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Definition: Incentive travel refers to a fully-funded, premium trip provided by a corporation to reward its employees, distributors, or business partners for achieving specific performance targets or corporate goals. It represents the "I" in the MICE (Meetings, Incentives, Conferences, and Exhibitions) industry. Characteristics:

"VAT Refund" stands for Value-Added Tax refund, which refers to the process allowing international tourists to claim back the consumption tax paid on goods purchased during their stay in a foreign country. Its key characteristics include: (1) Eligibility requires the purchaser to be a non-resident visitor departing the host country within a specific timeframe. (2) Tourists must meet a minimum spending threshold at designated tax-free stores. (3) The refund applies strictly to unused, tangible goods taken out of the country, excluding consumed services like hotel stays or dining. In practical application, a foreign traveler buying a luxury watch in Europe can present their passport, original receipts, tax-free forms, and the purchased item at the airport customs desk before departure to process the tax refund in cash or via credit card.