Main basis of setting or implementing(File name, symbol, and specific provisions)
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The PRC Wholly Foreign-owned Enterprise Law Article 8 Clause 2
The PRC Sino-foreign Equity Joint Venture Law Article 61
The PRC Sino-foreign Cooperative Joint Venture Law Article 20
The PRC Sino-foreign Cooperative Joint Venture Law Implementing Rules Article 39 The PRC Wholly Foreign-owned Enterprise Law Article 17 Clause 1
The PRC, Wholly Foreign Owned Enterprise Law Implementing Rules Article 50 Circular of the State Council Concerning the Adjustment in the Taxation Policy of Import Equipment(State (1997) No. 37) Article1
Circular of the MOFTEC Concerning the Adjustment in the Taxation Policy of Import Equipment(MOFTEC (2000) No. 478)
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Documentation to Be Submitted
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Application Requirements:
Encouraged category and B directory foreign investment enterprise, foreign investment research &development center, advanced technical and export-oriented foreign investment enterprise ( five category enterprises in short, similarly hereinafter)
Application materials:
The five category enterprises will be issued with confirmation letter by Municipal Foreign Trade and Economic Cooperation Bureau. The B category enterprise need to provide Confirmation Letter of Foreign Investment Export Enterprise, Confirmation Letter of Foreign Investment Advanced Technology Enterprise and annual declaration report.
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