I am a Citizen of the Philippines who wants to see pandas

To apply for the L type, you should provide your passport, a completed 2013 application form, a passport-size photo and the invitation letter from a Chinese citizen or entities. If you come to PRC for the first time, you will be required to provide BIR-stamped income tax return form, professional ID or a proof of salary and working period provided by your employer.

If you can't provide the invitation letter, the round-trip air tickets and hotel reservation in PRC will be required.