国家税务总局关于修改《境外旅客购物离境退税管理办法（试行）》的公告

Core Points - The announcement modifies the "Management Measures for Tax Refunds for Foreign Travelers' Shopping (Trial)" to enhance the inbound consumption of foreign travelers [1][6] - The changes include adjustments to the definitions, procedures, and requirements for tax refund stores and the tax refund process [2][3] Group 1: Modifications to Regulations - The first article is revised to align with the State Council's decision on implementing tax refunds for foreign travelers [1] - The definition of tax refund stores is clarified, specifying that they must be registered with the competent tax authority [1] - The tax credit levels required for businesses to qualify as tax refund stores are specified as A, B, or M levels [1][2] Group 2: Application and Documentation Changes - The threshold for a single purchase by a foreign traveler in a tax refund store to qualify for a refund is set at 200 RMB [2] - The basis for calculating the refundable VAT amount is updated to include the sales invoice amount and the specified refund rate [2][3] - The maximum amount for tax refunds has been increased from 10,000 RMB to 20,000 RMB [3] Group 3: Operational Procedures - Tax refund stores must submit a registration form to the competent tax authority, which will verify the conditions within five working days [1][2] - The process for issuing tax refund application forms to travelers is detailed, including the requirement for valid identification and invoice verification [17][19] - Refund agents must maintain accurate records and submit monthly reports to the competent tax authority regarding the tax refunds processed [26][27]