欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 离境退税 是什么？有哪些条件？退税额怎么计算？退税如何办理？什么是"即买即退"？一起来看看这些热点知识吧！ 什么是离境口岸? 离境口岸，是指实施离境退税 政策的地区正式对外开放并设有 退税代理机构的口岸，包括航空 口岸、水运口岸和陆地口岸。 云南省目前已启用的离境口岸 为昆明长水国际机场、丽江三义 国际机场。_两机场航站楼隔离区 内设置退税专用场所。 如何成为退税商店? 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： B 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; 同意单独设置退税物品销售明细 4 账,并准确核算。 | 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; 退税有哪些条件? 境外旅客申请退税，应当同时符 合以下条件: | 同一境外旅客同一日在同一退税商 店购买的退税物品金额达到200元 人民币; 2| 退税物品尚未启用或消费; D | 离境日距退税物品购买日不超过90 大; 所购退税物品由境外旅客本人随身 4 携带或随行托运出境。 退 ...

国家税务总局深圳市税务局关于征集境外旅客购物离境退税代理机构的通告 根据《财政部关于实施境外旅客购物离境退税政策的公告》(2015年第3号)和《境外旅客购物离境退税 管理办法(试行)》(国家税务总局公告2015年第41号发布，国家税务总局公告2025年第11号修改)要求， 为进一步提升离境退税工作质效，现向社会公开征集本市离境退税代理机构。具体事宜通告如下： 一、退税代理机构应具备的条件 参与申请的银行需同时满足以下条件： (一)在本市办理税务登记，财务制度健全； (二)遵守税收法律法规规定，三年内未因发生税收违法行为受到行政、刑事处理； (三)具备离境退税管理系统运行的条件，能够及时、准确地向主管税务机关报送相关信息； (四)有能力按照退税业务相关要求，在航空、水运和陆路离境口岸隔离区，以及其他指定场所分别提供 配套人员和运营设备，并愿意承担相应运营费用； (五)愿意先行垫付退税资金，具备在退税业务场所及时为境外旅客提供现金退税、银行卡转账支付和第 三方便捷支付的条件； (六)愿意接受财政、税务、海关、人民银行、金融监管等部门的业务监管； (七)业务水平、技术水平及创新能力居全国前列，能够提供高效优质的离境 ...

近日，苏美达的澳大利亚客户阿曼达女士，从广州白云机场顺利离境。一天前，她在南京德基广场 购入价值2300元的化妆品，当场领到253元退税款。与以往不同的是，阿曼达仅在广州机场办理简易手 续，便快速通关"丝滑"离境。她也因此成为江苏离境退税"即买即退"跨省试点的首批受益者。这背后是 我省税务、商务、海关、银行等多条线联合完成的一次改革探索。 方便国际旅客"买买买"，全省各地纷纷亮出"自选动作"。南京面向外籍人士推出境外旅客支付服务 指南和电子地图，投放超3000台支持外卡取现的ATM机。无锡探索境外旅客离境退税物品"封装打码"， 通过免拆验核提升离境商品查验便利化。苏州增设江苏退税代理机构，并与上海退税代理机构建立业务 协作关系。 从消费"店内退税"，到信息"全国互认"，改革"舒筋通络"，为江苏进一步打开入境消费国际化、便 利化的"开放之门"。值得注意的是，南京目前已有148家离境退税商店、22个支付便利化服务区，并成 功跻身VISA卡入境消费的TOP10目的地，今年境外旅客在退税商店购物消费金额首次破亿元。 南京拥有活跃消费市场，也便利链接中外。"全省首批'即买即退'和'跨省退税'业务，均发生在位于 南京市玄 ...

欢迎扫描下方二维码关注： 申税小微，我们公司收到了一笔合同违约金，在税务上应该如何处理？ 问题1 回答： 分情况讨论 1.需缴纳增值税及企业所得税的情况： 因销售商品、提供劳务等经营活动，购买方违约而收取的违约金，在税务上被视为价外费用，需 将其并入销售额计算缴纳增值税，并同时计入收入总额缴纳企业所得税。 政策依据： 根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕 36号）附件1《营业税改征增值税试点实施办 法》第三十七条规定，"销售额，是指纳税人发生应税行为取得的 全部价款和价外费用 ，财政部和国家税务总局另有规定的除外。" 根据《增值税暂行条例实施细则》第十二条规定，"价外费用，包括价外向购买方收取的手续费、补贴、基金、集资费、返还利润、 奖励费、 违约金 、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其 他各种性质的价外收费。" 2.仅需缴纳企业所得税的情况： 因非经营活动或合同本身未履行而收取的违约金。由于收款方未发生销售商品或提供劳务等增值税应税 行为，无需缴纳增值税。但该笔款项属于"其他收入"，应依法计入 ...

欢迎扫描下方二维码关注： ● 制度建立时, 缴费标准设为每年100元、200元、 300元、400元、500元、600元、700元、 800元、900元、1000元、1500元、2000元 12个档次。 注 省（区、市）人民政府可以根据实际情况合理 确定和调整缴费档次，最高缴费档次标准原则 上不超过当地灵活就业人员参加职工基本养老 保险的年缴费额。 征收方式 9 C 0 O u u CI July 线上: ● 微信、支付宝、公众号等渠道自行申报缴费； 线下: ● 办税服务厅、政务大厅缴费窗口、银行窗口等渠道 自行申报缴费。 征期安排 0 0 0 0 0 0 0 U U c U U 城乡居民按年申报缴费。 预算管理 0 0 e C U C 城乡居民基本养老保险费收入 纳入社会保险基金预算管理。 政策依据 《中华人民共和国社会保险法》 《国务院关于开展新型农村社会养老保险试点的指导意 见》( 国发 [ 2009 ] 32号 ) 《国务院关于开展城镇居民社会养老保险试点的指导意 见 》 ( 国发 [ 2011 ] 18号 ) 《国务院关于建立统一的城乡居民基本养老保险制度的 意见 》 ( 国发 [ 2014 ] 8 ...

Core Points - Inner Mongolia Autonomous Region will implement a tax refund policy for overseas travelers starting from November 1, 2025, following the approval from the Ministry of Finance, General Administration of Customs, and State Taxation Administration [1]. Group 1 - The tax refund policy is based on several regulations, including the Ministry of Finance's announcement (2015 No. 3), the General Administration of Customs' announcement (2015 No. 25), and the State Taxation Administration's announcement (2025 No. 11) [1]. - The implementation of this policy aims to enhance the shopping experience for overseas travelers and potentially boost local tourism and retail sectors [1].

Group 1 - The article discusses the "immediate refund" service for overseas travelers shopping in China, highlighting the requirement for businesses to set up a separate sales account for tax refund items and accurately account for them [3] - Businesses interested in the tax refund program must fill out the "Overseas Traveler Shopping Departure Tax Refund Store Registration Form" and submit it to the tax authority within five working days for verification [3] - Once registered, stores can become "immediate refund" stores after reaching an agreement with local tax refund agencies regarding prepayment matters [3] Group 2 - The article outlines a tax refund policy for individuals selling their homes and purchasing new ones within a specified timeframe, specifically from October 1, 2022, to December 31, 2025 [10] - Two key conditions for tax refund eligibility include that the sale and purchase of homes must occur within the same city and that the seller must be directly related to the new property [14][15] - The refund amount is calculated based on the relationship between the selling price of the old home and the purchase price of the new home, with full refunds available if the new home is more expensive [11][12]

Core Points - The outbound shopping tax refund policy for foreign travelers has officially been implemented in Guizhou Province starting this month [1] - Foreign travelers can apply for tax refunds at designated agencies upon departure from Guiyang Longdongbao International Airport, provided they present the necessary documentation [3] - Guizhou Province has launched seven initial tax refund stores, offering luxury goods, daily necessities, and local specialty products [4] Industry Developments - Guizhou Province has been enhancing its openness to the outside world, with Guiyang Longdongbao International Airport now operating 12 international and regional passenger routes, as well as 3 international cargo routes [4] - As of September 30 this year, the number of inbound and outbound travelers at Guiyang port reached 213,800, with a total of 2,157 flights [6] - The number of foreign visitors benefiting from various visa exemption policies has increased significantly, with 17,100 foreign individuals entering, marking a year-on-year growth of 243.3% [6]

Group 1 - The article discusses the concept of tax refund stores, which are businesses that allow foreign travelers to apply for tax refunds on purchased goods when leaving the country [9]. - To become a tax refund store, businesses must meet specific conditions, including having general VAT taxpayer status and maintaining a good tax credit rating [12][13]. - The process for businesses to apply for registration as a tax refund store involves submitting a registration form to the relevant tax authority [15][16]. Group 2 - Once registered, the tax authority will issue a unified tax refund store identification, which must be displayed prominently at the business location for easy identification by foreign travelers [19]. - If a tax refund store needs to change its registration details or cancel its registration, it must notify the tax authority and provide the necessary documentation [21][22]. - The tax authority may terminate the registration of a tax refund store if it fails to comply with the established conditions or engages in tax violations [23].

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]