| Announcement of the State Administration of Taxation and the Ministry of Foreign Affairs on Issuing the Measures for the Refund of Value-Added Tax on the Purchase of Goods and Services in China by Foreign Embassies (Consulates) in China and Their Functionaries | | 国家税务总局、外交部关于发布《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管理办法》的公告 |
| (Announcement No. 58 [2016] of the State Administration of Taxation and the Ministry of Foreign Affairs) | | （国家税务总局、外交部公告2016年第58号） |
| In accordance with the 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 in China by Foreign Embassies (Consulates) in China and Their Functionaries (No. 51 [2016], Ministry of Finance) and other relevant provisions, upon consultation withthe Ministry of Finance, the State Administration of Taxation and the Ministry of Foreign Affairs have developed the Measures for the Refund of Value-Added Tax on the Purchase of Goods and Services in China by Foreign Embassies (Consulates) in China and Their Functionaries, which are hereby issued and shall come into force on May 1, 2016. | | 根据《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》（财税〔2016〕51号）等有关规定，经商财政部，国家税务总局、外交部制定了《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管理办法》。现予发布，自2016年5月1日起执行。 |
| Annexes: | | 特此公告。 |
| 1. Summary Form for Tax Refund Claims of Foreign Embassies (Consulates) in China and International Organizations | | 附件： |
| | 1.外国驻华使（领）馆及国际组织退税申报汇总表 |
| 2. Detailed Form for Tax Refund Claims of Foreign Embassies (Consulates) in China and International Organizations | | |
| State Administration of Taxation | | 2.外国驻华使（领）馆及国际组织退税申报明细表 |
| Ministry of Foreign Affairs | | 国家税务总局 |
| August 31, 2016 | | 外交部 |
| Measures for the Refund of Value-Added Tax on the Purchase of Goods and Services in China by Foreign Embassies (Consulates) in China and Their Functionaries | | 2016年8月31日 |
| These Measures are developed accordance with 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 Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof, the Interim Regulation of the People's Republic of China on Value-Added Tax,the Measures of the People's Republic of China for the Administration of Invoices,the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Implementing the Pilot Program of Replacing Business Tax with Valued-Added Tax(No. 36 [2016], Ministry of Finance), the 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 in China by Foreign Embassies (Consulates) in China and Their Functionaries (No. 51 [2016], Ministry of Finance) and other relevant provisions. | | 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管理办法 |
| | 根据《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》、《中华人民共和国税收征收管理法》及实施细则、《中华人民共和国增值税暂行条例》、《中华人民共和国发票管理办法》、《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）和《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》（财税〔2016〕51号）等有关规定，制定本办法。 |
| I. These Measures shall apply to the refund of value-added tax (“VAT”) on the purchase of goods and services within the territory of China by foreign embassies (consulates) in China and their functionaries(hereinafter referred to as “entities and personseligible for tax refund”). | | |
| “Entities and personseligible for tax refund” include diplomatic representatives (consular officers) and administrative and technical staff of foreign embassies (consulates) in China, but exclude Chinese citizens or permanent residents in China. “Diplomatic representatives (consular officers) and administrative and technical staff” means the persons as prescribed in Items (5) and (6) of Article 28 of the Regulation of the People's Republic of China on Diplomatic Privileges and Immunities and Items (4) and (5) of Article 28 of the Regulation of the People's Republic of China on Consular Privileges and Immunities. | | 一、外国驻华使（领）馆及其馆员（以下称享受退税的单位和人员）在中华人民共和国境内购买货物和服务增值税退税适用本办法。 |
“Goods and services subject to the VAT refund policies” include the goods and services for living and office use which are subject to VAT as required and are self-used for reasonable purposes (including processing or repairing labor services, hereafter the same). “Goods and services for living and office use” 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.
．．．．．． | | 享受退税的单位和人员，包括外国驻华使（领）馆的外交代表（领事官员）及行政技术人员，中国公民或者在中国永久居留的人员除外。外交代表（领事官员）和行政技术人员是指《中华人民共和国外交特权与豁免条例》第二十八条第五、六项和《中华人民共和国领事特权与豁免条例》第二十八条第四、五项规定的人员。
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