Japanese students studying abroad can enjoy tax-free shopping. The rule is that they can enjoy tax-free while in Japan within six months, but they must return to their country within six months. Tip: The shopping receipt will be stapled to your passport, and not all stores are tax-free.

Specific tax exemptions are tax exemption provisions specially formulated for individual and special circumstances based on changes in political and economic conditions and the need to implement tax policies.

This type of tax exemption is generally a policy measure adopted that cannot or is not suitable to be listed one by one in the tax law, or a supplementary tax exemption clause made after the economic situation changes.

This type of tax exemption is generally authorized by the tax legislative body, and is decided by the national or regional administrative agency and the national tax department within the prescribed scope of authority. The scope of tax exemption is small, the tax exemption period is short, and the tax exemption objects are specific and clear, and most of them are targeted at specific individual taxpayers or some specific tax objects and specific business operations.

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 "Registration Certificate for Imported Duty-Free Articles" issued by the customs;

(3) Hold foreign currency 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, the passenger has the quota allowed to bring in duty-free items, and must be in the restricted items Variety and quantity range. Passengers who meet the above conditions can go to designated tax-free places.

If VAT is not paid on taxable products, VAT invoices cannot be issued. When enterprises purchase tax-free goods, they can deduct input tax based on 10% of the purchase amount. Duty-free goods can usually be purchased at duty-free shops at airports, in countries and regions where consumer goods are free of charge, and in countries where foreign tourists are given preferential treatment when purchasing consumer goods.

Baidu Encyclopedia - Duty Free

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