Shopping tax rebate refers to the policy of refunding the tax rebate on the tax rebate items purchased by overseas tourists in the tax rebate designated stores that are carried out of the country, according to the provisions of the tax rebate. You can redeem the tax refund check after getting it stamped and exchanged for cash.
The shopping tax rebate system originated in Sweden in the early 1980s. According to the practice of each country, it can be mainly divided into three modes: retail export scheme, tourist tax rebate scheme, and central tax rebate agency.
Expanded Information:
Basic process of departure tax rebate: The departure tax rebate policy applies to foreigners and compatriots from Hong Kong, Macao and Taiwan who have resided in the mainland of China for not more than 183 consecutive days, and its basic process includes: shopping application for tax rebate, customs inspection and confirmation, tax rebate by the agent and centralized tax rebate settlement of the four links, and the foreign travelers are only involved in the first three links.
The range of items eligible for tax rebate policy includes: clothing, shoes and hats, cosmetics, clocks and watches, jewelry, electrical appliances, health care and beauty equipment, kitchen and bathroom appliances, furniture, air conditioners, refrigerators, laundry equipment, televisions, photographic (like) equipment, computers, bicycles, stationery, sporting goods and so on, ****324 kinds of 21 categories
The conditions of the tax rebate for tax rebate at the border:
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1. Purchase tax-refundable items in tax-refund designated stores, with the purchase amount reaching the starting point of refund, and obtain tax refund vouchers, such as tax refund application form, according to the regulations.
2. Going through the departure procedures at the port of departure, and the tax-refundable articles have not been activated or consumed before departure.
3. The date of departure is not more than 90 days from the date of purchase of the tax refund items
4. The purchased tax refund items are carried by the overseas travelers themselves or consigned out of the country
5. The purchased tax refund items are verified by the Customs and signed on the application form for the tax refund
6. Tax refunds are processed by the designated tax refund agents.
Baidu Encyclopedia - Shopping Tax Refund
Baidu Encyclopedia - Departure Tax Refund