• Foreigners and compatriots from Hong Kong, Macao, and Taiwan who have continuously resided in China for no more than 183 days.

• Personal items purchased by outbound tourists themselves from tax refund stores and meeting tax refund conditions. This does NOT include:
• Items listed in the People's Republic of China Prohibited and Restricted Items for Import and Export;
• Items sold by tax refund stores that apply the value-added tax (VAT) exemption policy;
• Other items stipulated by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration.

• Enterprises registered with the competent tax authority, where outbound tourists can apply for tax refunds for purchased items when departing. To become a tax refund store, an enterprise must:
• Have the qualification of a general VAT taxpayer;
• Have a tax credit rating of A, B, or M;
• Complete the registration process with the competent tax authority.

1. After purchasing tax-refundable items from a tax refund store, outbound tourists must obtain a tax refund application form from the store by presenting:

a.Valid identification documents;

b.VAT ordinary invoices (paper or electronic) for the purchased items.

2. The total amount of tax-refundable items purchased by the same outbound tourist on the same day at the same tax refund store must reach CNY 500 or more.

3. The purchase date of the items must:

a.Be within 183 days from the tourist's last entry date;

b. Not exceed 90 days from the departure date.

• The refund amount is calculated based on the sales invoice amount (including VAT) of the tax-refundable items and the specified refund rate:
• Refundable VAT amount = sales invoice amount (including VAT) × refund rate
• Actual refund amount = refundable VAT amount - tax refund agency service fee

1. When departing, outbound tourists must go through customs verification for the tax-refundable items.

2. Apply for the tax refund from a tax refund agency by submitting:

a.Valid identification documents;

b. The tax refund application form stamped and verified by customs.

3. The tax refund agency will process the refund after verifying the information:

a.For refunds exceeding CNY 20,000, the refund must be made via bank transfer;

b.For refunds not exceeding CNY 20,000, the tourist may choose cash refund or bank transfer.

• To further improve the policy, relevant authorities have introduced facilitation measures, including:
• Optimizing information systems for fully electronic tax refund processing to enhance efficiency in form issuance and verification;
• Relaxing the registration criteria for tax refund stores to include taxpayers with a tax credit rating of M;
• Streamlining the registration process for tax refund stores.

https://www.chinatax.gov.cn/chinatax/n810214/c102374/c102375d/c5240753/content.html