Overseas Chinese-funded enterprises shall, based on their actual production, operation, and management situations, independently determine whether their actual management institutions are established within China. If they determine that they meet the resident enterprise conditions stipulated in Article 2 of the "Notice of the State Administration of Taxation on Issues Concerning the Identification of Overseas Chinese-Funded Enterprises as Resident Enterprises Based on the Standard of Actual Management Institutions" (Guo Shui Fa [2009] No. 82), they shall submit a written application for resident status identification to their competent tax authority. The materials to be provided include:

• A. Legal identity certification documents of the enterprise
• B. Explanation of the organizational structure of the enterprise group and an overview of production and operation
• C. Audit report of certified public accountants for the previous tax year of the enterprise
• D. Address proof of the location where the high-level management institutions responsible for the enterprise's production and operation perform their duties
• E. Resolutions and meeting records of major events of the enterprise's board of directors for the previous year and the current year
• F. Other materials required by the competent tax authority

Answer: ABCD

Analysis: According to the "Announcement of the State Administration of Taxation on Issuing the 'Interim Measures for the Administration of Enterprise Income Tax on Overseas Registered Chinese-Funded Resident Enterprises'" (State Administration of Taxation Announcement [2011] No. 45), overseas Chinese-funded enterprises shall, based on their actual production, operation, and management situations, independently determine whether their actual management institutions are established within China. If they determine that they meet the conditions stipulated in the "Notice of the State Administration of Taxation on Issues Concerning the Identification of Overseas Chinese-Funded Enterprises as Resident Enterprises Based on the Standard of Actual Management Institutions," they shall submit a written application for resident status identification to their competent tax authority.