% (Guo Shui Fa [1997] 172No.) stipulates that foreign-invested enterprises encouraged in the Central and Western regions shall be extended for three years at a reduced tax rate of 15 after being approved by the tax authorities.

42. The expenses for the feasibility study of Chinese-foreign equity joint ventures and Chinese-foreign cooperative ventures shall be included in the documents of the department approving the start-up expenses. Article 13 of the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises (Guo Shui Fa [19 1] 165) stipulates that Chinese-foreign equity joint ventures and Chinese-foreign contractual joint ventures will incur feasibility study fees after the investment contracts are approved by the local tax authorities.

During the preferential period, enterprises with foreign investment shall be dissolved in advance due to force majeure, as stipulated in Article 8 of the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Policies and Business Issues Concerning Income Tax Collection of Enterprises with Foreign Investment ((87) Caishuiwaizi No.033). However, enterprises enjoying preferential corporate income tax shall return the reduced corporate income tax in advance, but if they are dissolved due to force majeure such as natural disasters and cannot continue to operate, they may be exempted from paying back the tax with the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government.