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Core Viewpoint - The article discusses the "Departure Tax Refund" policy for foreign travelers, detailing the process and requirements for obtaining a tax refund on purchases made in China [2][3][4]. Group 1: Definition and Scope - Departure tax refund refers to the refund of value-added tax (VAT) for foreign travelers on goods purchased in tax refund stores when leaving the country [2]. - Foreign travelers are defined as foreigners and residents from Hong Kong, Macau, and Taiwan who have stayed in China for no more than 183 days [3]. - Departure ports are officially open areas where the departure tax refund policy is implemented, including air, sea, and land ports [4]. Group 2: "Immediate Refund" Service - The "Immediate Refund" service allows foreign travelers to receive a refund at the point of purchase by signing an agreement and processing a credit card pre-authorization [6]. - To qualify for this service, travelers must pass customs verification and comply with the terms outlined in the agreement [7]. - Eligible items for the "Immediate Refund" service include those that fall under the current departure tax refund policy, excluding prohibited or restricted items [8]. Group 3: Store Requirements and Process - Stores wishing to offer the "Immediate Refund" service must reach an agreement with local tax refund agencies regarding pre-payment and other matters [9]. - The process for travelers involves three main steps: store issuance of a tax refund application, customs verification, and review by the tax refund agency [11]. - The agreement signed by travelers outlines their understanding of the rights and responsibilities associated with the "Immediate Refund" service [13][14]. Group 4: Financial Mechanisms - Credit card pre-authorization is a mechanism where the store or agency freezes an amount equivalent to the refund for the traveler [15][16]. - Pre-payment, which is the amount paid to travelers at the store, can be in cash or electronic form and is equivalent to the tax refund amount [18][20]. - The calculation for the pre-payment amount is based on the VAT-inclusive sales invoice amount, adjusted for the tax rate and any handling fees [21][22].