Investment Procedure for Sino-Foreign Joint Venture Enterprise 

Company Name Pre-Audit
　↓
Site Selection Report
　↓
Construction Item Environmental Protection Examine and Approve
　↓
Item Check and Approve Ratify
　↓
Sino-Foreign Joint Venture Contract and Regulation Examine and Approve
　↓
Approval Certificate Examine and Approve
　↓
Set Up Joint Venture (Cooperate) Enterprise
　↓
Carving Seals
　↓
Apply for Certificate of the Code of the Organization
　↓
Tax Registration Certificate for National Tax
　↓
Tax Registration Certificate for Local Tax
　↓
Foreign Currency Registration
　↓
Opening a Bank Account
　↓
Identify the General Taxpayers