【实用】手把手教你如何成为离境退税“即买即退”商店

Core Viewpoint - The article discusses the recent updates on the "immediate refund" service for outbound travelers shopping in China, highlighting the potential benefits for businesses to attract foreign customers through tax refund policies [1]. Group 1: Conditions for Registration - Four clear conditions must be met for businesses to register as tax refund stores: - The business must have a valid general VAT taxpayer qualification [4]. - The business must agree to install and use the tax refund management system, ensuring it meets operational requirements for timely and accurate reporting to tax authorities [5]. - The business must maintain a separate detailed account for tax refund items and ensure accurate accounting [5]. - The business must have a tax credit rating of A, B, or M [4]. Group 2: Registration Process - The registration process is straightforward, requiring businesses to fill out the "Outbound Traveler Shopping Tax Refund Store Registration Form" and submit it directly or through a tax refund agency to the relevant tax authority [9]. - The tax authority is required to verify the registration conditions within five working days of receiving the application and will inform businesses of their eligibility [9]. - Once registered, businesses can become "immediate refund" stores after reaching an agreement with local tax refund agencies regarding prepayment and other matters [9].