涵涵君的小站中文
离境退税，是指境外旅客在离境口岸离境时，对其在退税商店购买的退税物品退还增值税的政策。对来华购物的外国旅客来说，只要购物金额、离境时限和物品状态符合条件，就可以在机场离境时申请退税，部分商店还可以选择「即买即退」。
- 适用旅客：境外旅客是指在中国境内连续居住不超过183天的外国人和港澳台同胞。有效身份证件是指标注或能够采集境外旅客最后入境日期的护照、港澳居民来往内地通行证、台湾居民来往大陆通行证等。
- 适用商品与除外：退税物品是指由境外旅客本人在退税商店购买且符合退税条件的个人物品，不包括《中华人民共和国禁止、限制进出境物品表》所列的禁止、限制出境物品，退税商店销售的适用增值税免税政策的物品，以及财政部、海关总署、国家税务总局规定的其他物品。
- 起退金额：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，才符合申请条件。
- 时限与物品状态：退税物品尚未启用或消费；离境日距退税物品购买日不超过90天；所购退税物品由境外旅客本人随身携带或随行托运出境。
- 退税率与手续费：以退税物品的发票金额（含增值税）为依据计算。自2019年4月1日起，适用13%税率的离境退税物品退税率为11%，适用9%税率的退税物品退税率为8%。计算公式为：退税额＝离境的退税物品销售发票金额（含增值税）×退税率－退税代理机构办理退税手续费。
- 办理点位：离境退税由设在离境口岸隔离区内的退税代理机构统一办理。境外旅客先向离境口岸海关申请验核，海关验核无误后在离境退税申请单上签章，再到隔离区内的退税代理点办理退税。
- 所需单据：本人有效身份证件、退税商店开具的《境外旅客购物离境退税申请单》和退税物品销售发票，以及退税物品本身。
- 退税方式：退税币种为人民币，有现金退税和银行转账退税两种方式。退税额未超过20000元的，可以自行选择；退税额超过20000元的，以银行转账方式退税。
- 「即买即退」：在提供「即买即退」服务的退税商店购买退税物品时，签订协议书并办理信用卡预授权后，可以在商店现场申领退税。享受该服务还需本人持有可操作预授权担保的信用卡，并承诺在规定时限和指定口岸离境。离境时仍须经海关验核，再由退税代理机构审核，审核无误的解除预授权担保；不符合规定的，代理机构将通过预授权将预付金扣回。
- 常见失败原因：购物金额未达到起退点、发票与申请单信息不一致、离境日超过购买日90天、物品已启用或消费、未随身携带物品接受海关验核、从没有退税代理机构的口岸离境等，都可能导致无法退税。购物时建议先向商家确认是否为退税商店，并保留好发票和申请单。
需要注意，离境退税只在实施该政策、且设有退税代理机构的对外开放口岸办理。出发前可以向机场或退税代理机构确认所在航站楼是否设有退税点，并为验核和办理预留出时间。
以上为要点整理，具体以官方发布为准。
以上为一般性说明，具体要求与最新规定以官方发布为准。
English
Departure Tax Refund at Chinese Airports: Eligibility and Process
A departure tax refund is the refund of value-added tax on goods bought at designated refund stores when an overseas visitor leaves China through an approved departure port. For foreign visitors shopping in China, as long as the purchase amount, the time limit before departure and the condition of the goods meet the requirements, the refund can be claimed at the airport on departure, and some stores also offer an immediate refund on the spot.
- Who qualifies: an overseas visitor means a foreign national, or a compatriot from Hong Kong, Macao or Taiwan, China, who has resided continuously in China for no more than 183 days. A valid identity document means a passport, a Mainland Travel Permit for Hong Kong and Macao Residents, or a Mainland Travel Permit for Taiwan Residents, and similar documents, that show or allow collection of the date of the visitor's most recent entry into China.
- Which goods qualify: refundable goods are personal items bought by the overseas visitor in person at a designated refund store that meet the refund conditions. Excluded are items listed in the Prohibited and Restricted Articles for Entry and Exit of the People's Republic of China, goods sold by refund stores that are exempt from value-added tax, and other items specified by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration.
- Minimum purchase: the same overseas visitor must spend at least 200 yuan on refundable goods at the same refund store on the same day to be eligible.
- Time limit and condition of the goods: the goods must not have been used or consumed; departure must be no more than 90 days after the date of purchase; and the goods must be carried out by the visitor in person or in accompanying checked baggage.
- Refund rate and handling fee: the calculation is based on the invoice amount of the goods, inclusive of value-added tax. Since 1 April 2019, the refund rate is 11% for refundable goods subject to the 13% tax rate and 8% for goods subject to the 9% tax rate. The formula is: refund amount = invoice amount of the goods on departure (including VAT) x refund rate - the refund agency's handling fee.
- Where to apply: refunds are handled centrally by the refund agency located inside the restricted area of the departure port. The visitor first asks customs at the departure port to verify the goods; once verification succeeds, customs stamps the refund application form; the visitor then claims the refund at the refund counter inside the restricted area.
- Documents needed: your valid identity document, the Overseas Visitor Departure Tax Refund Application Form issued by the refund store, the sales invoice for the goods, and the goods themselves.
- How the refund is paid: refunds are paid in renminbi, either in cash or by bank transfer. If the refund does not exceed 20,000 yuan, you may choose either method; if it exceeds 20,000 yuan, it is paid by bank transfer.
- Immediate refund on the spot: at stores offering this service, after signing an agreement and completing a credit card pre-authorisation, you can receive the refund at the store. To use the service you must hold a credit card that supports pre-authorisation and undertake to depart within the prescribed time limit and through a designated port. On departure, customs verification is still required and the refund agency then reviews the documents; if the review succeeds, the pre-authorisation is released, and if it does not, the agency recovers the advance payment through the pre-authorisation.
- Common reasons for failure: the purchase amount falls below the minimum, the invoice and application form do not match, departure is more than 90 days after purchase, the goods have been used or consumed, the goods are not presented to customs for verification, or departure is through a port without a refund agency. When shopping, confirm with the store that it is a designated refund store and keep the invoice and application form safe.
Note that departure tax refunds are only processed at open ports where the policy is implemented and where a refund agency is located. Before departure, check with the airport or the refund agency whether your terminal has a refund counter, and allow enough time for verification and processing.
The above is a summary. Specific arrangements are subject to official announcements.
The above is general guidance only. For specific requirements and the latest rules, please refer to official announcements.
