@境外旅客！离境退税「即买即退」办税指南请查收！

Core Viewpoint - The article discusses the improvements made by the State Taxation Administration to enhance the convenience of the tax refund service for outbound travelers, specifically through the promotion of the "immediate refund upon purchase" service in Ningbo [1]. Group 1: Tax Refund Policy - The outbound tax refund policy allows foreign travelers to receive a refund of value-added tax (VAT) on goods purchased at designated stores when they leave the country [3]. - The "immediate refund upon purchase" service enables travelers to receive a cash equivalent of the tax refund at the point of sale after signing an agreement and completing a credit card pre-authorization [3][4]. Group 2: Eligibility and Conditions - Eligible travelers include foreigners and residents from Hong Kong, Macau, and Taiwan who have resided in mainland China for no more than 183 days [3]. - To qualify for a tax refund, travelers must meet several conditions, including a minimum purchase amount of 200 RMB at a single store on the same day and that the goods have not been used or consumed [4]. Group 3: Refund Calculation - The tax refund amount is calculated based on the sales invoice amount (including VAT) using the formula: Refund Amount = Sales Invoice Amount (including VAT) × Refund Rate - Refund Processing Fee [5]. - The refund rates are set at 11% for goods subject to a 13% VAT rate and 8% for goods subject to a 9% VAT rate [5]. Group 4: Refund Process - The refund process involves three main steps: purchasing the goods and obtaining the tax refund application form and sales invoice, customs verification, and applying for the refund through a designated tax refund agency [7][8]. - For the "immediate refund upon purchase" service, travelers must prepare specific documents, including the tax refund application form, sales invoice, and valid identification [8].