2 The application for tax rebate for purchasing domestic equipment mainly consists of 2 steps, first of all, the enterprise should apply for "Confirmation of Encouraging Classes of Foreign Investment Projects" to the local development and reform commission before the enterprise carries out the project to purchase the equipment, and submit the list of the purchased domestic equipment when applying for the application. Within 30 days after getting the confirmation letter, the enterprise should hold the confirmation letter and the list of domestic equipment purchased to the local tax bureau for the filing of tax rebate for purchasing domestic equipment. After purchasing the equipment, you should go to the State Tax Bureau for the certification procedure within 30 days after the VAT invoice is issued, and the tax refund procedure within 90 days.
3 Domestic equipments refer to the equipments produced in China and managed as fixed assets for the encouraged foreign investment projects, including the ancillary parts and spare parts purchased along with the equipments in accordance with the purchase contract, but excluding the equipments listed in the Catalogue of Imported Commodities Not Exempted from Tax and Duty for Foreign Investments.
For details, please refer to "Trial Measures for the Administration of Tax Refund for Domestic Equipment Purchased by Foreign Invested Enterprises".