Materials Required for Capital Reduction of Foreign-Invested Enterprises:
1. Application letter from the investor; (original)
2. Board resolution of the enterprise; (must be unanimously passed by the board) (original)
3. Agreement among shareholders regarding capital reduction (for wholly-owned enterprises, a capital reduction decision); (original)
4. Contract and articles of association amendment agreement signed by the legal representatives of all shareholders (for non-wholly-owned enterprises) or an amendment decision on the articles of association (for wholly-owned enterprises); (original)
5. Audit report verified by a Certified Public Accountant in China (including balance sheet, list of assets, and list of creditors); (original)
6. Proof of normal tax payment issued by the State Taxation Administration and local taxation departments; (original)
7. Explanation of debt repayment or debt guarantee situation; (must be signed by the chairman and stamped) (original)
8. Capital reduction announcement in newspapers at or above the provincial level; (original)
9. Receipts of notifying creditors; (original)
10.