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 ...

Group 1 - The article discusses tax refund policies related to the sale and purchase of residential properties, specifically focusing on the conditions under which taxpayers can receive tax refunds on personal income tax paid during property transactions [4] - Taxpayers can apply for a tax refund if the amount spent on a new home is greater than or equal to the amount received from selling the current home, with specific calculations provided for different scenarios [4] - The article specifies that both the sale of the current home and the purchase of the new home must occur within the same city, defined as the administrative regions under the same municipality or provincial-level city [4] Group 2 - Required documentation for applying for the tax refund includes the taxpayer's identification, sales contracts for the current and new homes, and property ownership certificates, depending on whether the new home is a second-hand or new property [4] - The timing of the sale and purchase is crucial, with the tax payment date for the sale and the tax completion date for the new purchase being the key reference points for eligibility [4]