From 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