Enforcement Rules of the Income Basic Tax Act Article 20

The product(s) or service(s) proposed in an investment project that remain unchanged under Paragraphs 3 and 4, Article 16 of the Act shall include the product(s) or the service(s) proposed in an application for the alternation of an investment project which was approved before the promulgation of the Act by the central authority in charge of the relevant end-enterprise and for which no additional application for a change to the investment project as been submitted after the promulgation of the Act.The start-up of work as set forth in Paragraphs 3 and 4, Article 16 of the Act shall mean the work start-up date of a plant building construction project to be decided under applicable building construction laws and regulations; or the date of arrival of the first batch of production equipment at the business place or the production place, in the cases of a new investment project or a capital increase project.