| Notice of the Ministry of Finance and the State Administration of Taxation on Policies on the Refund of Value-Added Tax on the Purchase of Goods and Services by Foreign Embassies (Consulates) in China and Their Functionaries | | 财政部、国家税务总局关于外国驻华使（领）馆及其馆员在华购买货物和服务增值税退税政策的通知 |
| (No. 51 [2016] of the Ministry of Finance) | | （财税〔2016〕51号） |
| The public finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局： |
| In accordance with the Vienna Convention on Diplomatic Relations, the Vienna Convention on Consular Relations, the Regulation of the People's Republic of China on Diplomatic Privileges and Immunities, the Regulation of the People's Republic of China on Consular Privileges and Immunities, the Interim Regulation of the People's Republic of China on Value-Added Tax, the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax(No. 36 [2016], Ministry of Finance)and other relevant provisions, you are hereby notified of the policies on the refund of value-added tax (“VAT”) on the purchase of goods and services by foreign embassies (consulates) in China and their functionaries as follows: | | 根据《维也纳外交关系公约》、《维也纳领事关系公约》、《中华人民共和国外交特权与豁免条例》、《中华人民共和国领事特权与豁免条例》、《中华人民共和国增值税暂行条例》和《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）等有关规定，现就外国驻华使（领）馆及其馆员在华购买货物和服务增值税退税政策通知如下： |
| I. The Government of People's Republic of China applies the VAT refund policies to the goods and services purchased by foreign embassies (consulates) in China and their functionaries within the territory of China on the basis of the principle of reciprocity and mutual benefit. | | 一、中华人民共和国政府在互惠对等原则的基础上，对外国驻华使（领）馆及其馆员在中华人民共和国境内购买的货物和服务，实行增值税退税政策。 |
II. For the purpose of Article I of this Notice, “goods and services” means the goods and services for living and office use which are subject to VAT as required and are self-used for reasonable purposes. “Goods and services for living and office uses” means the goods and services purchased for meeting the daily life and office needs. Industrial machinery equipment, financial services and other goods and services as prescribed by the Ministry of Finance and the State Administration of Taxation do not fall within the scope of the goods and services for living and office uses.
．．．．．． | | 二、本通知第一条所称货物和服务，是指按规定征收增值税、属于合理自用范围内的生活办公类货物和服务。生活办公类货物和服务，是指为满足日常生活、办公需求购买的货物和服务。工业用机器设备、金融服务以及其他财政部和国家税务总局规定的货物和服务，不属于生活办公类货物和服务。
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