As of April 1, 2019, the calculation of VAT refundable shall be based on the invoice amount (including VAT) of tax-refundable goods. For items with the applicable tax rate of 13%, the tax refund rate is 11%.For items with the applicable tax rate of 9%, the tax refund rate is 8%.

The calculation formula is as follows:

Amount of the tax refund=sales invoice amount (including VAT of the tax-refundable goods) × tax refund rate -service fee charged by tax refund agencies for processing the tax refund