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How to file for exemption from corporate income tax on dividends distributed by invested companies?

Dividends, bonuses and other equity investment income between qualified resident enterprises should be filed with the competent tax bureau. You need to provide:

1. "Taxpayer Tax Preferential Application Form" 》 (in duplicate);

2. Copies of investment income and dividends receivable detailed accounts or monthly summary sheets;

3. The invested enterprise makes profit distribution decisions Board resolutions, announcements and other supporting materials related to profit distribution.

The copy must be stamped with the official seal and the original must be provided for verification.