(1) An application report for tax reduction or exemption, stating the reasons, basis, scope, duration, quantity and amount of tax reduction or exemption.
(2) Financial and accounting statements and tax returns.
(3) certification materials issued by relevant departments.
(4) Other materials required by the tax authorities. (specifically contact the tax administrator of the competent tax authority for consultation)
The materials submitted by taxpayers shall be true, accurate and complete. The tax authorities shall not require taxpayers to submit technical materials and other materials unrelated to the tax reduction or exemption items they apply for.
Taxpayers may apply to the competent tax authorities for tax reduction or exemption, or directly to the tax authorities with the power of examination and approval.
An application for tax reduction or exemption accepted by the local competent tax authority of the taxpayer and approved by the higher tax authority shall be directly reported to the higher tax authority with the right of approval within 10 working days from the date of acceptance.
The tax authorities shall deal with the applications for tax reduction or exemption made by taxpayers according to the following circumstances:
(1) If the tax reduction or exemption items applied for do not need to be examined and implemented by the tax authorities according to law, the taxpayer shall be immediately informed that they will not be accepted.
(2) If the materials for applying for tax reduction or exemption are unknown or wrong, the taxpayer shall be informed and allowed to make corrections.
(3) If the application materials for tax reduction or exemption are incomplete or inconsistent with the statutory form, the taxpayer shall be informed of all the contents that need to be corrected at one time within five working days.
(4) If the application materials for tax reduction or exemption are complete and conform to the statutory form, or the taxpayer submits all the materials for tax reduction or exemption according to the requirements of the tax authorities, the taxpayer's application shall be accepted.
When accepting or rejecting an application for tax reduction or exemption, the tax authorities shall issue a written certificate with a special seal and a date.