With the improvement of national living standards, many people have set off a craze for traveling abroad and overseas travel in recent years. Choosing to travel abroad will involve related tax-related issues. Many people do not If you don’t know what the departure tax refund means, Deep Space Network will explain it in detail below.
1. The basic meaning of departure tax refund
The departure tax refund policy refers to the tax refund policy for overseas tourists who purchase tax refund items at designated tax refund stores and carry them out of the country according to regulations. .
2. Basic procedures for departure tax refund
The departure tax refund policy applies to foreigners and compatriots from Hong Kong, Macao and Taiwan who have stayed in mainland China for no more than 183 consecutive days. The basic procedures include: There are four steps in shopping tax refund application, customs verification and confirmation, agency tax refund and centralized tax refund settlement. Overseas tourists are only involved in the first three steps.
Tax refund items
The scope of items eligible for tax refund policies includes: clothing, shoes and hats, cosmetics, watches, jewelry, electrical appliances, medical care and beauty equipment, kitchen and bathroom appliances, furniture, Air conditioners, refrigerators, laundry equipment, televisions, photography (image) equipment, computers, bicycles, stationery, sporting goods, etc., 324 categories in 21 categories, but food, beverages, fruits, cigarettes, wine, automobiles, Motorcycles, etc. are not eligible for tax refund.
3. Departure tax refund conditions
(1) Purchase tax refund items at designated tax refund stores, the purchase amount reaches the refund threshold, and obtain tax refund vouchers such as tax refund application forms as required.
(2) Go through departure procedures at the departure port, and the tax refund items have not been used or consumed before departure.
(3) The date of departure shall not exceed 90 days from the date of purchase of the tax refund items
(4) The purchased tax refund items shall be carried by the overseas passenger himself or checked out of the country
< p>(5) The purchased tax refund items shall be verified by the customs and the tax refund application form shall be signed and stamped(6) The tax refund shall be processed at the designated tax refund agency.