【12366问答】离境退税相关机构的热点问答来看看吧！

Core Viewpoint - The article discusses the updated regulations regarding the tax refund process for foreign travelers, including the responsibilities of tax refund shops and the criteria for banks to become tax refund agents [1][2][3]. Group 1: Tax Refund Process - Tax refund shops must void the sales invoice and the corresponding tax refund application form if a foreign traveler returns goods after the issuance of the tax refund application [1]. - Once a sales invoice has been processed for tax refund, it cannot be voided or canceled with a red invoice [1]. - The new regulations are effective immediately upon publication [1]. Group 2: Eligibility of Banks as Tax Refund Agents - Banks wishing to become tax refund agents must meet specific criteria, including having facilities at the departure port, a functioning tax refund management system, and a clean tax compliance record for the past three years [2]. - The selection of tax refund agents will be conducted by provincial tax authorities in collaboration with finance and customs departments, ensuring fairness and transparency [2]. Group 3: Service Agreement and Duration - The service agreement between the provincial tax authority and selected tax refund agents will have a duration of two years [3]. Group 4: Tax Refund Methods - The refund currency will be in Renminbi, with amounts exceeding 20,000 RMB to be refunded via bank transfer, while amounts below this threshold can be refunded in cash or bank transfer based on the traveler's choice [5]. - Travelers must sign a receipt upon receiving or processing their tax refund [5].