@境外旅客！离境退税「即买即退」办理指南请查收！

Core Viewpoint - The article discusses the improvements made by the State Taxation Administration to enhance the convenience of tax refunds for overseas travelers, specifically promoting the "immediate refund upon purchase" service in Ningbo [1]. Group 1: Eligibility and Conditions for Tax Refund - Overseas travelers eligible for tax refunds must meet the following conditions: - The total amount of tax refund items purchased in the same store on the same day must reach 200 RMB [4]. - The purchased items must not have been used or consumed [4]. - The departure date must be within 90 days of the purchase date [4]. - The items must be carried by the traveler or checked in for departure [4]. - For the "immediate refund upon purchase" service, additional conditions include: - The store must be part of the Ningbo initiative for this service [4]. - The traveler must promise to leave within 25 days of the purchase and hold a credit card capable of pre-authorization [4][5]. Group 2: Refund Calculation - The tax refund amount is calculated based on the sales invoice amount (including VAT) of the items being taken out of the country. The formula is: - Refund Amount = Sales Invoice Amount (including VAT) × Refund Rate - Refund Agency Handling Fee [5]. - The refund rates are as follows: - For items with a VAT rate of 13%, the refund rate is 11% [5]. - For items with a VAT rate of 9%, the refund rate is 8% [5]. Group 3: Refund Process - The refund process involves three main steps: 1. Purchase of tax refund items and obtaining the refund application form and sales invoice from the store [6]. 2. Customs verification at the departure port, where travelers must present the items, application form, sales invoice, and identification [6][7]. 3. Submission of documents to the tax refund agency for processing [7]. - For the "immediate refund upon purchase" service, the store must handle credit card pre-authorization and issue the refund application form at the time of purchase [7].