The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
TAX REFUND FOR FOREIGN TOURISTS
Author(s): 
Pages: 25-30
Year: Issue:  3
Journal: World Market Journal

Abstract: 境外旅客购物离境退税政策(以下简称“离境退税政策”)是指境外旅客在定点商店购物后,离境时可根据相关规定办理退税手续,所退税款为该商品零售价中所含部分增值税或消费税.一般要求境外旅客在境内短期停留,且该商品必须由本人携运带出境外消费.实施该政策的目的是鼓励入境游客扩大购物消费,促进国家商务和旅游事业发展,同时在国际上塑造对外开放的良好形象.
Related Articles
No related articles found