Recently, it's determined by the Heilongjiang provincial government that Harbin, Heihe and Suifenhe will be the first group of pilot cities of Heilongjiang Province for overseas tourists' exit tax refund. The journalist learns from many departments that there will be 20 shopping malls in Harbin as exit tax refund pilots, and the overseas tourists could get 11% VAT tax refund of the invoice amount upon exit after shopping. This policy will be implemented since July 1st .
According to relevant national regulations, the exit tax refund policy is applicable for foreigners and compatriots from Hong Kong and Macau whose continuously residing in mainland China less than 183 days, and the tax refund commodities purchased from the designated tax refund shopping malls and carried out of the country by the tourists will enjoy tax refund policies according to the regulations above.
According to introduction made by the National Tax Bureau of Harbin, the commodities enjoy tax refund policies including clothing, shoes and hats, cosmetics and electrical appliances, totally 21 categories and 324 kinds. However, foods, beverage and other commodities and the articles prohibited by China cannot enjoy the tax refund policy.
Meanwhile, the overseas tourists should meet the prerequisites that the amount of commodities purchased from the same tax refund shopping mall in the same day should be above RMB 500 yuan, and the interval from the exit date to the purchase date should be less than 90 days in order to enjoy the tax refund policy. The tax refund rate is 11%, it’s VAT of commodity, and the tax refund agency will charge 2% from the tax refund, that is to say, the tax refund amount actually got by the overseas tourists is 9% of the invoice price.
20 Designated Shopping Malls as the Pilots for Overseas Tourists
The Overseas Tourists Could Apply for Tax Refund at Airport before Departure
According to statistics, there are 211,000 person/times tourists entry into China from Harbin in the whole year of 2015, it’s increased by 2.4% than the same period of the previous year. In a near future, so many overseas tourists will enjoy preferential prices for shopping in Harbin. Currently, 20 exit tax refund shopping malls have been registered in Harbin, including Yuanda Shopping Center, Central Shopping Mall, Songlei Shopping Mall, Mykal Shopping Mall, Zhuozhan Shopping Mall, Parkson and other large shopping malls.
The overseas tourists could handle tax refund procedures by receipts, invoices and other information at the International Departure Terminal of Harbin Taiping International Airport after shopping at the aforementioned shopping malls, and fill out relevant bills for tax refund application. The tax refund agency will pay the tax refund amount via T/T if the amount is above RMB 10,000 Yuan, and in cash or via T/T if the amount is below RMB 10,000 Yuan. The tax refund agency in Harbin is ICBC.