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离境退税商店申请全攻略:超详细步骤解析
蓝色柳林财税室· 2025-05-19 00:40
Core Viewpoint - The article outlines the conditions and procedures for becoming a tax refund store for outbound travelers, as per the announcement from the State Taxation Administration of China [4][5]. Group 1: Conditions for Becoming a Tax Refund Store - The store must have general VAT taxpayer qualifications [4]. - The tax credit level must be A, B, or M (if there is no valid tax credit level, the store can apply for a reassessment) [4]. - The store must agree to install and use the tax refund management system, ensuring it meets operational requirements for timely and accurate reporting to the tax authority [4]. - The store must agree to maintain separate sales details for refund items and accurately calculate them [4]. Group 2: Required Documentation for Registration - The store must submit the "Outbound Traveler Shopping Tax Refund Store Registration Form" [5]. - A written certificate from the tax authority confirming compliance with the first two registration conditions is required [5]. - A written consent form is needed to confirm agreement with the last two registration conditions [5]. Group 3: Registration Process and Compliance - The tax authority must verify the registration materials within five working days and complete the registration for compliant stores [5]. - Upon successful registration, the tax authority will issue a unified tax refund store identification [5]. - If there are changes in the registration information, the store must report these changes within ten days [7]. - In cases of dissolution, bankruptcy, or other circumstances, the store must apply for tax registration cancellation [7]. Group 4: Termination of Registration - The tax authority will terminate the registration and revoke the store's identification if it no longer meets the registration conditions [9]. - Non-compliance with issuing tax refund application forms or failing to report corresponding invoices will also lead to termination [9]. - Administrative or criminal penalties due to tax violations will result in the cancellation of the store's registration [9].
图解税收|如何成为离境退税商店?看这一篇就够了
蓝色柳林财税室· 2025-05-10 15:27
Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the modification of the management measures for tax refunds for overseas travelers, outlining the conditions and processes for becoming a tax refund store [3]. Group 1: Conditions for Becoming a Tax Refund Store - A tax refund store is defined as an enterprise that has been registered with the competent tax authority, allowing overseas travelers to apply for tax refunds on goods purchased from it [4]. - The government encourages various types of stores, including international brands, domestic products, cultural and creative stores, souvenir shops, gift shops, and specialty stores, to become tax refund stores [4]. - New stores can qualify as tax refund stores if they meet the relevant regulations, with the addition of an M-level credit rating alongside A and B levels [5]. Group 2: Application Process - Enterprises must fill out the "Tax Refund Store Registration Form for Overseas Travelers" and submit it to the competent tax authority directly or through a tax refund agency [5]. - The competent tax authority is required to verify the registration conditions within five working days of receiving the application materials and inform the enterprise of the outcome [5]. - Upon successful registration, the tax authority will issue a unified tax refund store identification, which must be prominently displayed at the store for easy identification by overseas travelers [5]. Group 3: Changes and Cancellations - If there are changes to the registration information, the tax refund store must apply for changes within ten days of the change [6]. - In cases of dissolution, bankruptcy, or other circumstances, the store must apply for tax registration cancellation with the competent tax authority [6]. - The tax authority will terminate the registration of a tax refund store and revoke its identification if it no longer meets the registration conditions or violates tax regulations [6].