project
serial number
Preferential items
Application materials
I. Items exempted from VAT
one
Care and education services provided by nurseries and kindergartens
1 "taxpayer tax relief registration form" 2 copies.
2. Certification materials such as the permit for running the park issued by the education department at or above the county level.
3. The original and photocopy of the approval or filing materials for the approval of fees by the competent price department.
4. Relevant certification materials of income.
2
Pension services provided by pension institutions
1 "taxpayer tax relief registration form" 2 copies.
2. Nursing homes provide the original and photocopy of the approval certificate for the establishment of social welfare institutions issued by the civil affairs department, and other nursing homes provide the original and photocopy of the documents approved by the relevant departments or the certification issued by the relevant departments.
3. Relevant certification materials of income.
three
Parenting services provided by welfare institutions for the disabled
1 "Taxpayer’s Tax Reduction and Exemption Registration Form".
2. The original and photocopy of the approval certificate for the establishment of social welfare institutions.
3. Relevant certification materials of income.
four
Marriage introduction service
1 "taxpayer tax relief registration form" 2 copies.
2. Proof materials of marriage introduction service.
3. Relevant certification materials of income.
five
Funeral service
1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials of income.
six
Services provided by the disabled themselves to the society
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of "People’s Republic of China (PRC) Disabled Persons’ Card" or "People’s Republic of China (PRC) disabled soldiers Card (Grade 1 to 8)".
3. Original and photocopy of personal identification.
seven
Medical services provided by medical institutions
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the Practice License of Medical Institution.
3. Relevant certification materials of income.
eight
Educational services provided by schools engaged in academic education
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the approval or filing materials for the approval of fees by the competent price department.
3. The license for running an ordinary school, or the original and photocopy of the document that all kinds of schools whose students are recognized by the state are approved by the people’s government at or above the prefecture (city) level or the education administrative department of the government at the same level, or the document that a technical school or a senior technical school is approved by the administrative department of human resources and social security at or above the provincial level, or the document that a technician college is approved by the provincial people’s government.
4. Relevant certification materials of income.
nine
Services provided by students through work-study programs.
1 "taxpayer tax relief registration form" 2 copies.
2 proof materials issued by the school work-study management service organization.
3. Relevant certification materials of income.
10
Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the relevant business contract and agreement or relevant business certification materials.
3. Relevant certification materials of income.
11
The first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in their own places.
1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials of income.
twelve
Tickets for cultural and religious activities in monasteries, temples, mosques and churches.
1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials of income.
13
Government funds and administrative fees charged by other units other than administrative units that meet the conditions stipulated in Article 10 of the Pilot Implementation Measures.
1 "taxpayer tax relief registration form" 2 copies.
2 the State Council, the Ministry of Finance, the provincial people’s government and its financial and price departments approved the establishment of funds or fees and a copy of the original document.
3. The original and photocopy of the payment book that all the money received has been turned over to the finance.
4. A bill stub has been issued.
14
Individual transfer of copyright
1 "taxpayer tax relief registration form" 2 copies.
2. Copyright registration certificate, original and photocopy of individual copyright transfer contract.
15
Personal sales of self-built and self-occupied housing
1 "taxpayer tax relief registration form" 2 copies.
2. Self-built certification materials issued by the housing management department or the land department.
3. Original and photocopy of property ownership certificate.
4. Original and photocopy of personal identification.
5 sale of housing contracts and income proof materials.
16
Before December 31, 2018, the public rental housing management unit rented public rental housing.
1 "taxpayer tax relief registration form" 2 copies.
2 people’s governments at or above the county level sponsored or identified as low-cost housing management unit related certification materials.
3. The original and photocopy of the lease contract signed with the housing security object.
4. Proof materials of price norms issued by the people’s governments at or above the county level.
17
Taiwan Province shipping companies and airlines engaged in cross-strait direct sea and air services in the mainland.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the contract signed between the enterprise and Taiwan Province shipping companies and airlines to engage in cross-strait direct sea and air services.
3. The original and photocopy of the "Permit for Cross-Strait Waterway Transportation in Taiwan Province" issued by the Ministry of Transport, and the registered address of the company indicated in the permit is in Taiwan Province.
4. The "Business License" issued by the Civil Aviation Administration of China or the original and photocopy of the certification materials of the airlines whose registered address is in Taiwan Province, which are approved to operate the cross-strait irregular (charter) transport of passengers, goods and mail according to the provisions of the Cross-Strait Air Transport Agreement and the Supplementary Agreement on Cross-Strait Air Transport.
18
Direct or indirect international freight forwarding services provided by taxpayers
1 "taxpayer tax relief registration form" 2 copies.
2. Proof that all the income from international freight forwarding services collected from the entrusting party and the international transportation fees paid to international transportation carriers have been settled through financial institutions.
3. The original and photocopy of the international freight forwarding service contract signed by the enterprise.
19
Before December 31, 2016, the interest income of small loans of farmers in financial institutions
1 "taxpayer tax reduction and exemption registration form" 2 copies.
2 farmers’ residence certificate issued by the township.
3. Small loan contracts signed by financial institutions and farmers.
Interest income of national student loan
1 "taxpayer tax relief registration form" 2 copies.
2 student loan ledger, student loan contract and a copy of the original.
3. List of National Student Loan Interest.
4. The original and photocopy of the student’s identity certificate.
Interest income from national debt and local government debt
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
Interest income from loans of the People’s Bank of China to financial institutions
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the loan contract signed by the People’s Bank of China and the financial institution.
Interest income of individual housing loans issued by the housing provident fund management center with the housing provident fund in the designated entrusted bank.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the entrusted loan agreement signed with the designated entrusted bank.
3. The bank signed a list of housing loan amount and interest income with individuals.
Interest income of foreign exchange loans entrusted by foreign exchange management departments to financial institutions in the process of engaging in the operation of national foreign exchange reserves.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the foreign exchange loan contract agreement issued by the entrusted financial institution.
In the unified borrowing and repayment business, the interest charged by the enterprise group or the core enterprises in the enterprise group and the financial companies affiliated to the group to the enterprise group or the subordinate units within the group is not higher than the loan interest rate paid to financial institutions or the coupon rate level of bonds paid.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the loan or loan contract signed by the core enterprise, finance company and the group or its subsidiaries.
3 enterprise groups or core enterprises in enterprise groups to borrow money from financial institutions or issue bonds to obtain funds.
twenty
The cancelled financial institution pays off debts with goods, real estate, intangible assets, securities, bills and other property.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the certificate that the People’s Bank of China decided to cancel according to law.
3. Original and photocopy of the property disposal contract (agreement).
4. Proof of income from the liquidation and disposal of property by the revoked financial institution.
21
Premium income from life insurance products offered by insurance companies for more than one year.
1 "taxpayer tax relief registration form" 2 copies.
2. Receipt or approval document (copy) of the CIRC for the record of insurance products.
3. Insurance clauses of insurance products.
4. Insurance product rate table.
22
Income from the transfer of financial commodities entrusted by qualified foreign investors (QFII) to domestic companies to engage in securities trading in China.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the securities investment business license issued by the CSRC.
3. Original and photocopy of the entrustment contract.
Investors in Hong Kong market (including units and individuals) buy and sell A shares listed on Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect, and the income from financial commodity transfer.
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
Income from the transfer of financial commodities to investors in Hong Kong market (including units and individuals) who buy and sell mainland fund shares through mutual recognition of funds.
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
Securities investment funds (closed-end securities investment funds, open-end securities investment funds) managers use the funds to buy and sell stocks and bonds.
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
Income from financial commodity transfer from individuals engaged in financial commodity transfer business
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
23
Interest income from capital transactions between financial institutions and the People’s Bank of China
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise or the certification materials that the institution was established with the approval of the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission and operated the financial and insurance business.
Inter-bank interest income
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise.
Interest income from capital transactions between financial institutions
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise or the certification materials that the institution was established with the approval of the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission and operated the financial and insurance business.
Discounted interest income between financial institutions
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise or the certification materials that the institution was established with the approval of the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission and operated the financial and insurance business.
24
The income (excluding credit rating, consulting, training and other income) obtained by guarantee institutions that meet the prescribed conditions from engaging in credit guarantee or re-guarantee business for small and medium-sized enterprises shall be exempted from value-added tax within 3 years.
1. Two copies of the Registration Form of Credit Guarantee Exemption from VAT for Small and Medium-sized Enterprises.
2. Items, basis, scope and duration of tax exemption.
3. Copy of business license and articles of association.
25
The national commodity reserve management unit and its directly affiliated enterprises undertake the task of commodity reserve, and the interest subsidy income and the spread subsidy income obtained from the central or local finance.
1 "taxpayer tax relief registration form" 2 copies.
2. Items, basis and scope of tax exemption.
3. Accept the entrustment of the relevant departments of the central, provincial, municipal and county governments (or the management units designated by the government), undertake the task of storing six kinds of commodities, such as grain (including soybeans), edible oil, cotton, sugar, meat and salt (limited to the central reserve), and purchase, store and sell the above six kinds of reserved commodities according to relevant policies, and obtain relevant certification materials of financial reserve funds or subsidies.
26
Taxpayers provide technology transfer, technology development and related technical consultation and technical services.
1 "taxpayer tax reduction and exemption registration form" 2 copies;
2. The original and photocopy of the contract signed by the enterprise for technology transfer, technology development and related technical consultation and technical service (which has been recognized by the provincial or municipal, county and city-level science and technology authorities where the enterprise is located);
3 provincial or municipal, county and district-level science and technology departments to identify registration documents.
27
Contract energy management service
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the energy management project contract signed by the enterprise belongs to the energy-saving benefit sharing contract.
3. Proof that the technologies related to the energy management contract meet the technical requirements stipulated in the General Rules for Energy Management Contract (GB/T24915-2010) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration.
28
Before December 31, 2017, the ticket income of popular science units, as well as the ticket income of party and government departments at or above the county level and the Association for Science and Technology to carry out popular science activities.
1 "taxpayer tax relief registration form" 2 copies.
2. The certification materials of the science and technology department for the identification of popular science activities and popular science bases.
29
The government-run institutions of higher learning, secondary schools and primary schools engaged in academic education (excluding subordinate units) all the income obtained from holding advanced courses and training courses belongs to the school.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the certificate approved by the relevant department.
3. The original and photocopy of the payment book for the special account of fiscal revenue remittance.
4. unified account certification materials provided by the school.
5. Relevant certification materials on income from holding refresher courses and training courses.
30
Vocational schools established by the government mainly provide internship places for students in school, which are funded by the school and managed by the school, and the operating income belongs to the school. They are engaged in the business activities of "modern services" (excluding financial leasing services, advertising services and other modern services) and "life services" (excluding cultural and sports services, other life services and saunas and oxygen bars) in the Notes on Sales Services, Intangible Assets or Real Estate.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the certificate approved by the relevant department.
3. The original and photocopy of the payment book for the special account of fiscal revenue remittance.
4. unified account certification materials provided by the school.
5. Description of the enterprise’s site, funders, operation, etc. and relevant certification materials on the income from sales services.
31
The income of domestic service enterprises from domestic service provided by employee domestic servants.
1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise.
3. The original and photocopy of the labor contract or service agreement signed by the enterprise and the domestic servant for half a year or more.
4. The list of social insurance such as basic old-age insurance, basic medical insurance, work-related injury insurance and unemployment insurance paid in full by the enterprise for the domestic workers on a monthly basis, or the domestic workers put forward in writing that they will no longer pay social insurance, and issue a certificate issued by their township or original unit that they have paid relevant insurance.
5. The enterprise actually pays a list of wages not lower than the minimum wage standard approved by the provincial people’s government to the domestic helpers through financial institutions.
32
Income from the issuance of welfare lottery tickets and sports lottery tickets
1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials that taxpayers can engage in welfare lottery and sports lottery issuance.
3. Relevant certification materials of income.
33
Rental income of military spare real estate
1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials that the property belongs to the army.
3. Real estate lease contract.
34
In order to cooperate with the reform of the national housing system, the income obtained by enterprises and administrative institutions from the sale of housing at the cost price and standard price of housing reform
1 "taxpayer tax relief registration form" 2 copies.
2 provide housing reform approval and other relevant certification materials.
3 sale of housing contracts and income proof materials.
35
Transfer land use rights to agricultural producers for agricultural production.
1 "taxpayer tax relief registration form" 2 copies.
2 original and photocopy of the contract for the transfer of land use rights.
36
Individuals involved in the division of family property transfer real estate and land use rights free of charge.
1. Registration Form for Personal Free Donation of Real Estate.
2. The original and photocopy of the house property right certificate and the land use right certificate.
3. The original and photocopy of the identity certificates of both parties shall be transferred free of charge, and the original and photocopy of the identity certificate of the donee shall be provided if the will is inherited.
4. The following information should be provided separately:
(1) divorce property division, provide the original divorce certificate, property division agreement confirmed by the civil affairs department or the original and photocopy of the court judgment.
(2) If the real estate or land use right is inherited, the original and photocopy of the notarial certificate of inheritance right issued by the notary office shall be provided.
(3) If the testator disposes of the real estate and land use right, the original and photocopy of the testamentary notarial certificate, testamentary succession certificate or bequest certificate issued by the notary office shall be provided.
(4) If the donor is given free of charge to the person who bears the obligation of direct support or maintenance, the original and photocopy of the judgment of the people’s court that proves the support or maintenance relationship between the donor and the donee, or the original and photocopy of the notarial certificate issued by the notary office, or the original and photocopy of the support or maintenance relationship certificate issued by the township government or sub-district office.
(5) In other cases, provide the original and photocopy of the judgment of the people’s court that proves the kinship between the donor and the donee, or the original and photocopy of the notarial certificate issued by the notary office; The original and photocopy of the notarial certificate of the property owner’s gift and the donee’s acceptance of the gift, or the notarial certificate of the gift contract jointly handled by both parties.
37
Land owners transfer land use rights and land users return land use rights to land owners.
1 "taxpayer tax relief registration form" 2 copies.
2. The land use right is returned to the land owner, and the relevant certification materials of the land owner’s return of income.
38
The local people’s governments at or above the county level or the administrative departments of natural resources transfer, transfer or recover the right to use natural resources (excluding land use rights).
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
39
Employment of dependents
1 for the placement of dependents employment and new enterprises:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) the original and photocopy of the certificate of dependents issued by the political and logistics organs at or above the military level.
(3) The original and photocopy of the certification materials of "enterprises with dependents reaching the specified proportion" jointly issued by the political and logistics organs at or above the military level and stamped with the official seal of the army.
2 dependents engaged in self-employment:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) the original and photocopy of the certificate issued by the political organ at or above the division level that can show the identity of the dependents.
40
Employment of demobilized military cadres
1 engaged in self-employed demobilized military cadres:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) the original and photocopy of the transfer certificate issued by the troops at or above the division level.
(3) Other information required by the competent tax authorities.
2. Newly established enterprises for the employment of demobilized military cadres who choose their own jobs:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) Description of the proportion of employed demobilized cadres to all on-the-job employees.
(3) the original and photocopy of the transfer certificate issued by the troops at or above the division level.
41
Cross-border service
1 "Cross-border taxable services tax exemption filing form";
2. Original and photocopy of the cross-border service contract;
3. If the service takes place overseas, the original and photocopy of the proof materials that the service place is overseas shall be submitted;
4. To provide cross-border services to overseas units, the certification materials that the service recipient’s institution is located overseas and all the service income is obtained from overseas shall be submitted;
5. Other materials required by the tax authorities.
If the original of the cross-border service contract is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit. If the original overseas materials cannot be provided, only a copy can be provided, marked with the words "the copy is consistent with the original", and signed by the legal representative (person in charge) or sealed by the unit; If the original of overseas materials is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit. If the competent tax authorities have doubts about the overseas certification materials submitted, they may require taxpayers to provide certification materials issued by overseas notary departments.
forty-two
Ship inspection service of ABS classification society
1 "taxpayer tax relief registration form" 2 copies.
2. Original and photocopy of the identity certificate of ABS Classification Society of the United States.
43
Qinghai-Tibet railway transportation service
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
forty-four
Universal postal service and special postal service
Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
45
Before December 31, 2016, the interest income of farmers’ small loans from farmers’ self-reliance service agencies (centers) and small loan companies
1 "taxpayer tax relief registration form" 2 copies.
2 farmers’ residence certificate issued by the township.
3 farmers’ self-reliance service agencies (centers), small loan companies and farmers signed a small loan contract.
4 farmers’ self-reliance service center (center) is organized by Zhonghe Rural Credit Cooperative Project Management Co., Ltd. and China Foundation for Poverty Alleviation; Proof of the establishment of a small loan company by Zhonghe Rural Credit Cooperative Project Management Co., Ltd..
46
Disposal of non-performing assets by asset companies
1 "taxpayer tax relief registration form" 2 copies.
2. Original and photocopy of the contract or agreement for transfer and financial lease.
3. Relevant certification materials on the income from disposal of non-performing assets (including interest income from accepting non-performing creditor’s rights, income from assets and project evaluation and audit services).
II. VAT refund upon collection
one
Pipeline transportation service
1 pipeline transportation service enterprises to apply for qualification filing materials to be submitted:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) The original and photocopy of the business license.
2 pipeline transportation service enterprises to apply for tax refund information to be submitted:
(1) Application Form for Tax Refund (Refund).
(2) enterprise tax refund application report (list the basic information of the enterprise, pipeline transportation income, calculation of tax paid and tax refund amount, etc., and affix the official seal of the enterprise).
(3) People’s Republic of China (PRC) Tax Payment Letter (Special for Bank Collection) or People’s Republic of China (PRC) Tax Payment Certificate (original and photocopy).
2
Tangible movable property financing lease
1. Materials to be submitted by the tangible movable property financial leasing enterprise to apply for qualification filing:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) The original and photocopy of the certificate that the People’s Bank of China, the China Banking Regulatory Commission and the Ministry of Commerce approved the enterprise to operate the financial leasing business.
(3) The original and photocopy of the certificate that the provincial commerce department authorized by the Ministry of Commerce and the National Economic and Technological Development Zone approved the enterprise to engage in financial leasing business; Original and photocopy of the time proof materials on whether the paid-in capital of the enterprise reaches 170 million yuan and 170 million yuan. Enterprises only need to provide the first and second information or the first and third information when applying for filing.
2. Materials to be submitted by tangible movable property financial leasing enterprises when applying for tax refund:
(1) Application Form for Tax Refund (Refund).
(2) An application report for enterprise tax refund (stating the basic information of the enterprise, the operation of the tangible movable property financing lease project, the calculation of the tax paid and the tax refund amount, etc., with the official seal of the enterprise affixed).
(3) Original and photocopy of the contract for the tangible movable property financing lease project involved in the tax refund.
(4) People’s Republic of China (PRC) Tax Payment Letter (Special for Bank Collection) or People’s Republic of China (PRC) Tax Payment Certificate (original and photocopy).
III. Deduction of VAT items
one
Retired soldiers start their own businesses and obtain employment.
1. Self-employed retired soldiers provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
(2) The original and photocopy of the Certificate of Discharged Servicemen of China People’s Liberation Army or the Certificate of Discharged Servicemen of China People’s Liberation Army.
2 resettlement enterprises to provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
(2) the original and photocopy of the "China People’s Liberation Army conscripts discharged from active service certificate" or "China People’s Liberation Army noncommissioned officers discharged from active service certificate" for newly recruited self-employed retired soldiers.
(3) the original and photocopy of the labor contract (copy) signed between the enterprise and the newly recruited self-employed retired soldiers, the list of salary payment, and the record of social insurance premiums paid by the enterprise for employees.
④ Work schedule of self-employed retired soldiers in enterprises this year.
2
Entrepreneurial employment of key groups
1 entrepreneurs engaged in individual business to provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
② Employment and Entrepreneurship Certificate (marked with "self-employment tax policy" or "self-employment tax policy within graduation year") or Employment and Unemployment Registration Certificate (marked with "self-employment tax policy" or attached with "self-employment certificate for college graduates") obtained before January 27, 2015.
③ Original and photocopy of personal identification.
2 resettlement enterprises to provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
(2) Employment and Entrepreneurship Certificate or Employment and Unemployment Registration Certificate obtained before January 27, 2015 (marked with "enterprise tax absorption policy").
(3) the original and photocopy of the labor contract or service agreement, salary payment and social insurance payment list.
Fourth, specific projects
one
Individual housing sales are exempt from VAT.
1 "taxpayer tax relief registration form" 2 copies.
2. Original and photocopy of the house purchase and sale agreement.
3. The original and photocopy of the house property certificate.
4. Original and photocopy of deed tax payment certificate.
5. Original and photocopy of identity certificates of both parties to the transaction.