Workflow
图解税收|如何成为离境退税商店?看这一篇就够了
蓝色柳林财税室·2025-05-10 15:27

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the modification of the management measures for tax refunds for overseas travelers, outlining the conditions and processes for becoming a tax refund store [3]. Group 1: Conditions for Becoming a Tax Refund Store - A tax refund store is defined as an enterprise that has been registered with the competent tax authority, allowing overseas travelers to apply for tax refunds on goods purchased from it [4]. - The government encourages various types of stores, including international brands, domestic products, cultural and creative stores, souvenir shops, gift shops, and specialty stores, to become tax refund stores [4]. - New stores can qualify as tax refund stores if they meet the relevant regulations, with the addition of an M-level credit rating alongside A and B levels [5]. Group 2: Application Process - Enterprises must fill out the "Tax Refund Store Registration Form for Overseas Travelers" and submit it to the competent tax authority directly or through a tax refund agency [5]. - The competent tax authority is required to verify the registration conditions within five working days of receiving the application materials and inform the enterprise of the outcome [5]. - Upon successful registration, the tax authority will issue a unified tax refund store identification, which must be prominently displayed at the store for easy identification by overseas travelers [5]. Group 3: Changes and Cancellations - If there are changes to the registration information, the tax refund store must apply for changes within ten days of the change [6]. - In cases of dissolution, bankruptcy, or other circumstances, the store must apply for tax registration cancellation with the competent tax authority [6]. - The tax authority will terminate the registration of a tax refund store and revoke its identification if it no longer meets the registration conditions or violates tax regulations [6].