According to international conventions, bilateral agreements and
the principle of reciprocity, the Chinese Government accords tax
exemption to foreign diplomatic personnel except for the following
items:
1. Dues and taxes that have been normally incorporated in the
price of goods or services;
2. Levies on the private real estate within the Chinese
territory, excluding the premises for diplomatic and consular
missions;
3. Inheritance-related duties; but if a diplomat dies, his
movable property in China is exempted form duties and taxes;
4. Foreign diplomats' income that is not derived from their
missions in China.
(Beijing.gov.cn October 16, 2006)