Regulations Governing Investment Tax Credits for Tourist Industry Participation in Government-Sanctioned International Tourism Publicity and Promotion Undertakings Article 7
Tourism enterprises eligible for investment tax credits in accordance with these Regulations must attach an application form (see attachment) and complete the following procedures by the given deadlines:1. Enterprises engaging in international tourism publicity and promotion, international tourism organizations, travel exhibitions, or international conferences and conference travel shall submit a letter of invitation, sign-up form, or other information to the Tourism Administration before the event; the Administration shall send a written letter of approval after review.2. Enterprises engaging in international tourism publicity and promotion, international tourism organizations, travel exhibitions, or international conferences and conference travel shall submit photocopies of relevant source documents and documents verifying participation in the activity, with attached written letter of approval, within three months after the conclusion of the activity; the Tourism Administration shall review the materials and forward them to the Ministry of Transportation and Communications for issuance of verifying documents.3. When the enterprise files profit-seeking-enterprise income tax for the year, it must submit the verifying documents in the foregoing item to the local taxation authority for approval of the credited amount.Attachment Application Form.odtAttachment Application Form.pdf