"Chinese People's **** and the State Customs import and export goods tax exemption management measures" Article 6 The applicant for tax exemption in accordance with the provisions of the relevant import and export tax incentives to apply for tax exemptions import and export of the relevant goods, the Customs and Excise Department needs to confirm the qualifications of the applicant for tax exemptions or investment projects and other circumstances, the applicant for tax exemptions or tax exemptions should be in the application for tax exemptions or tax exemptions prior to the approval of the formalities, the competent Customs and Excise Department should apply for The applicant shall apply to the competent Customs for filing procedures for tax exemption or reduction before applying for approval of tax exemption or reduction, and submit the following materials at the same time:
(1) Application Form for Filing Application for Tax Exemption or Reduction for Import and Export Goods;
(2) business license of the enterprise or certificate of legal person of public institutions, documents of establishment of state organs, certificate of registration of association, certificate of registration of private non-enterprise unit, certificate of registration of foundation and other supporting materials;
(3) relevant policy provisions (C) the relevant policies to enjoy the import and export tax incentives for the qualification of the documents;
(D) Customs that need to provide other materials.
The applicant for tax reduction or exemption who submits the supporting materials in accordance with the provisions of this Article shall submit the originals, and at the same time submit a copy of the tax reduction or exemption applicant stamped with the effective seal.
2. After filing, the applicant can apply for the certificate of tax exemption at the Customs and within the validity period of the certificate, the applicant can declare the import duty-free on the basis of the certificate.
Article XI of the applicant for tax exemption shall, before the declaration of import and export of goods, apply to the competent Customs for approval of import and export of goods tax exemption, and at the same time to submit the following materials:
(1) "import and export of goods tax exemption application form";
(2) enterprise business license or certificate of legal personality of the institution, the establishment of state organs, the establishment of documents, certificates of registration of associations, Certificate of Registration of Private Non-Enterprise Units, Certificate of Registration of Foundations and other supporting documents;
(3) Import and export contracts, invoices, and product information of the relevant goods;
(4) Proof of eligibility to enjoy preferential policies on import and export tax under the relevant policies;
(5) Other materials that the Customs deems necessary to be provided.
The applicant for tax exemption or reduction who submits the supporting materials in accordance with the provisions of this Article shall submit the originals for examination and at the same time submit the copies with the effective seal of the applicant for tax exemption or reduction.
Article XIII of the Customs acceptance of tax exemption applicants for approval of tax exemptions, should be imported and exported goods whether the situation is in line with the relevant import and export tax incentives, import and export of goods, the amount of money, the number of goods in the amount of tax exemption and other circumstances for examination. For those who should be filed for tax exemption, it is also necessary to examine whether the applicant for tax exemption and the imported and exported goods are in compliance with the filing situation.
After the audit in line with the relevant provisions, the import and export of goods shall be made tax, tax reduction or tax exemption decision, and issue the "People's Republic of China *** and the State Customs import and export goods tax exemption certificate" (hereinafter referred to as "tax exemption certificate").