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According to the relevant provisions of the Interim Regulations of the People's Republic of China on Value-Added Tax and the Regulations of the People's Republic of China on Diplomatic Privileges and Immunities, and upon approval of the State Council, from January 1, 1995, the zero tax rate on value-added taxes shall be implemented for gasoline and diesel oil bought in the designated gas stations for self-use of the foreign embassies and consulates in China and the diplomatic agents thereof. With the continuous expansion of the inhabitation areas of the foreign diplomatic agents in China, the oil supply of the designated gas stations cannot meet the demands of the diplomatic agents. Therefore, upon deliberation, we make the following notice on adjustment of measures for the administration of the tax-free gasoline and diesel oil purchased by the foreign embassies in China and the personnel thereof for self-use: I. The China Petroleum & Chemical Corporation (hereinafter referred to the SinoPEC) and the China National Petroleum Corporation (hereinafter referred to the CNPC) shall each designate a sales company (which shall be reported to and put on records at the Beijing Administration of State Taxes), which shall, upon strength of the Statistical Forms for Vehicles on Use by the Embassies in China and the Personnel Thereof approved by the protocol department of the Ministry of Foreign Affairs, sell the rechargeable cards for tax-free oil supply to them. The embassies and their personnel can only buy one rechargeable card for each of their cars at the designated sales companies, and the number of the license tag of the car shall be printed on the card so as to facilitate the supply of oil at prescribed amounts. The heads of the embassies or consulates may buy no more than 500 liters of oil for each of their cars per month, and other personnel may buy no more than 400 liters of oil for each of their cars per month. Each time the amount of tax-free oil recharged for each car shall not exceed the prescribed amount used for three months. II. A rechargeable card for free-tax oil supply may be used in each gas station of the SinoPEC and the CNPC in Beijing. No gas station may sell tax-free oil until it is sure that the number of the license tag of the vehicle and that of the rechargeable card are consistent with each other after check-up. III. The two designated sales companies shall keep business records separately for the sale of tax-free gas or diesel oil to the foreign embassies in China and the personnel thereof, and check and calculate it separately, and have them collected by the month and reported to the tax authorities in charge after reporting to the protocol department of the Ministry of Foreign Affairs for examination and verification and finding no mistakes, and then go through the formalities for tax exemption and deduction on the basis of the amount of actual sale. IV. The representative agencies of all the international organizations in China and the personnel thereof who enjoy the treatment of that of the personnel of foreign embassies or consulates in China by reference, may enjoy the treatment of tax-free oil supply by referring to the practices of the foreign embassies in China and the personnel thereof. V. The administrations of state taxes of relevant provinces and cities shall handle the tax-free gas or diesel oil purchased by the foreign consulates in places outside Beijing Municipality and the personnel thereof by referring to the above-mentioned measures, and put them on records at the State General Administration of Taxation. VI. The above Notice shall be implemented as of the date of January 1, 2004. |
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