Traditional Culture Encyclopedia - Travel guide - Do I have to pay consumption tax when I travel to Japan to buy an Apple mobile phone?
Do I have to pay consumption tax when I travel to Japan to buy an Apple mobile phone?
When you buy something in the duty-free shop, you will get a tax refund when you show your passport and pay the tax. When you leave Japan, you can use the tax refund form to refund the tax you paid.
3. At present, there is no mobile phone in duty-free shops, and Apple's official website and stores don't support tax refund, so you can't buy a mobile phone free of consumption tax.
Relevant aspects of consumption tax:
1. Consumption tax (special goods and services tax) is the general name of all kinds of taxes that tax the turnover of consumer goods.
It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. Consumption tax is a typical indirect tax.
3. Consumption tax is a new tax set in turnover tax in 1994 tax system reform.
4. Consumption tax is subject to in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future wholesale and retail links, because the consumption tax is included in the price, there is no need to pay consumption tax, and the tax is ultimately borne by consumers.
5. Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
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