欢迎扫描下方二维码关注： /E明/邵工昌仍为"/大拟区伯大巨变, 条件4: 同意单独设置退税物品销售明细账，并准 确核算。 二. 备案手续 符合条件且有意向备案的企业,填写 《境外旅客购物离境退税商店备案表》， 直接或者委托退税代理机构向主管税务机 关报送。 境外旅客购物离境退税商店备案表 备案时间: tt一社会信用代码 记本 藤田郡 主管税务机关应当在收齐备案资料的 5个工作日内核对备案条件，对符合备案 条件的完成备案，对不符合备案条件的告 知企业。有关新增备案商店情况，及时报 告省税务局。 n 温馨提示 等您的商店完成备案后，只要与 本地退税代理机构就预付金等事项达 成一致后，就可以成为"即买即退" 商店啦。 TESTER 《国家税务总局关于推广境外旅客购 物离境退税"即买即退"服务措施的公 告》（国家税务总局公告2025年第9号） 《国家税务总局关于修改<境外旅客 购物离境退税管理办法（试行）>的公 告》（国家税务总局公告2025年第11 号) 供稿：张丽 制作：赵丽云 来源 上海税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文 ...

（央视财经《第一时间》）从本月开始，境外旅客购物离境退税政策正式在贵州省落地实施。 转载请注明央视财经 在退税商店购买退税物品的境外旅客通过贵阳龙洞堡国际机场口岸离境时，凭着购物离境退税申请单、销售发票与有效身份证件，向海关申报并接受海关核 验后，即可在指定的代理机构办理退税业务。在我国境内连续居住不超过183天的外国人和港澳台同胞均可申请。 根据贵州出入境边防检查总站统计数据，今年截至9月30日，贵阳口岸出入境人员21.38万人次，出入境航班共计2157架次。其中，享受互免、单免、24小时 和240小时过境免签政策入境外国人1.71万人次，同比增长243.3%。 目前，贵州省首批离境退税商店共有7家，涵盖奢侈品和日用百货、贵州特色产品等。今年以来，贵州省持续深化对外开放，贵阳龙洞堡国际机场开通了12 条国际及地区客运航线和3条国际货运航线。 编辑：潘煦 ...

欢迎扫描下方二维码关注： 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源青岛税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 I 了解 网 什么是离喷退微商店? 0 退税商店,是指报主管税务机关 备案、境外旅客从其购买退税物 品离境可申请退税的企业。 申请成为退税商店需要具备哪些条件? 符合以下条件的企业 经主管税务机关备案后即可成为退税商店: 一) 具有增值税一般纳税人资格 (一) 纳税信用细则 为A级 R级式M级 一 / (三) 同意安装、使用离境退税管理系 统并保证系统应当具备的运行条件,能 :够及时、准确地向主管税务机关报送相 :关信息。 (四) 同意单独设置退税物品销售明细 :账,并准确核算。 符合条件且有意向备案的企业如何 办理备案? 企业需填写《境外旅客购物离境退税商店备案 表》,并将备案表直接或者委托退税代理机构 向主管税务机关 ...

Group 1 - The Chinese government has released a joint policy consisting of 19 measures aimed at expanding service consumption, which includes easing market access in high-end medical sectors and promoting digital service consumption [1] - A new industry standard for medical devices utilizing brain-computer interface technology has been officially published in China [1] - Starting from October 1, 2025, Guizhou Province will implement a tax refund policy for overseas travelers on shopping purchases [1] Group 2 - The US stock market saw a collective decline in its three major indices, while the Nasdaq China Golden Dragon Index experienced an increase of 1.76% [1]

Core Point - Jilin Province will implement a tax refund policy for overseas travelers starting September 1, allowing them to receive VAT refunds on purchases made at designated stores [1] Group 1: Policy Implementation - The tax refund policy is aimed at overseas travelers leaving the country, specifically for goods purchased at tax refund stores [1] - Jilin Province has released the first batch of stores eligible for this tax refund program, with a total of 54 enterprises meeting the qualifications [1] Group 2: National Context - The tax refund policy can be implemented in any region that meets the criteria set by the Ministry of Finance, General Administration of Customs, and the State Taxation Administration [1]

Group 1 - The core viewpoint of the news is the introduction of a new tax refund policy for overseas travelers shopping in China, which allows for immediate refunds at designated stores [1][2] - The policy was implemented by the State Taxation Administration in April, and Shanshan Outlets in Tianjin is one of the first stores to offer this "buy and refund" service [1] - Tax officials provided detailed explanations of the new policy to both merchants and consumers, highlighting the ease of obtaining refunds with the necessary documentation [1][2] Group 2 - Tax officials set up consultation booths to promote tax policies and answer questions, addressing 25 inquiries and distributing over 120 informational materials during the event [2] - The West Qing District Taxation Bureau aims to continuously optimize service measures to ensure that tax policies effectively support local economic development [2]

Core Viewpoint - The article discusses the procedures and requirements for overseas travelers to apply for tax refunds at designated stores, emphasizing the importance of compliance with tax regulations and the use of specific authentication methods for logging into the tax refund system [24][28]. Group 1: Authentication Methods - The tax refund system supports two login methods: Tax Disk/UKey authentication and Unified Identity Management Platform authentication, allowing stores to choose their preferred method [3][4]. - For Tax Disk/UKey authentication, users must insert a tax digital certificate device and enter their username, password, and PIN for verification [3][4]. - The Unified Identity Management Platform requires users to input their username and password, redirecting them to select the appropriate business type for login [7][8]. Group 2: Application Process - The application process for tax refunds involves several steps, starting with entering traveler information, including name, document type, and entry time [10][17]. - Users can switch to a standard application form mode if needed, and various methods for entering invoice information are supported, including online query and manual entry [11][14]. - After entering the necessary information, users can save the application and choose a payment method for the tax refund [17][18]. Group 3: Store Registration Requirements - To become a designated tax refund store, businesses must meet specific application conditions and complete a registration form, which must be submitted to the tax authority [24][27]. - The tax authority will verify the registration conditions within five working days and inform businesses of their compliance status [27][29]. - Compliance with operational regulations is essential after registration to maintain the status of a designated tax refund store [29].

Group 1 - The implementation of the outbound tax refund policy for foreign travelers in Hubei aims to stimulate the consumption market and attract more international tourists to the region [1][2] - The policy allows foreign travelers to receive a refund of the value-added tax (VAT) on eligible purchases made at designated stores upon departure from the country [2] - The first customer to benefit from this policy was a foreign teacher from the UK, who purchased items totaling 1,968 yuan and received a tax refund of 177.12 yuan [1] Group 2 - The Hubei Provincial Finance Department has announced the first batch of 57 stores eligible for the outbound tax refund program, marking a significant step in promoting international consumption facilitation [1] - The tax refund threshold has been significantly lowered from 500 yuan to 200 yuan, expanding the policy's benefits to a larger number of travelers [2] - The cash refund limit has been increased from 10,000 yuan to 20,000 yuan, and the transfer refund limit has been removed, enhancing the shopping experience for both small and high-end consumers [2]

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]

Group 1 - The new Mineral Resources Law will be implemented starting July 1, 2025, emphasizing support for strategic mineral resources exploration, extraction, trade, and reserves to enhance capacity and optimize the industry [1] - The National Development and Reform Commission (NDRC) and the National Energy Administration have announced reforms to improve the "getting electricity" service level, effective from July 1 [2][3] - The NDRC has issued a notice to reduce the baseline service fees for credit report inquiries by commercial banks and other institutions, expected to save users approximately 1.1 billion annually starting July 1 [4] Group 2 - The "Tax Payment Credit Management Measures" will take effect on July 1, enhancing the standards for correcting minor credit violations and establishing a gradual repair mechanism for unpaid taxes [5][6] - The new "Management Measures for Information Disclosure of Listed Companies" will be implemented on July 1, requiring companies to disclose significant risk factors that may adversely affect their core competitiveness and future development [7] Group 3 - A notification regarding the application of drug traceability codes in medical insurance and work injury insurance will be effective from July 1, requiring sales to scan codes for insurance fund settlements [8][9] - The "Labor Ability Appraisal Management Measures" will be implemented on July 1, focusing on convenience for applicants and reducing redundant submission of materials [10][11] Group 4 - The announcement to regulate new psychoactive substances, including nicotine-like substances, will take effect on July 1, aiming to prevent abuse and combat related criminal activities [12] - The Ministry of Finance has announced that Dalian and Hubei will implement a tax refund policy for overseas travelers starting July 1 [14][15] Group 5 - The new regulations for military recruitment in Tianjin will take effect on July 1, ensuring that new recruits enjoy benefits from the date of approval for enlistment [17][18] - The "Shanxi Province Rural Revitalization Promotion Regulations" will be effective from July 1, encouraging cooperation between farmers and agricultural enterprises to share value-added benefits [19][20] Group 6 - The "Zhejiang Province Urban Community Renewal Regulations" will be implemented on July 1, focusing on the orderly layout of public spaces and promoting minor renovations [22][23] - The "Hubei Province Heroes and Martyrs Protection Regulations" will take effect on July 1, protecting the environment and atmosphere of memorial sites [24][25] Group 7 - New regulations in Guangdong prohibit the forced purchase of school uniforms for students, effective from July 1 [26][27] - The "Hainan Province Measures for Strictly Regulating Administrative Inspections of Enterprises" will be implemented on July 1, aiming to reduce excessive inspections [28][29] Group 8 - The "Chongqing Parking Management Regulations" will take effect on July 1, mandating a minimum of 15 minutes of free parking time in government-regulated parking lots [30][31]