Tax Reduction Policies - The article outlines a tax reduction policy effective from January 1, 2023, to December 31, 2027, which includes a 50% reduction in various taxes for small-scale taxpayers, small and micro enterprises, and individual businesses [3] - The specific taxes affected include resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [3] Eligibility Criteria - Small and micro enterprises are determined based on the annual income tax settlement results. If a company qualifies as a small and micro enterprise after the settlement, it can enjoy the "six taxes and two fees" reduction from July 1 of the settlement year to June 30 of the following year [4] - If a company no longer qualifies as a small and micro enterprise, it must stop applying for the tax reduction. However, if it is a small-scale VAT taxpayer, it can still apply for the reduction [4] Timeline for Tax Reduction - The article provides a timeline for the tax reduction benefits for the years 2023 to 2027, detailing the specific periods during which companies can apply for the "six taxes and two fees" reduction [5] New Enterprises and Tax Benefits - Newly established enterprises registered as general VAT taxpayers can apply for the "six taxes and two fees" reduction if they meet specific criteria, including not exceeding 300 employees and total assets of 50 million [5] - After the first tax settlement, if a new enterprise is determined not to be a small and micro enterprise, it cannot apply for the reduction from the following month until June 30 of the next year [5] Tax Exemption for Cultural and Religious Services - The article mentions that certain cultural and religious venues, such as museums and temples, can exempt their ticket revenues from VAT [18][20]

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].