Traditional Culture Encyclopedia - Tourist attractions - What are the conditions for departure tax refund? What are the specific processes?

What are the conditions for departure tax refund? What are the specific processes?

With the improvement of people's living standards, in recent years, many people have set off an upsurge of traveling abroad, and choosing to travel abroad will involve related tax-related issues. Many people don't know what the tax refund for leaving the country means. The following Deep Space Network will explain it to you in detail.

I. Basic meaning of tax refund for departure

The tax refund policy for departure refers to the policy of refunding tax in accordance with regulations for the tax refund items that overseas tourists buy and carry out of the country at designated shops for tax refund.

II. Basic Process of Tax Refund for Departure

The policy of tax refund for departure is applicable to foreigners and compatriots from Hong Kong, Macao and Taiwan who have lived in Chinese mainland for no more than 183 days continuously. Its basic process includes four links: shopping application for tax refund, customs verification and confirmation, tax refund by agency and centralized tax refund settlement. Overseas travelers only involve the first three links.

Tax Refund Items

The items that can enjoy the tax refund policy include: clothing, shoes and hats, cosmetics, watches and clocks, jewelry, electrical appliances, medical care and beauty equipment, kitchen utensils, furniture, air conditioners, refrigerators, laundry equipment, televisions, photographic equipment, computers, bicycles, stationery, sporting goods, etc. ***21 categories.

III. Conditions for tax refund upon departure

(1) Purchase tax refund items at designated shops for tax refund, and obtain tax refund vouchers such as tax refund application forms according to regulations.

(2) Go through the departure formalities at the departure port, and the tax refund items have not been used or consumed before leaving the country.

(3) The departure date is not more than 9 days from the purchase date of the tax refund items

(4) The tax refund items purchased are carried or checked out of the country by overseas travelers themselves

(5) The tax refund items purchased are verified by the customs and signed on the tax refund application form

(6) The tax refund is handled at the designated tax refund agency.