重庆离境退税"即买即退"商店增至50家 新增1个集中退付点 编辑：陈俊明 中新网重庆9月26日电 (梁钦卿)记者26日从重庆市税务局获悉，截至目前，重庆市离境退税商店总数增 至240家，其中离境退税"即买即退"商店增至50家。 离境退税"即买即退"，是指在已实施离境退税政策的地区，境外旅客在"即买即退"商店购买退税物品 时，签订协议书并办理信用卡预授权后，即可在该商店现场申领与退税款等额的人民币款项。也就是 说，境外旅客一手付款，一手现场就能拿到退税。相较于传统的离境时在机场、港口申办退税，"即买 即退"不仅更便捷，还有利于再消费。 重庆市税务局数据显示，今年1月至8月，重庆离境退税商品销售额、办理离境退税金额均同比增长近5 倍。 英皇钟表珠宝(北京)有限公司重庆第四分公司于今年8月正式成为离境退税"即买即退"商店。"成为离境 退税商店后，境外旅客消费明显增长，现场就能拿到退税更是提升了境外旅客消费体验。"该公司负责 人谢金轶介绍，店里所有工作人员都学习了离境退税业务办理流程，以更好服务境外旅客，目前店铺已 累计实现离境退税商品销售金额210余万元。 除了在单个离境退税商店推行"即买即退"服务，重庆市税务局在 ...

Core Viewpoint - The article discusses the tax credit restoration process for taxpayers who have been restored from a non-compliant status, indicating that they do not need to apply for tax credit restoration as it will be automatically evaluated by the tax authorities [6]. Group 1: Tax Credit Restoration - Taxpayers who have fulfilled their legal obligations and have had their non-compliant status lifted do not need to submit a tax credit restoration application [6]. - The tax authorities will automatically re-evaluate the tax credit levels for these taxpayers and their related entities [6]. - A system upgrade in May has enabled automatic restoration of tax credit status [6]. Group 2: Personal Income Tax Reporting - The process for reporting personal income tax through the individual electronic tax bureau includes several steps: collecting personnel information, updating special deductions, filling out relevant forms, and making tax payments if applicable [11]. - The steps involve submitting personnel information, collecting special deduction data, completing tax calculations, and submitting the tax return [11]. Group 3: Export Tax Refunds - Foreign trade enterprises can apply for export tax refunds on invoices that are partially used for exports and partially for domestic sales, provided they follow the correct procedures [13]. - The invoice must be certified for tax refund purposes, and the domestic sales portion must be documented with an "Export to Domestic Sales Certificate" [13]. - The article also explains the "immediate refund" service for overseas travelers, allowing them to receive a refund at the point of purchase under certain conditions [15][16].

欢迎扫描下方二维码关注： 税事小编 专业服务纳税人 您的支持是小编做好工作的动力哦！ 请转发给朋友，顺便在右下角点"赞"、"在看"。 点击上方"蓝字"，轻松关注我们 个人所得税综合所得在自然人 电子税务局扣缴客户端如何申 报? 在自然人电子税务局扣缴客户端 里申报个人所得税的流程如下: 1.人员信息采集:填写要申报的全 部人员信息后,点击上方"报 送",自动获取反馈; 2.专项附加扣除信息采集:根据 实际情况采集或更新员工通过个 人所得税APP采集的指定该扣缴 单位的专项附加扣除信息,如扣 缴端采集的专项附加扣除信息需 报送并获取反馈: 3.在 【综合所得申报】模块据实 填写发送涉及到的所有报表再进 行【税款计算】、【附表填写】 后点击【申报表报送】; 4.税款缴纳:申报成功后,有税 款的需要进行税款缴纳,没有税 款的完成申报即可。 纳税缴费服务热线 HITO YEAR FAULT TH <<<< | | >>>>>> 外贸企业取得进项发票一部分用于出口,一部分 0 用于内销,请问这张发票可以进行退税勾选吗? 2 什么是离境退税"即买即退"? ? 外贸企业取得进项发票一部分用于出口,一部 分用于内销，请问这张 ...

Core Viewpoint - The article provides detailed guidelines on how to correctly issue invoices for construction services, emphasizing the importance of compliance with tax regulations and proper documentation [1][2][4]. Group 1: Invoice Issuance Guidelines - Invoices must be issued truthfully and in accordance with the specified timelines, sequences, and sections, with paper invoices requiring a special stamp [1]. - When issuing non-electronic invoices, the taxpayer must indicate the location of the construction service and the project name in the remarks section [2]. - For electronic invoices, taxpayers should log into the new electronic tax bureau and follow the steps to issue blue invoices, ensuring to fill in the construction service location and project details [3][4]. Group 2: Policy References - The article references several key policies, including the State Council's decision to amend the Invoice Management Measures and announcements from the National Taxation Administration regarding the transition from business tax to value-added tax [7][11]. - It also outlines the procedures for handling red invoices in cases of returns or changes in the seller's name, emphasizing the need for proper documentation and system compliance [7][8].

Core Viewpoint - The article discusses the updated VAT policies for resource recycling enterprises, detailing the conditions under which these enterprises can choose simplified or general taxation methods, as well as the associated tax benefits and requirements for compliance [3][5][14]. Summary by Sections Simplified Taxation Method - Enterprises engaged in hazardous waste collection must obtain a hazardous waste operation license to qualify for the simplified taxation method at a 3% VAT rate [3]. - Enterprises involved in scrapping vehicles must meet the requirements set by the national commerce authority and obtain the necessary qualifications for scrapping vehicles [3][4]. General Taxation Method - To enjoy the VAT refund policy under the general taxation method, enterprises must comply with the conditions outlined in the 40th announcement and the attached "Resource Comprehensive Utilization Products and Services VAT Preferential Directory (2022 Edition)" [5]. - Enterprises must obtain VAT invoices or relevant certificates from the seller for domestic purchases of recycled resources [6]. - A detailed record of recycled resources must be maintained, including supplier information, resource details, and invoice status [8]. Compliance Requirements - The products and services sold must not fall under the categories of eliminated or restricted projects as per the industrial structure adjustment guidance or high pollution products as per environmental protection regulations [9]. - Enterprises must not have a tax credit rating of C or D and must not have violated environmental or tax laws in the past six months to qualify for the VAT refund [10]. Income Tax Benefits - Enterprises using resources listed in the "Resource Comprehensive Utilization Enterprise Income Tax Preferential Directory" can reduce their taxable income by 90% for revenue generated from compliant products [14]. - During prepayment and annual tax settlement, enterprises must accurately report their income from resource utilization to benefit from the tax reduction [15][16]. Personal Income Tax Policy - The article briefly mentions the personal income tax policies related to the sale of scrapped products, indicating that individuals must follow specific procedures for tax reporting [18].

Core Viewpoint - The China International Fair for Trade in Services (CIFTIS) held in Beijing showcased the innovative "buy and refund" tax refund service by the Bank of China, enhancing the shopping experience for international travelers [1][6]. Group 1: Event Overview - The CIFTIS took place on September 10, 2025, with the Bank of China serving as a global partner for the fifth consecutive year [1]. - The event featured a dedicated area for tax refund services, allowing international travelers to receive a refund on value-added tax (VAT) immediately after purchases [1][5]. Group 2: Tax Refund Service Details - The Bank of China Beijing Branch is the exclusive agent for tax refunds in Beijing, collaborating with the Beijing Municipal Taxation Bureau and the Beijing Municipal Culture and Tourism Bureau [1][5]. - The "buy and refund" service was highlighted at the main exhibition area and the "Beijing Gifts" section, providing two centralized refund points for travelers [1][3]. Group 3: Traveler Experience - International travelers, such as an Australian visitor named David, were able to receive immediate cash refunds after purchasing local products, enhancing their overall shopping experience [3][5]. - The "Beijing Gifts" section featured thousands of cultural and creative products, allowing travelers to engage with local culture while benefiting from the tax refund service [3][6]. Group 4: Future Plans - The Bank of China plans to continue optimizing the tax refund service to provide greater convenience for international travelers, contributing to the development of an international consumption center in Beijing [6].

Core Insights - The implementation of the "immediate refund" policy for outbound tourists in Chengdu has significantly boosted consumer spending and enhanced the shopping experience for international visitors [1][2][4] Group 1: Growth in Tax Refunds - Chengdu has seen a 200% year-on-year increase in tax refund transactions from January to July this year, with the total refund amount rising by 235% [1] - The sales amount of goods has increased by 195% during the same period, indicating a strong correlation between the tax refund policy and consumer spending [1] Group 2: Enhanced Shopping Experience - The "immediate refund" service allows tourists to receive cash refunds instantly at the point of sale, reducing the previous refund process time from two hours to less than half an hour [2] - The number of tax refund transactions at the DJI Hasselblad IFS concept store increased from two to 40 in just a few months, demonstrating a 20-fold growth in customer engagement with the refund service [2] Group 3: Strategic Location of Refund Points - The tax refund points have been strategically relocated from international airports to commercial complexes, allowing tourists to receive refunds immediately after shopping, thus enhancing their overall experience [4] - The Chengdu IFS, along with the Spring Street tax refund district, has over 180 stores participating in the refund program, covering various consumer categories such as bags, clothing, electronics, and cultural products [6] Group 4: Future Prospects - By June 2025, the number of tax refund stores in Sichuan is expected to reach 454, with over 100 stores offering the "immediate refund" service [6] - The implementation of this policy is anticipated to attract more foreign tourists to Sichuan, aiding Chengdu in its goal to become an international consumption destination [6]

Core Insights - The article highlights the competitive advantages of the Futian COCO Park, emphasizing its long-term operational success and market positioning as a premier shopping destination for Hong Kong consumers [1][2]. Group 1: Market Positioning and Customer Base - Futian COCO Park has established itself as a top shopping center for Hong Kong customers, leveraging its strategic location and continuous brand updates to attract foot traffic and sales [1]. - In 2023, the shopping center experienced a 42% year-on-year increase in foot traffic and a 31% increase in sales, with Hong Kong customers contributing significantly to this growth [1]. Group 2: Tax Refund Policy Impact - Starting January 1, 2025, Futian COCO Park will be the first in the district to implement an "immediate refund" tax policy, which is expected to further boost sales by enhancing the shopping experience for international visitors [2]. - Data shows that the "immediate refund" policy has a strong positive impact on consumption, with sales of tax refund items in Shenzhen increasing over 210% year-on-year in the first five months of the year [2]. Group 3: Company Performance and Forecast - The company is recognized as a benchmark in the Bay Area for pure commercial management, with a strong brand reputation among young consumers [3]. - Adjustments to the company's revenue growth and gross margin forecasts have been made, with the EPS predictions for 2025 and 2026 revised to 0.15 and 0.16 respectively, and a new EPS forecast for 2027 set at 0.17 [3].

Core Viewpoint - Zhongxing Commercial has been deeply engaged in the retail industry for over 30 years, adapting to rapidly changing consumer habits by implementing innovative marketing strategies and enhancing service experiences to meet core consumer needs. Group 1: Attracting Young Consumers - The rise of the "Z Generation" has led to a shift in consumption motivations, with young consumers valuing emotional experiences and social interactions [1] - Zhongxing Commercial has created engaging offline activities to attract young consumers, transforming the shopping experience into a leisure destination [2] - The company has successfully shifted consumer habits from "shopping to buy" to "shopping for leisure," achieving significant operational and innovative breakthroughs [2] Group 2: Family-Oriented Shopping Experience - Zhongxing Commercial emphasizes a service philosophy that integrates "goodwill" into daily operations, enhancing the shopping experience for families [3] - The company offers diverse activities and products that cater to all family members, encouraging longer visits and multi-generational shopping [3] - The focus has shifted from merely facilitating purchases to creating immersive experiences for families [3] Group 3: Attracting Provincial Consumers - The company has leveraged local policy incentives to enhance operational quality and stimulate consumer spending [6] - Zhongxing Commercial has introduced several first-store brands in the region, enhancing its market presence and attracting more customers [6] - The establishment of the Shenyang Zhongxing Dinosaur Museum has created a new model for integrating cultural tourism with retail, boosting foot traffic and customer retention [6] Group 4: Policy and Economic Impact - Zhongxing Commercial has become a pioneer in implementing the "immediate refund" policy for outbound tourists, enhancing the shopping experience and supporting local economic growth [7] - The company has seen increases in transaction numbers and customer engagement metrics, indicating successful adaptation to market demands [7] - By focusing on innovative marketing and quality service, Zhongxing Commercial has transformed transient customer traffic into long-term assets for the business [7]

Core Insights - The influx of foreign tourists to China has significantly increased this summer, driven by visa policy facilitation and social media promotion, leading to longer stays and broader travel areas [1][2] - The "immediate refund" service for departure tax has been successfully implemented nationwide, enhancing the shopping experience for foreign visitors [4] Group 1: Inbound Tourism Growth - The number of foreign visitors entering and exiting China reached 38.05 million in the first half of the year, a year-on-year increase of 30.2% [2] - Visa-free entry for foreigners accounted for 13.64 million visits, representing 71.2% of total inbound tourists, with a 53.9% increase compared to the previous year [2] - Tourists are increasingly exploring not only first-tier cities but also third and fourth-tier cities, with a growing interest in natural and wellness tourism [2] Group 2: Departure Tax and Shopping Experience - The nationwide rollout of the "immediate refund" departure tax service has improved efficiency by over 40%, with the number of tax refund stores exceeding 7,200 and a 186% increase in the number of people benefiting from tax refunds [4] - Foreign tourists are showing a strong preference for purchasing culturally significant products and electronics, with a notable increase in inquiries about departure tax refunds in shopping malls [4] Group 3: Challenges in Tourism Experience - There are ongoing challenges in improving the tourism experience, particularly regarding payment convenience, service accessibility, and price fairness [5] - Issues such as language barriers and the need for credit scores to access certain services have been highlighted as obstacles for foreign visitors [6] - The disparity in ticket prices between online and offline purchases has also been reported, indicating a need for better pricing transparency [6]