Taxpayers shall enjoy the right to apply for tax reduction, tax exemption and refund in accordance with the law, that is, the right to apply to the tax authorities in accordance with the provisions of laws and administrative regulations to the tax authorities to enjoy preferential tax incentives. But must be in accordance with the statutory procedures for application and approval.
Tax reduction, tax exemption expires, the taxpayer shall resume the next day from the expiration of the tax. Tax reduction and tax exemption conditions change, shall, within 15 days from the date of change of the tax authorities report; no longer meet the tax reduction, tax exemption conditions, shall perform their duties in accordance with the law.
Taxpayers to enjoy tax incentives need filing, shall be in accordance with the tax laws, administrative regulations and relevant policies and regulations, in time for pre or post record.