For the record, you need to provide a series of documents, which can be accessed on the specific customs website, I copied a copy of the attached so that you can check. Customs review of the information, will go down to verify the plant and other production, verification through before agreeing to approve the "tax exemption certificate".
I guess you are a domestic enterprise, you can see the part of "domestic investment projects".
Attached to the Qingdao Customs tax exemption operation process:
I. Tax exemption project filing approval
(A) Business process
1, the applicant unit to provide tax exemption filing documents required.
2. The applicant unit fills in the Application Form for Certificate of Tax Exemption and goes to the Pre-recording Center for pre-recording.
3, the applicant unit with the required documents and pre-recorded form submitted to the Customs record preliminary examination.
4, the Customs and Excise Department for three levels of approval.
(B) the project record the required documents:
Application for the record of enterprises and institutions are to be submitted to hand-filled and stamped with the official seal of the "Application for Tax Exemption and Duty Reduction", pre-recorded printout of the "Application for Tax Exemption and Duty Reduction" and the Customs issued by the applicant unit signed and confirmed by the "Summary of the Regulations"; the nature of the different projects of enterprises and institutions for the record should also provide the following documents (the following) Copies of the following documents shall be verified:
1. Foreign (including Taiwan, Hong Kong, Macao and Overseas Chinese) Invested Enterprises
(1) Foreign Invested Enterprises Asset Registration Manual
(2) Confirmation of Domestic and Foreign Invested Projects Encouraged by the State to be Developed (original)
(3) List of Imported Equipments Confirmed by the Seal of the Approval Department of the Project (original);
(4) Certificate of Approval for Enterprises Invested by Foreigners or Overseas Chinese from Taiwan, Hong Kong, Macao (copy);
(5) Business License (copy);
(6) Approval of Feasibility Study Report and Articles of Association or Approval Documents of the Project by the Relevant Departments (original);
(7) Articles of Association, Application Report of the Project (copy), or Feasibility Study Report (copy);
(8) For foreign investment projects in which foreign investors invest in cash remittances, provide the Capital Verification Report (copy); for foreign investment projects in which foreign investors invest in equipment, provide a letter of guarantee to ensure that the Capital Verification Report will be made up in a certain period of time;
Note: For foreign investment projects in which foreign investors invest in equipment, the Capital Verification Report shall be made up in a timely manner in accordance with the terms of the contractual statutes of the foreign-invested enterprise or the capital contribution agreement regarding the contribution of funds
(9) The Summary of Regulations issued by the Customs and confirmed by the applicant's signature (see Annex 3 for details);
(10) Other documents that the Customs deems necessary.
2, domestic investment projects
(1) "The State encourages the development of domestic and foreign-funded projects to confirm" (original)
(2) confirmed by the project approval department's signature of the "List of Imported Equipment" (original);
(3) business license or other proof of registration of a legal person (a copy of);
(organs of a legal person can be the organization code certificate instead of proof of registration of a legal person). Code Certificate in lieu of proof of registration of the legal person)
(4) If the project unit indicated in the "Project Confirmation" is not an independent legal person, it shall provide its superior, the unit with independent legal personality issued by the commitment to assume the relevant legal responsibilities, the description of the relevant issues and authorization, the content of the authorization shall include the scope of authorized customs affairs, the authorization period and the style of the seal used by the project unit;
(5) the implementation of the approval system of the project, provide the project feasibility study report (copy) and the relevant departments of the project approval documents (original);
the implementation of the approval system of the project, provide the project application report (copy) and the relevant departments of the project approval documents (original);
the implementation of the record-keeping system of the project to provide the "Project Record" (copy) and the relevant departments of the project for the record (original). Record of the project (original);
(6) Customs issued by the applicant unit signed and confirmed by the "Summary of Regulations";
(7) Customs think it is necessary to provide other documents.
3, loan projects
(1) "State to encourage the development of domestic and foreign-funded projects to confirm" (original)
(January 1, 1998 before the project to provide the "loan certificate" original)
(2) business license or other proof of registration of the legal person (a copy)
(3) the Customs issued the "Summary of Regulations";
(7) other documents deemed necessary by the customs. p>
(3) Feasibility study report of the project (copy)
(4) Approval of the feasibility study report of the project by the relevant competent authorities (original)
(5) For the foreign loan projects approved by the local authorities for examination, approval or filing, the approval documents of the National Development and Reform Commission on the application report of the project funds shall be submitted (copy);
(6) The "Regulations and Regulations" issued by the Customs and signed and confirmed by the Summary of Regulations" issued by the Customs and confirmed by the applicant's signature;
(7) other documents that the Customs deems necessary to provide
4, own-funded projects
(1) "Foreign Invested Enterprises Asset Registration Manual"
(2) Foreign Invested Enterprises Imported Equipment Renewal of Technology and Accessories Certificate or "Confirmation of Registration of Technological Reconstruction Certificate" (the original)
(3) Certificate of Approval for Foreign-invested Enterprises (copy)
(4) Qualification documents of the five types of enterprises;
Note: For Encouraged and Restricted Category B Foreign-invested Enterprises, the project examination and approval department shall indicate the applicable Encouraged Project Entries in the Certificate for Imported Equipment Renewal Technology and Accessories of Foreign-invested Enterprises or Certificate of Confirmation of Registration for Technological Reforms; for Foreign-invested Research and Development Centers
(5) business license (copy)
(6) Customs issued by the applicant's signature and confirmation of the "Summary of Regulations";
(7) Customs consider the need for other documents
5, science and education supplies
(1) "scientific research and teaching units of duty-free imported goods registration manual"
(2) higher education, Higher vocational schools to provide the Ministry of Education or the provincial people's government to approve the establishment of documents (copy);
(3) scientific research institutions to provide the competent authorities to approve the establishment of documents, scientific and technological authorities at the same level that the unit is recognized as a scientific research institutions of the relevant documents, of which the province, the plan to set up the Office of the Bureau of the scientific research institutions are required to provide the establishment of national institutions and organizations in charge of the establishment of documents approved by the competent authorities (copy)
(4) science and technology development institutions to provide the relevant departments of the State Council approved documents;
(5) institutions need to provide legal person certificate of the institution (copy), the nature of the enterprise legal person of the scientific research institutes, schools, science and technology development institutions need to provide business license (copy), has been transformed into an enterprise legal person of the nature of the scientific research institutes, schools, science and technology development institutions need to provide Business license and relevant approval documents (copy);
Note: Military scientific research institutions are exempted from providing the Certificate of Legal Person of Institution.
(6) on the property rights of the equipment, to make it clear that the property rights of the duty-free imported equipment belong to the scientific research institutions, schools, science and technology development institutions, and that the duty-free equipment is directly used for scientific research, teaching, or scientific and technological development;
(7) on the payment of funds for scientific and educational supplies, and the accounting treatment of the explanation, to make it clear that the funds for the purchase of the equipment are externally paid by the scientific research institution, school, or scientific and technological development organization, and that a fixed asset for scientific and educational supplies is set up financially. financial establishment of science and education supplies fixed assets ledger account;
(8) medical colleges and universities, professional and pharmaceutical scientific research institutions need to place tax-free imported medical testing, analytical instruments for use in affiliated hospitals, should provide the affiliated hospitals of the legal person of the business unit registration certificate, qualification documents, and tax-exempted equipment for the management of a unified registration;
Note: Each customs should be The affiliated hospitals of medical colleges and universities shall establish separate files of tax exemption items and enter them into the tax exemption management system separately, and one file of tax exemption items corresponds to only one affiliated hospital.
(9) Customs issued, and confirmed by the applicant's signature of the Summary of Regulations;
(10) Customs think it is necessary to provide other documents
6, pelagic fisheries
(1) business license (copy)
(2) Pelagic Fishing Enterprise Certificate (copy)
(3) Ministry of Agriculture approval to engage in pelagic fishing production approval document Approval to engage in offshore fishing production (copy)
(4) have the number of offshore fishing vessels, ship name, ship number, tonnage report and enterprise seal impression, legal representative or delegate seal impression (original)
(5) Customs issued by the applicant's signature and confirmation of the "Summary of the regulations";
(6) Customs think it is necessary to provide other Documents
7, state-approved relief (limited to plants and animals for seed)
(1) the Ministry of Agriculture issued by the People's Republic of China Ministry of Agriculture Plant and Animal Seedling Import (Export) Approval Form or the State Forestry Administration issued by the State Forestry Administration Seedling Import Approval Form (original), or the Chinese People's Republic of China Office of the Import and Export of Endangered Species issued by the Non-profit wildlife Import Approval Form (original).
(2) Other documents deemed necessary by the Customs.
8, Free Trade Zone Project:
(1) Business license or other legal person registration certificate (copy);
(2) Proof of property rights of the house or house lease agreement (copy);
(3) Articles of Incorporation;
(4) Foreign-invested Enterprises: Handbook of Registration of Assets of Foreign-invested Enterprises, Foreign-invested Enterprises Approval Certificate (copy), Feasibility Study Report (copy) or Project Application Report (copy), approval of the Feasibility Study Report and Articles of Association by the relevant departments, or the approval document of the project (original);
(5) For projects investing in cash remittance, provide Capital Verification Report (copy); for projects investing in equipment, provide a letter of guarantee guaranteeing to make up for the payment of Capital Verification Report within a certain period of time;
Note: For foreign-invested enterprises, the Capital Verification Report is required to be submitted within a certain period of time. p>
Note: For projects invested with equipment, the Capital Verification Report shall be submitted in time according to the terms of the articles of association or capital contribution agreement regarding the capital contribution.
(6) The Summary of Regulations issued by the Customs and confirmed by the applicant's signature;
(7) Other documents and papers deemed necessary by the Customs.
(C) Time Limit
Enterprises provide complete, correct and valid documents, the Customs audit in line with national policy within three working days from the end.
Two, tax exemption certificate approval
(A) Business Process
1, the applicant unit to submit the "tax exemption certificate" required documents.
2. The applicant unit fills in the Application Form for Certificate of Tax Exemption and goes to the Pre-recording Center for pre-recording.
3. The applicant unit holds the required documents and the pre-recorded form and submits them to the Customs for preliminary examination.
4. Customs carries out three levels of approval.
5. Print and issue the Certificate of Tax Exemption.
(B) "tax exemption certificate" required documents:
Application for the levy, tax exemption equipment for enterprises and institutions are to submit a hand-filled and stamped with the official seal of the "import and export goods tax exemption application form"; pre-recorded printout of the "application form for import and export goods tax exemption"; the nature of the different projects of the enterprises and institutions for the record should also provide the following documents:
1, Contracts or invoices (copies);
Note: Pelagic fisheries to "pelagic fishery enterprises to ship back self-caught aquatic products declaration" (the first) instead of invoices.
2, agent (entrusted) import agreement (copy);
3, list of imported equipment (copy);
4, imported equipment, technical data;
5, "foreign-invested enterprises asset registration manual" (only foreign-invested enterprises to submit);
6, "scientific research and teaching units duty-free imported goods registration manual" (only scientific and educational supplies to submit);
6, "scientific research and teaching units duty-free imported goods registration manual" (only scientific and educational supplies to submit). Supplies submitted);
7, the introduction of scientific research projects, including the name of the project, the person in charge of the project, the basic content, the relationship between the imported equipment and the project and other information (only scientific and educational supplies project to provide);
8, catching aquatic products for transportation, "the whole bill of lading" a copy of the bill of lading;
9, Customs issued, And confirmed by the applicant's signature of the "Summary of Regulations" (no project filing to submit);
10, "domestic non-tax-exempt commodities directory" listed commodities, the relevant technical indicators, such as not listed in the contract or technical agreement, the foreign supplier, the applicant for tax exemption on the confirmation of the technical indicators of the information, commitment to the technical indicators of its declaration of no blackmail.
11, the Customs and Excise Department that need to provide other documents.
(C) time limit
Enterprises to provide complete, correct and valid documents, the Customs audit in line with national policy within three working days from the end. If it needs to be reported to the General Customs for approval, it will be completed within 3 working days from the time of reporting by the Customs.
Third, the subsequent management of tax exemption approval
Since November 1, 2009, Qingdao Customs District to enjoy the benefits of tax exemption policy (hereinafter referred to as the applicant for tax exemption) to the Customs to apply for the following matters of subsequent management of tax exemption, should be pre-entered through the e-portal, and at the same time, the Customs submit the relevant paper application documents:
(1) tax exemption of goods Carry forward;
(2) Supervision of duty-exempted goods in other places;
(3) Mortgage of loan for duty-exempted goods;
(4) Dismissal of duty-exempted goods from supervision;
(5) Return of duty-exempted goods;
(6) Guarantee of duty for duty-exempted goods;
(7) Subsequent reimbursement of duty for duty-exempted goods;
(8) Change of the main body of the duty-exempted unit;
(9) Change of the main body of the duty-exempted unit; and (10) Change of the duty-exempted unit. ) change of the main body of the tax relief unit;
(ix) management of annual reports on tax relief goods.