First, the tax refund conditions:
1, the goods must be purchased within 3 months.
2. The overall value needs to be more than 30 pounds.
3. Not all stores support tax refund, so you need to confirm before buying (a) whether there is a tax refund sign in the store (duty-free shopping) b) If there is a sign, you may not be able to refund the tax for some reason, so you can ask the clerk if it is better to be tax-free.
4. The following items cannot be refunded:
Commodities that have been used or partially used in the EU, such as perfume; Service fees, such as hotel fees; Commodities with value-added tax of 0, such as: most foods, books, newspapers and children's clothes (1under 3 years old); Newly purchased or used cars; Goods purchased by passengers planning to leave the EU by boat; Exporting goods worth more than 600 pounds for commercial purposes; Goods exported by sea; Need; Mail order goods, including online shopping goods.
2. Tax refundable target: non-EU residents visiting the UK with tourist visas, or EU members who can prove that they have been away from the UK for at least 12 months.
Consumer requirements: The amount of each shopping receipt should not be less than 25 pounds (32 dollars).
Legal basis:
People's Republic of China (PRC) tax collection management law
Thirty-sixth enterprises or foreign enterprises set up in China to engage in production and business operations, places and their affiliated enterprises shall collect or pay the price and expenses according to the business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income or income is reduced without collecting or paying the price or expenses according to the business dealings between independent enterprises.
Thirty-seventh taxpayers engaged in production and business operations and taxpayers engaged in temporary business operations fail to go through tax registration in accordance with the provisions, which shall be approved by the tax authorities and ordered to pay; In case of non-payment, the tax authorities may detain commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; If the tax payable is not paid after the seizure, the seized commodities and goods shall be auctioned or sold according to law with the approval of the director of the tax bureau (sub-bureau) at or above the county level, and the proceeds from the auction or sale shall be used to offset the tax payment.