The “Measures for the Administration of Tax Refunds for Purchasing Homemade Equipment by R&D institutions” (“the Measures”), issued by the State Administration of Taxation (“SAT”), and effective for a period from July 4, 2009, until December 31, 2010, addresses tax refunds R&D institutions are entitled to after making purchases of homemade equipment.
As outlined within the Measures, before the R & D institution can make an application for a tax rebate on the purchases of homemade equipment, a series of documentation is required in order to determine the amount due back. Firstly, the copies of the business licence copy is required, as well as the original and photocopies of the tax registration certificate, and also, evidence of the account for the tax rebate.
SAT’s Measures can be located at the following location:
http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/9457640.html