supply contracts signed between the bid winners and
Chinese bidding companies or other bidding organizations. If the bid
winners are foreign trade enterprises, the procurement contracts
(agreements) signed by bid winners and goods supplying enterprises shall
be provided.
(3) Special value-added tax invoices for procuring the goods won. In
cases where consumption tax has been levied on goods won, the special
consumption tax invoices shall be provided. (If a production enterprise
has won a bid, the consumption tax due shall be exempt for the
production process).
(4) The invoice provided to clients by winning bidders according to the
bidding proposals and goods supply contracts.
(5) In a case where a project is won by a sub-contractor, the sub-
contract (agreement) signed by the subcontractor and the winning bidder
in addition to the aforesaid materials.
The loans provided by international financial organizations are, for the
time being, limited to those provided by the International Monetary
Fund, the World Bank (including International Bank for Reconstruction
and Development, International Development Association), UN Agricultural
Development Fund and The Asian Development Bank.
19. In shipping out goods procured at home for use as investment
abroad, an enterprise shall, after the goods are declared with the
customs, submit the "Export Tax Refund (exemption) Application Form" to
the local tax authorities in charge of export tax refund and provide the
following documents and materials:
(1) Document of approval (duplicated copy) issued by the Ministry of
Foreign Trade and Economic Cooperation or by units authorized by the
Ministry.
(2) Duplicated copies of enterprise registration abroad and relevant
contracts.
(3) Special value-added tax invoice for the export goods procured.
(4) Export goods customs declaration form (export refund copy).
20. In importing raw materials and parts duty-free for processing trade
with supplied materials, exporting enterprises shall get the
"Certificate of Tax Exemption for Processing with Supplied Materials"
from the local tax authorities in charge of export tax refund by
presenting the customs declaration form for the import of materials for
processing and the registration manual of processing with supplied
materials. With such certificate, an exporting enterprise shall apply
with the tax authorities in charge for the exemption of value-added tax
and consumption tax for materials for processing or entrusted others for
processing. After the processed goods are exported, the enterprises
should go through the cancellation procedures with the local tax
authorities in charge of export tax refund by presenting the export
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