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Supplementary Notice of Ministry of Finance and State Administration of Taxation on Relevant Issues Concerning Tax Refund Policy for Goods and Services Purchased by Foreign Embassies and Consulates in China and Their Employees

Document No.: Cai Shui [2017] No.74

Taxes:Value-added Tax

Date of Promulgation:2017-10-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2017-09-29


Finance offices (bureaus),state taxation bureaus ofall provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, the Financial Bureau of Xinjiang Production and Construction Corps.:


Upon research, the relevant issues concerning the“Notice of Ministry of Finance and State Administration of Taxation onVAT Refund Policy for Purchase of Goods and Services in China by Foreign Embassies (Consulates) and Their Employees” (Cai Shui [2016] No.51) are hereby  notified in supplement as follows:


I. Where employees of foreign embassies and consulates personally purchase goods and services, except for vehicles and house rents, the tax refund on sales amount (tax-inclusive price) per person per year shall not be more than RMB 180 thousand Yuan.


II. Where foreign embassies and consulates or their employees purchase goods and services, the amount of VAT refund is the tax amount specified on the invoice; if there is no tax amount on the invoice, the amount of VAT refund is the tax amount calculated based on tax-free sales amount and VAT levying rate. For the purchase of electricity, gas, gasoline and diesel, if there is no tax amount on the invoice, the amount of VAT refund is the tax amount calculated based on tax-exclusive sales value and applicable rate of VAT on related products.


III. This notice shall come into force on October 1, 2017. The specific time is subject to the time accepting the tax refund application. Paragraph 2 of Article III and Article IV of the“Notice of the Ministry of Finance and the State Administration of Taxation on theVAT Refund Policy for the Purchase of Goods and Services in China by Foreign Embassies (Consulates) in China and Their Employees” (Cai Shui [2016] No.51) shall cease to be implemented on the same date.  

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