Core Viewpoint - The article discusses the updated regulations regarding the tax refund process for foreign travelers, including the responsibilities of tax refund shops and the criteria for banks to become tax refund agents [1][2][3]. Group 1: Tax Refund Process - Tax refund shops must void the sales invoice and the corresponding tax refund application form if a foreign traveler returns goods after the issuance of the tax refund application [1]. - Once a sales invoice has been processed for tax refund, it cannot be voided or canceled with a red invoice [1]. - The new regulations are effective immediately upon publication [1]. Group 2: Eligibility of Banks as Tax Refund Agents - Banks wishing to become tax refund agents must meet specific criteria, including having facilities at the departure port, a functioning tax refund management system, and a clean tax compliance record for the past three years [2]. - The selection of tax refund agents will be conducted by provincial tax authorities in collaboration with finance and customs departments, ensuring fairness and transparency [2]. Group 3: Service Agreement and Duration - The service agreement between the provincial tax authority and selected tax refund agents will have a duration of two years [3]. Group 4: Tax Refund Methods - The refund currency will be in Renminbi, with amounts exceeding 20,000 RMB to be refunded via bank transfer, while amounts below this threshold can be refunded in cash or bank transfer based on the traveler's choice [5]. - Travelers must sign a receipt upon receiving or processing their tax refund [5].

Core Points - Beijing has launched its first three "immediate refund" tax refund points for outbound travelers, enhancing the consumer experience for international visitors [1][3] - Five countries, including Brazil and Argentina, have joined China's visa-free policy, further boosting inbound tourism and consumption potential [1][11] - The "immediate refund" service allows travelers to receive tax refunds at the point of purchase, streamlining the process and encouraging more spending [7][9] Group 1: Tax Refund Points - The first three tax refund points are located in Wangfujing, Financial Street, and Guomao Mall, officially starting operations today [3] - The process at these points is efficient, with refunds completed in 5 to 10 minutes, significantly improving the experience for foreign tourists [4][6] - The number of tax refund stores in Beijing has exceeded 1,000, the highest in the country, indicating a robust infrastructure for tax refunds [7] Group 2: Policy Enhancements - The tax refund policy has been optimized, with the minimum purchase amount for refunds reduced from 500 yuan to 200 yuan, and cash refund limits increased from 10,000 yuan to 20,000 yuan [8] - The cumulative limit for same-day tax refund items has been raised from 50,000 yuan to 220,000 yuan, enhancing the attractiveness of the service [8] - The introduction of multilingual tax refund guides and electronic maps aims to improve the consumer experience for international visitors [8] Group 3: Consumer Trends - The popularity of domestic products among foreign tourists has surged, with traditional and modern Chinese goods gaining traction [9] - Data from Beijing Customs shows a significant increase in tax refund applications, with a total amount of approximately 369 million yuan in the first four months of the year, marking a year-on-year growth of 114.82% [9] - The implementation of the 240-hour visa-free transit policy has led to a 22.3% increase in inbound travelers, further stimulating consumption [11]

欢迎扫描下方二维码关注： 如何申请成为离境退税商店？点击了解→ 如何申请成为离境退税商店？ 小编一文梳理 往下看 1.具有增值税一般纳税人资格； 2.纳税信用级别为A级、B级或M级； 3.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； 4.同意单独设置退税物品销售明细账，并准确核算。 申请条件 成为离境退税商店后，主管税务机关向退税商店颁发统一的退税商店标识。退税商店应当在其经营场所显著位置悬挂 退税商店标识，便于境外旅客识别。 02 规范开具申请单 退税商店开具 《境外旅客购物离境退税申请单》 时，要核对境外旅客有效身份证件， 同时将以下信息采集到离境退 税管理系统 ： 办理资料及流程 1.向主管税务机关提交《境外旅客购物离境退税商店备案表》 2.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。 3.待商店完成备案后，只需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。 成为离境退税商店后， 以下三点请注意： 0 1 悬挂退税商店标识 具有以下情形之一的 ...

Core Viewpoint - The recent upgrade of the departure tax refund policy aims to stimulate inbound consumption by enhancing the convenience of tax refunds for foreign travelers [1][2]. Group 1: Policy Enhancements - The new notification expands the scope of departure tax refund stores, allowing newly established businesses with M-level tax credit ratings to qualify as refund stores [4][5]. - The process for registering tax refund stores has been simplified, allowing direct applications to the local tax authority instead of provincial tax bureaus, thus speeding up the registration process [4][5]. - Shanghai's tax authorities have implemented self-service terminals for tax refund applications, significantly reducing wait times for travelers [4][5]. Group 2: Impact on Consumer Experience - The introduction of "immediate purchase and refund" services in Zhejiang has led to increased consumer spending among foreign tourists, with a notable rise in sales and tax refund amounts [7]. - In 2024, Hangzhou's departure tax refund sales reached 110 million yuan, a 130% increase year-on-year, indicating a strong positive response from foreign consumers [7]. - The reduction of the minimum refund threshold from 500 yuan to 200 yuan and the increase of cash refund limits from 10,000 yuan to 20,000 yuan are expected to further enhance the shopping experience for foreign travelers [10]. Group 3: Regional Developments - Jiangsu province has seen a surge in foreign tourist interest, with shopping centers reporting high foot traffic and positive feedback on the shopping experience, particularly with the "immediate purchase and refund" policy [10]. - The establishment of 219 departure tax refund stores in Zhejiang, including key shopping destinations, has contributed to a vibrant shopping environment for foreign visitors [7].

转自：北京日报客户端 "中国游"的火爆，也带来了"中国购"热潮。为了方便旅客离境退税，大兴机场海关在海关申报柜台旁设 立专用行李传输通道，对旅客以托运行李方式带出的离境退税商品，在办理完离境退税验核手续后可原 地完成行李传输，简化了旅客值机手续，节约出行时间。 正值端午假期，海关提醒旅客，根据《中华人民共和国禁止携带、寄递进境的动植物及其产品和其他检 疫物名录》规定，（生或熟）肉类（含脏器类）及其制品、种子、苗木及其他具有繁殖能力的植物等动 植物及其产品均属于禁止携带入境的物品，旅客出入境时应主动了解并遵守我国相关法律法规，切勿盲 目购买、携带动植物及其产品入境。不要接受他人请求托带不属于本人的物品进出境，避免落入不法分 子的圈套。 与此同时，前往异国他乡时要注意人身健康安全，准备好治疗发热、腹泻、过敏等旅行常备药品和应急 药品，高血压、糖尿病等慢性疾病患者带足常用药品；在旅行中，要注意饮食饮水卫生安全，做好防蚊 虫叮咬措施；入境时，如有身体不适要如实向海关申报并配合做好卫生检疫；归国后，如出现任何身体 不适请您立即就医并告知旅行史，同时可咨询当地海关国际旅行卫生保健中心。 来源：北京日报客户端 5月31日9 ...

Core Insights - The increasing convenience and attractiveness of shopping and traveling in China, particularly in Shanghai, is drawing more international tourists [1] - Shanghai is enhancing its cultural tourism product offerings and consumer services to improve the travel experience for foreign visitors [1] Group 1: Tourist Experiences - Tourists from various countries express their admiration for Shanghai, highlighting its blend of modernity and tradition [3][4][6] - Many international visitors appreciate the ease of payment methods available in Shanghai, such as facial recognition technology [10][16] Group 2: Retail and Consumption Trends - There has been a 3% year-on-year increase in foreign customers at a local restaurant, with specific adaptations made for Korean tourists [18] - Korean tourists make up about 60% of the clientele at a local store, with significant weekend traffic [20] - The recent reduction of the threshold for tax refunds from 500 yuan to 200 yuan is expected to boost shopping among tourists [23] Group 3: Economic Impact and Growth - Shanghai's outbound tax refund sales increased by 81% year-on-year, with tax refund amounts rising by 77% [29] - The "immediate buy and refund" sales model has seen a staggering growth of approximately 40 times [29] - In the first four months of 2025, Shanghai welcomed around 2.6 million inbound tourists, marking a 37.1% year-on-year increase [27]

Core Points - The first "immediate buy and refund" centralized refund point for outbound tax refund has been launched in Qianhai Yifang City, Bao'an District, Shenzhen [2][3] - The State Administration of Taxation revised the outbound tax refund management measures in April, lowering the minimum refund threshold from 500 yuan to 200 yuan and increasing the cash refund limit to 20,000 yuan [2] - Bao'an District has successfully included 66 merchants in the outbound tax refund program, covering various consumer sectors such as international brands, fashion apparel, and 3C electronics [2] Group 1 - The "immediate buy and refund" service allows overseas travelers to sign an agreement and complete credit card pre-authorization to receive tax refunds on-site, significantly reducing the time required for the refund process [4] - Currently, 12 merchants, including DJI, have launched the "immediate buy and refund" service, catering to the demand for "Shenzhen-made" and domestic quality products among international travelers [4] - During the May Day holiday, the key commercial areas in Bao'an District saw a nearly 60% year-on-year increase in foot traffic, with offline consumption exceeding 2 billion yuan, and a significant rise in the proportion of international tourists [4] Group 2 - Bao'an District plans to leverage the implementation of the "immediate buy and refund" policy to accelerate the construction of a service ecosystem covering the entire consumption chain [4] - The district aims to encourage traditional brands, domestic trendy product stores, and "old-for-new" specialty merchants to join the tax refund program, expanding the "immediate buy and refund" service to more scenarios [4] - This initiative supports Shenzhen's goal of becoming an international consumption center city [4]

Group 1: Economic Policy and Consumer Trends - The core theme for 2025 is to boost consumption, with a focus on domestic demand and internal circulation as unique advantages of the economy [1] - The "Domestic Circulation Work Promotion Meeting" emphasized the need to tap into potential consumption, upgrade bulk consumption, and stimulate service consumption [1] - April's consumer data showed a positive trend, with retail sales of consumer goods increasing by 4.7% year-on-year in the first four months, slightly accelerating from the first quarter [2] Group 2: Retail Performance and E-commerce Growth - Retail sales of household appliances and related categories saw significant growth in April, with categories like home appliances and audio-visual equipment increasing by 38.8% year-on-year [4] - Online retail sales of physical goods grew by 5.8% in the first four months, continuing to outpace overall retail sales growth [4] Group 3: Promotional Events and Policy Support - The "618" shopping festival began a week early on May 13, 2025, combining with the "old-for-new" policy to invigorate the consumer market [5] - The subsidy range for the "old-for-new" policy expanded from 8 to 12 categories of home appliances, with subsidy rates increased to 15%-20% [5] - Sales of home appliances increased by 4.7% online and 12.8% offline following the implementation of the policy [5] Group 4: International Consumption and Tax Policies - The optimization of the departure tax refund policy is expected to stimulate inbound consumption, with the threshold for refunds lowered from 500 yuan to 200 yuan [7][8] - The number of inbound tourists is projected to reach 130 million in 2024, with cultural and tourism consumption becoming a new growth point [8] - A dual-driven consumption model combining goods and services is emerging, providing broader value opportunities for the consumer sector [9]

Core Viewpoint - The article discusses the Departure Tax Refund Policy in China, which allows overseas visitors to claim a refund on Value-Added Tax (VAT) for eligible goods purchased in tax refund stores when leaving the mainland [3][4]. Summary by Sections Eligibility for Tax Refund - Overseas visitors must meet specific conditions to apply for a departure tax refund, including a minimum purchase amount of 200 RMB at the same store on the same day [4]. - The goods must not have been used or consumed, and the departure date must be within 90 days of the purchase [4]. Tax Refund Rates - Goods purchased at a tax rate of 13% are eligible for a refund rate of 11%, while those at a 9% tax rate have a refund rate of 8% [5]. Calculation of Refundable VAT - The refundable VAT amount is calculated as the total sales invoice amount (including VAT) multiplied by the applicable tax refund rate [7]. - The actual VAT refunded is the refundable VAT amount minus any service fees charged by the tax refund agency [7]. Refund Process - The refund process involves several steps: purchasing tax-refundable goods, customs verification, and applying for the refund through a tax refund agency [9][8][14]. - For amounts up to 20,000 RMB, refunds can be received in cash or via bank transfer; amounts exceeding 20,000 RMB must be refunded through bank transfer only [7]. Instant Tax Refund Policy - The "Instant Tax Refund" policy allows overseas visitors to receive an advance payment equivalent to the tax refund amount on-site at designated stores after signing an agreement and completing credit card pre-authorization [10]. - Visitors must be verified by customs upon departure and comply with the departure tax refund policy [11]. Purchase Limits - The total amount of tax-refundable goods that the same overseas visitor can apply for at the same store on the same day is capped at 222,000 RMB [16]. Tax Refund Stores - The article lists various tax refund stores in Taizhou City, which are eligible for the departure tax refund policy [17][18][19][20][21][22][23].

Core Viewpoint - The announcement by the National Taxation Administration regarding the nationwide promotion of the "immediate refund" service for outbound travelers starting from April 8 aims to enhance the shopping experience for international tourists and boost inbound tourism and consumption in China [1][3]. Group 1: Policy Implementation - The China International Trade Center is actively implementing the new tax refund policy, improving service quality to provide a better shopping experience for international travelers [3]. - The China International Trade Center's key component, the China World Mall, has been approved as one of the first three "immediate refund centralized refund points" in Beijing, focusing on the Chaoyang District CBD area [3]. Group 2: Service Features - The China World Mall currently has over 100 tax refund stores offering a variety of products, including international brands and traditional Chinese fashion, catering to diverse shopping needs of international travelers [3]. - Eligible travelers can enjoy a tax refund of up to 9% on purchases over 200 yuan, with immediate refunds available up to 20,000 yuan at the point of sale [3]. Group 3: Future Plans - The China World Mall plans to increase the number of "immediate refund" stores to 200 by the end of the year and aims to double the tax refund sales volume [5]. - The mall intends to implement full-area tax refunds for eligible stores, enhancing the shopping experience for more inbound tourists [5]. Group 4: Shopping Environment - The China World Mall is a significant commercial landmark in Beijing, featuring nearly 500 merchants across various sectors, providing a comprehensive shopping, dining, and entertainment experience [7]. - The establishment of the immediate refund centralized refund point enhances the shopping experience for inbound tourists by simplifying the tax refund process and allowing immediate access to refunds [7].