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根据《维也纳外交关系公约》、《维也纳领事关系公约》、《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》和《中华人民共和国增值税暂行条例》及《财政部、国家税务总局关于外国驻华使（领）论及其外交人员购买中国产物品有关退税问题的遗知》（
According to the Vienna Convention on Diplomatic Relations, the Vienna Convention on Consular Relations, the Regulations on the Privileges and Immunities of the People’s Republic of China on Diplomatic Privileges and Immunities, the Regulations on the Privileges and Immunities of the People’s Republic of China, the Provisional Regulations on Value Added Tax of the People’s Republic of China and the Ministry of Finance , The Unknown of the State Administration of Taxation on the Issue of Refund of Taxes on the Purchase of Chinese-made Goods by Foreign Diplomatic Staffs by Foreign Ambassadors to China (Colloquium) (