白话税收｜一次看懂什么是离境退税

Group 1: Departure Tax Policy - The departure tax refund policy allows foreign travelers to receive a refund of value-added tax (VAT) on eligible purchases made at designated tax refund stores upon leaving the country [1] - 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 [1] Group 2: Refundable Items - Refundable items are personal goods purchased by foreign travelers at tax refund stores that meet certain conditions, excluding prohibited and restricted items as listed by the government [2] - Items that are exempt from VAT and those specified by the Ministry of Finance, Customs, and the State Administration of Taxation are also not eligible for refunds [2] Group 3: Refund Conditions - To apply for a refund, foreign travelers must meet several conditions, including a minimum purchase amount of 200 RMB at the same store on the same day, the items must not have been used, and the purchase must be made within 90 days of departure [3] Group 4: Refund Amount - The refund amount is calculated based on the invoice amount (including VAT) with specific refund rates: 11% for items taxed at 13% and 8% for items taxed at 9%, minus any handling fees charged by the refund agency [4] Group 5: Refund Currency and Methods - Refunds are issued in RMB, with options for cash or bank transfer. For refunds exceeding 20,000 RMB, only bank transfer is permitted [4] Group 6: Refund Process - The refund process involves several steps: purchasing items, obtaining necessary documentation, customs verification, and submission to a tax refund agency for processing [5] - The "immediate purchase and refund" service includes additional steps such as credit card pre-authorization and receiving a prepayment equivalent to the refund amount [5]