State Administration of Taxation and Ministry of Information Industry, Adjustment to the Administrative Methods for Certification Institutions and Certification of Integrated Circuit Design Enterprises and Products Circular

Issued: June 30 2004
Effective: July 1 2004

Main contents: The examination and verification of the institutions for certification of integrated circuit design enterprises and products shall be uniformly carried out by the Ministry of Information Industry (Item One). To apply for certification of integrated circuit design enterprises or products, taxpayers shall file applications with certification institutions, which will in turn submit their certification opinions to the Ministry of Information Industry. After examination and verification, the Ministry of Information Industry will issue approval documents, which are then copied to the State Administration of Taxation. On the strength of the certification documents from the Ministry of Information Industry and other related materials issued under the requirements of the taxation authority, etc., taxpayers may apply to the authority in charge of taxation for the handling of tax reduction or exemption procedures (Item Two).
Related legislation: State Council, The Third Batch of Items in Respect of which the Administrative Examination and Approval Requirements are Abolished and Adjusted Decision, 2004