离境退税商店申请全攻略：超详细步骤解析

Core Viewpoint - The article outlines the conditions and procedures for becoming a tax refund store for outbound travelers, as per the announcement from the State Taxation Administration of China [4][5]. Group 1: Conditions for Becoming a Tax Refund Store - The store must have general VAT taxpayer qualifications [4]. - The tax credit level must be A, B, or M (if there is no valid tax credit level, the store can apply for a reassessment) [4]. - The store must agree to install and use the tax refund management system, ensuring it meets operational requirements for timely and accurate reporting to the tax authority [4]. - The store must agree to maintain separate sales details for refund items and accurately calculate them [4]. Group 2: Required Documentation for Registration - The store must submit the "Outbound Traveler Shopping Tax Refund Store Registration Form" [5]. - A written certificate from the tax authority confirming compliance with the first two registration conditions is required [5]. - A written consent form is needed to confirm agreement with the last two registration conditions [5]. Group 3: Registration Process and Compliance - The tax authority must verify the registration materials within five working days and complete the registration for compliant stores [5]. - Upon successful registration, the tax authority will issue a unified tax refund store identification [5]. - If there are changes in the registration information, the store must report these changes within ten days [7]. - In cases of dissolution, bankruptcy, or other circumstances, the store must apply for tax registration cancellation [7]. Group 4: Termination of Registration - The tax authority will terminate the registration and revoke the store's identification if it no longer meets the registration conditions [9]. - Non-compliance with issuing tax refund application forms or failing to report corresponding invoices will also lead to termination [9]. - Administrative or criminal penalties due to tax violations will result in the cancellation of the store's registration [9].