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What is the difference between tax exemption and tax refund?

1. Different types of tax refunds

The tax refund type is value-added tax, which is refundable for ordinary consumption in non-duty-free shops, while the tax-free tax type is import tariff, which is aimed at shopping and consumption in duty-free shops.

2. Tax-free products are different

The tax-free categories are mainly perfumes, leather bags, cosmetics, jewelry, etc., which are foreign brands, and the items that Hainan’s departure tax refunds stipulate in the tax refund policy mainly include clothing. , shoes and hats, cosmetics, watches, jewelry, electrical appliances, stationery, sporting goods, etc., 324 categories in 21 categories. Food, tobacco, wine, cars, motorcycles, gold and silver jewelry, etc. cannot enjoy tax refunds.

3. Different beneficiary groups

Tax refunds benefit from departing foreigners, and the applicable groups are mainly foreigners and compatriots from Hong Kong, Macao and Taiwan who have lived in my country for no more than 183 consecutive days. The tax exemption is applicable to any outlying island tourists, including foreigners, compatriots from Hong Kong, Macao and Taiwan, as well as domestic outlying island tourists, and the benefits are wider.

Extended information:

To purchase foreign exchange goods at domestic duty-free shops, you must meet the following conditions:

1. Be a qualified supplier;

2. Valid documents that meet the regulations, namely my passport and the "Luggage Declaration Form for Inbound Passengers" or the "Registration Certificate for Imported Duty-Free Articles" issued by the customs;

3. Holding the certificate from Foreign currencies brought in from abroad and declared to the customs;

4. Comply with the customs regulations on the inspection and release of duty-free items, that is, passengers have the quota of duty-free items allowed to be brought in, and the items are within the limited variety and quantity range Inside. Passengers who meet the above conditions can purchase duty-free goods at designated duty-free goods stores.

Baidu Encyclopedia-Tax Free

Baidu Encyclopedia-Tax Refund