1. The scope is different. Tax exemption can target a wide range of things; Bonded goods can only be targeted at goods;

2. The nature of policies is different. Tax exemption is a tax system; Bonded is a special case of taxation;

3. The products are different. Tax exemption can be aimed at many products including imported products; Bonded goods can only be implemented for imported goods;

4. The policy areas that can be established are different. Tax-free zones may be established; Bonded areas can only be established.

1. The conditions for purchasing duty-free goods are as follows:

1. It is a qualified supplier;

2. Unique valid documents that meet the requirements, that is, my passport, the luggage declaration form of inbound passengers who have passed the customs visa or the registration certificate of imported duty-free articles;

3. Holding foreign currency brought from abroad and declared to the customs;

4. Comply with the customs regulations on the inspection and release of duty-free articles, that is, passengers are allowed to bring in duty-free articles, and they are within the range of limited types and quantities of articles.

to sum up, the difference between bonded and tax-free lies in different scope, different nature of policies, different types of products and different policy areas that can be established. The purchase of duty-free trademarks needs to meet the prescribed supply targets; Valid documents; Comply with the customs regulations on the inspection and release of duty-free goods.

Legal basis:

Law on Tax Collection and Administration

Article 8

Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities.

taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.

taxpayers have the right to apply for tax reduction, exemption and refund according to law.

Provisional Regulations of the People's Republic of China on Value-added Tax

Article 21

In case of taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice may not be issued:

(1) The buyer of taxable sales behavior is an individual consumer;

(2) the tax exemption provisions apply to taxable sales.