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Generally, there is no direct tax refund policy for domestic sales, while exported mobile glamping pods (classified as movable houses) can enjoy a 13% value-added tax export refund rate.**\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788442350782_z86gf2e0_14df8464db.png)\n\n### Domestic Sales: No Direct Tax Refund Policy\nIn the currently published tax policies, no specific tax refund regulations for container houses in domestic sales have been found. Domestic tax incentives mainly focus on housing transactions, small and micro enterprises, and specific industries. For example:\n - **Housing Transactions**: Individuals purchasing their first or second family home can enjoy a契税 (deed tax) reduction (with a tax rate of 1%-2%). However, this only applies to residential properties and not to container houses.\n - **Small and Micro Enterprises**: Small-scale VAT taxpayers, small and low-profit enterprises, and self-employed individuals can enjoy reductions or exemptions of the “six taxes and two fees”. However, for container houses used in business operations, property tax reductions or exemptions need to meet specific conditions (e.g., there is controversy over whether movable panel houses fall within the scope of property tax levies, and it is necessary to determine whether they meet the standard of having a roof and enclosing structures based on their structure).\n\n### Export: Tax Refunds for Mobile Glamping Pods\nIf a container house belongs to a **mobile glamping pod** (classified under HS code 9406900090 as “other movable houses”), it can enjoy a VAT refund policy upon export:\n - **Refund Rate**: A 13% VAT export refund rate applies, and production enterprises implement the “exemption, credit, and refund” method (exempting VAT on export links, offsetting input tax against domestic sales tax payable, and refunding the remaining unoffset amount).\n - **Compliance Requirements**: Applications must be made through the electronic tax bureau or the international trade “single window”. It is essential to ensure the “four-flow consistency” (contract flow, goods flow, capital flow, and invoice flow) and accurate HS code classification (misclassification as steel structures or containers will result in a lower refund rate or audit risks).\n\n### Precautions\n - **Classification Risks**: If a container house is misclassified as a steel structure (with a 9% refund rate) or a container (with a 10% refund rate), it may face the risk of tax supplements and late fees.\n - **Policy Validity**: The export tax refund policy is subject to the latest regulations in 2026, while most domestic tax incentives are valid until December 31, 2024. 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