| 摘要 |
<p>A system for recovering refundable taxes such as value-added taxes (VAT) uses a transaction card, such as a credit or debit or electronic cash card, to record purchases made by a traveller that are subject to VAT in a foreign country. The traveller loads the transaction card with a software application that is able to record the purchases subject to VAT. The traveller uses the card to make purchases in the foreign country, and the card calculates and accumulates the VAT subject to refund. When leaving the foreign country, the traveller inserts the card into a terminal, the software application reads the VAT subject to refund, and the traveller selects whether to receive the refunded VAT in cash in local currency or in the currency of the country in which the traveller resides ("home currency"), as cash value on the card (if a cash or debit card), as a credit on the card (if a credit card), or by check in local or home currency.</p> |
