Foreigners who spend money in China can also apply for tax refund. Consumption tax rebate is an important means to promote regional tourism and economic development, which has a relatively long history and a very mature model in European countries. In recent years, China is also gradually synchronizing with the international community, and constantly innovating and developing at the policy and technical levels. On the national policy level, the Ministry of Finance of China issued an announcement on 20 15 16, deciding to implement the tax refund policy for overseas tourists' overseas shopping abroad nationwide, which marked the official start of the tax refund policy for China. Accordingly, when the amount of tax refund items purchased in the same tax refund shop on the day of departure reaches the 500 yuan RMB and other conditions, overseas travelers can apply for VAT refund according to regulations, and the tax refund rate is mostly 1 1%.
According to the relevant regulations of the Ministry of Finance of People's Republic of China (PRC), the General Administration of Customs and State Taxation Administration of The People's Republic of China, the tax refund policy for departure is applicable to foreigners and compatriots from Hong Kong, Macao and Taiwan who have lived in China for no more than 183 days. To apply for tax refund, the amount of tax refund items purchased by the same overseas traveler in the same tax refund shop on the same day must reach 500 yuan and above. Tax refund items have not been activated or consumed; The departure date is no more than 90 days from the purchase date of tax refund items; Four conditions for overseas passengers to carry or check out the purchased tax refund items with their luggage.
According to the implementation plan of our province, the exit tax refund port of our province is located in Zhengzhou Xinzheng International Airport, and the first batch of 17 shops with Henan characteristics and in line with the policy provisions are selected as tax refund shops, which are distributed in seven provincial cities including Zhengzhou, Kaifeng, Luoyang, Anyang, Jiaozuo, Xinxiang and Xuchang. Overseas travelers who buy goods in tax refund shops and leave the country after customs verification can be given an actual tax refund of 9% of the amount of the goods purchased by Zhongyuan Bank, which is located in the isolation area of the airport departure port.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 1 of the Individual Income Tax Law of People's Republic of China (PRC)
Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.