一图读懂：境外旅客购物离境退税指引（中文版）

Core Points - The Ministry of Finance has approved the implementation plan for the outbound tax refund policy for foreign travelers in Dalian, effective from July 1 [2] - The policy aims to facilitate foreign travelers in obtaining tax refunds on eligible purchases made in Dalian [2] Summary by Sections Eligibility for Tax Refund - Foreign travelers must meet the following conditions to apply for a tax refund: - 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 at the time of departure [4] - The departure date must be within 90 days of the purchase date [4] - The purchased items must be carried or checked in by the traveler when leaving the country [4] Eligible Items for Tax Refund - Tax refund items refer to personal goods purchased by foreign travelers that meet the refund conditions, excluding: - Items listed in the "Prohibited and Restricted Items for Entry and Exit" [5] - Items that are exempt from VAT under the tax exemption policy [5] - Other items as specified by the Ministry of Finance, Customs, and the State Taxation Administration [5] Calculation of Tax Refund Amount - The refundable amount is calculated based on the VAT-inclusive invoice amount of the purchased items: - Refundable VAT amount = Invoice amount (including VAT) × Refund rate - Refund agency handling fee [6] Example of Tax Refund Calculation - For a traveler who purchases an item for a total of 565 RMB with a VAT rate of 13%, the applicable refund rate is 11%. After deducting a 2% handling fee, the traveler can receive a refund of 50.85 RMB [7][8] Refund Currency and Methods - The refund currency is RMB [8] - Refund methods include cash and bank transfer; for amounts exceeding 20,000 RMB, only bank transfer is allowed [8] Process for Obtaining Tax Refund - Travelers must request a tax refund application form and sales invoice from the tax refund store after making a purchase [8] - At the departure point, travelers must present the tax refund items, application form, and sales invoice for customs verification [8] - The tax refund is processed by agencies located in the departure area, where travelers must provide necessary identification and documentation [8]