1.  One original copy of the Application Form for the Review of Eligibility for Tax Exemption and Refund for Purchased Equipment;

2.  A photocopy of the original confirmation letter, issued or provided as reply, for foreign-funded projects encouraged by the state or a photocopy of the original registration receipt for establishment or change;

3.  A photocopy of the duplicate of the approval certificate for the foreign-funded enterprise concerned or a photocopy of the original registration receipt for establishment or change (the latter shall be submitted if the enterprise does not have the former);

4.  A photocopy of the capital verification report;

5.  A photocopy of the previous year's auditor's report;

6. An original copy of a special auditor's report on the total investment and expenditure on research and development of the enterprise concerned;

7.  An original of details and list of research and development expenditures (required where domestic equipment is purchased);

8.  An original of the details and list of expenditures on purchasing imported equipment (required where domestic equipment is purchased);

9.  The original details and list of the expenditure for purchasing domestic equipment (required where domestic equipment is purchased);

10. An original list of full-time personnel engaged in research and experimental development;

11. One original copy of the Form of Eligibility Review for tax Exemption and Refund Regarding Equipment Purchase by Foreign-funded Research and Development Centers;

12. Individual social insurance entitlement records: a photocopy of the original record and a photocopy of the labor contract;

13. An original copy of the Application Form for the Eligibility Review for Tax Exemption Regarding Imported Equipment Purchase by Foreign-funded Research and Development Centers in Beijing (import);

14. One original copy of the Form of Eligibility Review for tax Exemption Regarding Imported Equipment Purchase by Foreign-funded Research and Development Centers in Beijing (import);

15. One original list of research and development input of non-independent legal person research and development centers (import);

16. One original summary of equipment purchased by foreign-funded research and development center in Beijing;

17. One original commitment letter from the foreign-funded research and development center on delivery of the imported equipment with purchase contract signed within the year of the eligibility review; 

18. One original list of full-time personnel engaged in research and experimental development at the foreign-funded research and development center in Beijing. 

1. Office Hours

09:00-12:00 and 13:30-17:00 on working days [Extended hours: 09:00-13:00 on Saturdays (except for national holidays; reservations are required)]

2. Methods and Locations

On-site processing:

Beijing Municipal Government Affairs Service Center: General Affairs Service Window, No. 1 West Third Ring South Road, Fengtai District, Beijing Municipality (southwest corner of Liuliqiao);

Beijing Municipal Administrative Center Government Service Center: General Affairs Service Window, southeast corner of Zone 2, No. 48 Xinhuadong Street, Tongzhou District, Beijing Municipality

Online processing: Please visit banshi.beijing.gov.cn.

3. Processing Procedure

Application acceptance: five working days

Review and decision-making: 45 working days

Issuance and delivery: immediate

4. Processing Fees

It is free of charge.

5. Responsible Authority

Beijing Municipal Commerce Bureau

I. All required materials shall be provided and completed in full; the application materials shall be signed and sealed according to the specified requirements.

II. Purchase of domestic equipment:

(I) Foreign-funded research and development centers established on or before September 30, 2009, shall meet all the following requirements:

1. Research and development expenditure: If the foreign-funded research and development center concerned is an independent legal entity, its total investment shall be no less than USD 5 million; if the foreign-funded research and development center concerned is a non-independent legal entity as an internal division or a branch of an enterprise, its total research and development investment shall be no less than USD 5 million; the annual research and development expenditure of the enterprise concerned shall be no less than CNY 10 million.

2. The number of full-time personnel engaged in research and experimental development shall be no less than 90.

3. The original value of the equipment purchased since the establishment of the foreign-funded research and development center concerned shall be no less than CNY 10 million.

(II) Foreign-funded research and development centers established on and after October 1, 2009, shall meet all the following requirements:

1. Research and development expenditure: If the foreign-funded research and development center concerned is an independent legal entity, its total investment shall be no less than USD 8 million; if the foreign-funded research and development center concerned is a non-independent legal entity as an internal division or branch of an enterprise, its total research and development investment shall be no less than USD 8 million.

2. The number of full-time personnel engaged in research and experimental development shall be no less than 150.

3. The original value of the equipment purchased since the establishment of the foreign-funded research and development center concerned shall be no less than CNY 20 million.

III. Purchase of imported equipment:

(I) Research and development expenditure: If the foreign-funded research and development center concerned is an independent legal entity, its total investment shall be no less than USD 8 million; if the foreign-funded research and development center concerned is a non-independent legal entity as an internal division or branch of an enterprise, its total research and development investment shall be no less than USD 8 million.

(II) The number of full-time personnel engaged in research and experimental development shall be no less than 80.

(III) The total original value of the equipment purchased since the establishment of the foreign-funded research and development center shall be no less than CNY 20 million.

IV. The number of copies required for materials specified in Article 12: For foreign-funded research and development centers established on or before September 30, 2009, no less than 90 copies of the required document shall be provided; for those established on or after October 1, 2009, no less than 150 copies shall be provided; enterprises registered in China (Beijing) Pilot Free Trade Zone shall have their applications processed in the lead of the local commercial authorities.