所谓外交税收豁免,即各国依据惯例或有关协议和公约,在税收上相互给予驻本国的外交代表、外交代表机构以及外交人员的一种外交特权待遇。其豁免的范围,一般限于进出口关税,关税附加及直接税。按照1947年11月12日联合国大会通过的《专门机构特权和豁免公约》(1948年12月2日生效),有关税收豁免规定如下:①专门机构,其资产、收入以及其他财 The so-called diplomatic tax exemption means that each country grants diplomatic privileges to foreign diplomatic representatives, diplomatic representations and diplomatic personnel in the country according to the conventions or relevant agreements and conventions. The scope of exemption is generally limited to import and export duties, customs duties and direct taxes. According to the Convention on the Privileges and Immunities of the Specialized Agencies adopted by the General Assembly of the United Nations on 12 November 1947, which entered into force on December 2, 1948, the relevant tax exemptions are as follows: ① Specialized agencies whose assets, revenues, and other financial resources