境外旅客购物离境退税

Search documents
“即买即退”开单流程来啦!
蓝色柳林财税室· 2025-07-29 09:23
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].
湖北开出首单境外旅客离境退税
Chang Jiang Shang Bao· 2025-07-02 03:56
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]
一图读懂:境外旅客购物离境退税指引(中文版)
蓝色柳林财税室· 2025-06-30 11:54
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]
明天起,这些新规将影响你的生活
证券时报· 2025-06-30 04:12
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]
6月17日投资早报|拉卡拉筹划发行H股在港交所上市,云路股份董事长兼总经理被留置,三只松鼠终止收购湖南爱零食科技控制权
Xin Lang Cai Jing· 2025-06-17 00:37
Market Performance - On June 16, 2025, A-shares experienced a slight rebound with the Shanghai Composite Index closing at 3388.73 points, up 0.35% [1] - The Shenzhen Component Index closed at 10163.55 points, up 0.41%, while the ChiNext Index closed at 2057.32 points, up 0.66% [1] - The total trading volume in the Shanghai and Shenzhen markets was 1.22 trillion yuan, a decrease of 252.2 billion yuan compared to the previous trading day [1] - Hong Kong stocks opened lower but closed higher, with the Hang Seng Index rising 0.7% to 24060.99 points and a total trading volume of 229.24 billion HKD [1] - The Hang Seng China Enterprises Index increased by 0.86% to 8729.99 points, and the Hang Seng Tech Index rose by 1.15% to 5299.91 points [1] - In the US market, all three major indices closed higher, with the S&P 500 up 0.94% to 6033.11 points, the Nasdaq Composite up 1.52% to 19701.21 points, and the Dow Jones Industrial Average up 0.75% to 42515.09 points [1] Policy Update - The Ministry of Finance announced that starting from July 1, 2025, Dalian and Hubei will implement a tax refund policy for overseas travelers shopping [3] - This policy is based on various regulations and has been approved by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration [3]
利好!境外旅客购物离境退税新举措
蓝色柳林财税室· 2025-05-22 01:13
Core Viewpoint - The article discusses the recent amendments to the "Management Measures for Tax Refunds for Departing Tourists," aimed at facilitating tax refunds for foreign travelers and enhancing their consumption in China [1][2]. Summary by Relevant Sections Changes in Tax Refund Policy - The amendments include four main changes: 1. Relaxation of the registration conditions for tax refund stores 2. Decentralization of the registration level for tax refund stores 3. Reduction of the minimum purchase amount for tax refunds 4. Increase in the cash refund limit [2]. Relaxation of Registration Conditions - The tax credit level requirement for tax refund stores has been relaxed from "A and B levels" to "A, B, and M levels," allowing new stores to qualify as tax refund stores if they meet other relevant regulations [2][11]. Decentralization of Registration Level - The registration process for tax refund stores has been simplified by allowing them to register with the local tax authority instead of the provincial tax bureau, improving efficiency [2][12]. Reduction of Minimum Purchase Amount - The minimum purchase amount for tax refunds has been lowered from 500 RMB to 200 RMB, enabling travelers to claim refunds on purchases that meet this new threshold [4]. Increase in Cash Refund Limit - The cash refund limit has been increased from 10,000 RMB to 20,000 RMB, allowing travelers to receive cash refunds for amounts below this new limit, while bank transfer refunds remain unlimited [6].
@境外旅客!离境退税「即买即退」办理指南请查收!
蓝色柳林财税室· 2025-05-20 15:48
Core Viewpoint - The article discusses the improvements made by the State Taxation Administration to enhance the convenience of tax refunds for overseas travelers, specifically promoting the "immediate refund upon purchase" service in Ningbo [1]. Group 1: Eligibility and Conditions for Tax Refund - Overseas travelers eligible for tax refunds must meet the following conditions: - 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 [4]. - The departure date must be within 90 days of the purchase date [4]. - The items must be carried by the traveler or checked in for departure [4]. - For the "immediate refund upon purchase" service, additional conditions include: - The store must be part of the Ningbo initiative for this service [4]. - The traveler must promise to leave within 25 days of the purchase and hold a credit card capable of pre-authorization [4][5]. Group 2: Refund Calculation - The tax refund amount is calculated based on the sales invoice amount (including VAT) of the items being taken out of the country. The formula is: - Refund Amount = Sales Invoice Amount (including VAT) × Refund Rate - Refund Agency Handling Fee [5]. - The refund rates are as follows: - For items with a VAT rate of 13%, the refund rate is 11% [5]. - For items with a VAT rate of 9%, the refund rate is 8% [5]. Group 3: Refund Process - The refund process involves three main steps: 1. Purchase of tax refund items and obtaining the refund application form and sales invoice from the store [6]. 2. Customs verification at the departure port, where travelers must present the items, application form, sales invoice, and identification [6][7]. 3. Submission of documents to the tax refund agency for processing [7]. - For the "immediate refund upon purchase" service, the store must handle credit card pre-authorization and issue the refund application form at the time of purchase [7].
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
Yang Shi Wang· 2025-04-27 04:28
央视网消息:为贯彻落实党中央、国务院决策部署,进一步扩大境外旅客入境消费,按照《商务部等6 部门关于进一步优化离境退税政策扩大入境消费的通知》(商消费发〔2025〕84号)有关规定,国家税 务总局对《境外旅客购物离境退税管理办法(试行)》作如下修改: 一、将第一条修改为:"为了贯彻落实国务院关于实施境外旅客购物离境退税的决定,按照离境退税有 关政策规定,制定本办法。" 二、将第二条第四款修改为:"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。" 三、将第三条、第五条、第六条中的"省税务局"修改为"主管税务机关"。 四、将第三条第二项修改为:"纳税信用级别为A级、B级或M级"。 五、删去第三条第四项,将第五项调整为第四项。 六、将第四条修改为:"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》 (附件1),直接或者委托退税代理机构向主管税务机关报送。 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。" 七、删去第六条第一款中的"主管税务机关办理变更手续后 ...
国家税务总局修改《境外旅客购物离境退税管理办法(试行)》
news flash· 2025-04-27 03:47
金十数据4月27日讯,国家税务总局修改《境外旅客购物离境退税管理办法(试行)》,其中包括将第 十条第七项修改为:"同一境外旅客同一日在同一退税商店内购买退税物品的金额未达到200元人民 币"。将第二十二条中的"10000元人民币"修改为"20000元人民币"等。 相关链接 国家税务总局修改《境外旅客购物离境退税管理办法(试行)》 ...