Foreigners and compatriots from Hong Kong, Macao and Taiwan who have lived in China for less than 183 days can apply for tax refund, but they must meet four conditions, including: the minimum amount of tax refund items purchased by the same overseas traveler in the same tax refund shop on the same day is 500 yuan RMB.

The tax refund items have not been used or consumed, and the departure date is not more than 90 days from the purchase date of the tax refund items; The purchased tax refund items are carried by overseas passengers themselves or checked with them.

According to the relevant regulations, the tax refund rate of overseas tourists' overseas shopping tax refund items is 1 1%, and the currency of tax refund is RMB, that is, overseas tourists can apply for tax refund according to the proportion of 1 1% of the invoice amount of tax refund items (including value-added tax) after shopping in the tax refund shop, and the handling fee is charged according to the standard of 2 percentage points, so overseas tourists actually get 9 percentage points.

Extended data

The workflow required by the tax refund department for export goods includes three links: tax refund application and approval.

1, tax refund application

Application for tax refund of export goods. On the basis of customs declaration, financial sales and tax refund appraisal by the tax refund authorities, export enterprises shall calculate and fill in the tax refund (exemption) declaration form for export goods by themselves according to the tax refund period, and implement computer management.

According to the requirements of the "Export Tax Refund Declaration System", you can generate the Declaration Form of Tax Refund Purchase Voucher for Export Goods, the Detailed Declaration Form of Tax Refund for Export Goods, fill in the Summary Declaration Form of Tax Refund for Export Goods, and submit the tax refund application to the tax authorities together with relevant tax refund vouchers and declaration materials.

2. Commodity review

Audit of export goods. It is divided into foreign trade department audit and grass-roots tax authority audit. The foreign trade department shall set up an export tax rebate audit team or full-time auditors according to the business volume of export tax rebates in the region.

Responsible for supervising and inspecting the implementation of tax refund policy by export enterprises. The audit of grass-roots tax authorities is based on the audit of economic and trade departments, and reviews the application for tax refund of enterprises.

Step 3 agree

Export tax rebate and tax rebate approval. The State Taxation Bureau at or above the prefecture level has the power to examine and approve export tax rebates, and inputs the contents of the customs declaration form of export enterprises into the computer audit system for export tax rebates, and conducts computer cross-audit with electronic data such as customs declaration forms, foreign exchange verification forms and special tax receipts, and checks the audit data.

Within the planned targets issued by the state, fill in the "income refund book" and deliver it to the local treasury, go through the formalities of tax refund, and refund the tax from the central income of the local treasury to the enterprise.

Phoenix. Com- Jinan officially launched the tax refund policy for overseas tourists shopping abroad.

Baidu encyclopedia-tax refund