As of May 1st, 2016, Beijing Language andCulturalCenterfor Diplomatic Missions (LCC) will officially issue Value-added Tax (VAT) Invoices. Hereby, we would like to make the following explanations:

1. The types of receipts or invoices issued by LCC are as follows:

If you are embassy staff and enjoy the tax rebate policy, you can directly ask the cashier for a General VAT Invoice upon your payment or take your Receipt issued by LCC to exchange for the aGeneral VAT Invoice within 180 days.

If you are an enterprise customer but do not enjoy input tax deduction or need not to have input tax deduction, we can directly issue you a General VAT Invoice. If you need input tax deduction, you shall submit relevant documents to LCC first, and after the approval of LCC, we will apply for a Special VAT Invoice for you from Beijing Municipal Office, State Administration of Taxation.

2. Explanations on LCC’s provision of Special VAT Invoices:

Currently, LCC is a Small-scale Taxpayer. Therefore, we can only provide Special VAT Invoices issued by Beijing Municipal Office, State Administration of Taxation with the tax rate of 3%. “Issued Invoice”* is printed on the Invoice.

* Issued Invoice refers to the invoice issued by BeijingMunicipal Office, State     Administration of Taxation on behalf of LCC.

3. The following relevant documents shall be submitted to LCC first if you require a Special VAT Invoice:

① Enterprise Legal Person Business License (duplicate)

② Permit to open a bank account

③ Tax Registration Certificate (duplicate), with the seal of “General Taxpayer” stamped on it

④ If there is not a seal of “General Taxpayer” stamped on the Tax Registration Certificate, you shall provide the Notice of General Taxpayer Identification

⑤ Related information including company name, taxpayer identification number, address and phone number

The aforesaid five documents can be scanned and emailed to LCC, or the photocopies of the aforesaid five documents with the official seals can be sent directly to LCC.

The aforesaid documents need to be submitted to LCC once a year (usually, at the beginning of each year). In case of any changes, please submit the updated documents to LCC shortly.

4. How to get the refund

If you are provided with a Receipt or a General VAT Invoice by LCC upon your prepayment, in case you have adequate and sound reasons to get the refund, you MUST return the corresponding Receipt or General VAT Invoice to LCC before you are refunded.

If you are provided with a Special VAT Invoice by LCC upon your prepayment, in case you have adequate and sound reasons to get the refund, you MUST return the corresponding Special VAT Invoice to LCC and submit relevant documents required by Beijing Municipal Office, State Administration of Taxation before you are refunded.

Appendix: The sample of a General VAT Invoice

BeijingLanguage and Cultural Center for Diplomatic Missions (LCC)

Tel: 65323005, 65325640

Address: No. 7 Sanlitun, Beixiaojie, Chaoyang District

E-mail: lcc@chinesestudy-lcc.com

Website: www.bds-cn.com/en/whjl