【转发收藏】境外旅客离境退税指引

Core Viewpoint - The article emphasizes the benefits of the departure tax refund policy for foreign travelers, highlighting how it can help them save money while shopping during their stay in China [4]. Departure Tax Refund - The departure tax refund allows foreign travelers to reclaim VAT on eligible purchases made at designated tax refund stores when they leave the country [4]. - Travelers must meet specific conditions to enjoy the "immediate purchase and refund" service, including holding a credit card for pre-authorization and committing to leave within a specified timeframe [4]. Eligible Travelers and Ports - Foreign travelers are defined as individuals residing in China for no more than 183 days, including foreigners and residents from Hong Kong, Macau, and Taiwan [4]. - Departure ports are officially open areas with tax refund agencies, including air, sea, and land ports [4]. Refundable Items - Refundable items must be personal goods purchased at tax refund stores, excluding prohibited items listed in the "Prohibited and Restricted Items for Entry and Exit" [5]. - Specific categories of items that cannot be refunded include precious metals, national currency, and endangered species [5]. Refund Conditions - To qualify for a refund, the total amount of refundable items purchased in a single store on the same day must reach 200 RMB, and the items must not have been used or consumed [6]. - The purchase date must be within 90 days of departure, and the items must be carried or checked out of the country by the traveler [6]. Refund Amount and Rates - The refund amount is based on the invoice amount (including VAT), with a refund rate of 11% for items subject to a 13% VAT rate and 8% for those subject to a 9% VAT rate [6]. - The calculation formula for the refund amount is: Refund Amount = Invoice Amount (including VAT) × Refund Rate - Refund Agency Handling Fee [6]. Refund Methods - Refunds can be processed either in cash or via bank transfer, with the method depending on the refund amount [7]. - For amounts exceeding 20,000 RMB, only bank transfer is allowed [7]. Refund Process - Travelers must request a departure tax refund application form and sales invoice from the tax refund store after making a purchase [7]. - At the departure port, travelers must present the refundable items, application form, sales invoice, and valid identification to customs for verification [8]. - After customs approval, travelers can submit their documents to the tax refund agency for processing [8].