In line with international practice and the principle of mutual
benefit and reciprocity, as a foreigner, you can apply for tax
refund for all the taxed goods you bought in China, including
imported goods. You can bring with you invoices of the goods and
apply at the competent departments of the Chinese Government. Goods
eligible for tax refund include:
1. Tap water, electricity, natural gas, and central heating
expenses consumed within the premises and residence of diplomatic
missions;
2. Building and decoration materials and equipments purchased
for premises and residence of diplomatic missions in the Chinese
market;
3. China-made motor vehicles bought within reasonable scope by
officials of diplomatic missions in the Chinese market for private
use;
4. Equipments of goods bought by diplomatic missions and their
staff in the Chinese market for private use within reasonable
scope, and each receipt amounts to no less than RMB 2000 yuan in
value;
5. Taxable maintenance service for private-use motor vehicles
owned by diplomatic missions and their staff.
If the goods you have purchased fall within the above
categories, you may apply for tax refund at competent authorities
of the Chinese Government through the foreign entity you work for
in China. To be more specific, the entity you work for should put
together all the requests on a quarterly basis, fill out Tax Refund
Application Form for Foreign Diplomatic (Consular) Missions in
China signed by the person in charge, submit the Form to the
Protocol Department, MFA. The latter will put together all the
requests and apply for tax refund at Beijing Office of State
Taxation Administration of China or Division of Privileges and
Immunity of the Protocol Department, MFA.
(Beijing.gov.cn October 16, 2006)
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