Supplementary Notice of the State Taxation Administration on Issues Concerning the Payment of Vehicle Purchase Tax by Staff of Overseas Diplomatic Missions Returning to China with Self-Used Vehicles
国家税务总局关于驻外使领馆工作人员离任回国进境自用车辆缴纳车辆购置税问题的补充通知
This document provides supplementary provisions on the vehicle purchase tax payment for self-used vehicles brought into China by staff of Chinese embassies and consulates upon their return. It also announces the annulment of certain clauses as referenced in subsequent tax regulatory announcements.