Purchase of domestically produced equipment to handle equipment tax rebates

Foreign-invested enterprises eligible for tax rebates for purchasing domestically produced equipment for tax refunds, should be in accordance with the following procedures for the formalities: First, after the signing of the first contract for the purchase of domestically produced equipment, to the local regional State Taxation Bureau for the export of goods refunded (exempted) tax recognition procedures. After the recognition, go to the local competent tax authorities for the registration and filing procedures of purchasing domestically produced equipment. After filing, apply to the competent tax authority for approval of tax refund for domestically produced equipment within the collection period stipulated by the tax law in the month following the month in which the equipment is purchased and the VAT invoice is obtained. Please refer to the "Notice Regulating the Administration of Tax Refund for Purchase of Domestic Equipment by Foreign-invested Enterprises" for the information to be provided for the above procedures.