China does not have a GST (or also known as VAT) refund scheme in place for ordinary foreigners, only those associated with foreign diplomatic missions can claim tax back on very limited goods - and the process is not that straightforward.

However, some foreign companies, particularly the multi-national ones or those investing more than a certain amount, may enjoy limited benefits on corp. taxes etc. as long as they reach an agreement with local government authorities and everything is within present laws in China.

In addition, some returning Chinese nationals, particularly those on student visas and have graduated from foreign higher education institutes, may be able to pay less taxes on very limited goods once they get back to China as long as they have the document issued by one of the Chinese embassies or diplomatic missions proving their status as a university graduate from that country or similar etc.

Regards.