收藏！渝中离境退税指南来啦！后附重点退税商店名录

NEWS

在我国境内连续居住不超过183天的外国人和港澳台同胞。

Foreigners and compatriots from Hong Kong, Macau and Taiwan staying continuously in China not exceeding 183 days.

(1) 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500元人民币；

(1)The value of purchases made in the same tax-refund shop by a same overseas traveler on the same day reaches RMB500 yuan;

(2)退税物品尚未启用或消费；

(2)Tax-refundable goods not used or consumed yet;

(3)离境日距退税物品购买日不超过90天；

(3)The date of departure from China is no more than 90 days from the date of purchase of tax-refundable goods;

(4)所购退税物品由境外旅客本人随身携带或随行托运出境。

(4)The purchased tax-refundable goods are required to be hand-carried or delivered via checked baggage by overseas travelers in person when leaving Chinese mainland.

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，但不包括下列物品：

Goods eligible for VAT refund shall be the tax-refund personal articles purchased by overseas travelers in tax-refund shops, exclusive of the following: 

(1)《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；

(1)Goods listed in the prohibited or restricted commodity catalogue of the PRC Law on Prohibition and Restriction of Goods for Import & Export;

(2)退税商店销售的适用增值税免税政策的物品；

(2)Goods sold in the tax-refund shops have been covered by VAT-free incentives;

(3)财政部、海关总署、国家税务总局规定的其他物品。

(3)Other goods specified by the Chinese Ministry of Finance, the General Administration of Customs and the State Taxation Administration.

(1)退税物品购买。境外旅客在退税商店购买退税物品后，需要申请退税的，应当向退税商店索取境外旅客购物离境退税申请单和销售发票。

(1)Purchases by overseas travelers. In case that overseas travelers claim for tax refund of tax-refund goods purchased in tax-refund shops, travelers shall, before leaving Chinese mainland, obtain the Overseas Traveler Refund Application Form and the VAT invoice from the tax-refund shops; 

(2)海关验核确认。境外旅客在离境口岸离境时，应当主动持退税物品、境外旅客购物离境退税申请单、退税物品销售发票向海关申报并接受海关监管。海关验核无误后，在境外旅客购物离境退税申请单上签章。

(2)Customs verification.Upon departure at an outbound point, overseas travelers shall present the refundable goods, the Overseas Traveler Refund Application Form and the VAT invoice to the Chinese Customs for verification; Customs shall endorse the Overseas Traveler Refund Application Form, after duly verified; 

(3)代理机构退税。无论是本地购物本地离境还是本地购物异地离境，离境退税均由设在办理境外旅客离境手续的离境口岸隔离区内的退税代理机构统一办理。境外旅客凭护照等本人有效身份证件、海关验核签章的境外旅客购物离境退税申请单、退税物品销售发票向退税代理机构申请办理增值税退税。

(3)Tax-refund operation. Whether it be local purchases and local outbound departure or local purchases other than local departure, tax refund is all processed by tax-refund agencies located within controlled areas in the international passenger zone; overseas travelers shall claim for tax refund to tax-refund operators by presentation of a valid ID card like passport, the Customs-endorsed Overseas Traveler Refund Application Form and the VAT invoice of the purchased goods.

退税币种为人民币。退税方式包括现金退税和银行转账退税两种方式。退税额未超过10000元的，可自行选择退税方式。退税额超过10000元的，以银行转账方式退税。

The currency of tax refund is RMB. Tax refund can be disbursed either in cash or via bank transfer. If case that the amount of tax refund is below RMB10,000 yuan, both ways of disbursement are operable; in case that the amount of tax refund exceeds RMB10,000 yuan, tax refund shall be disbursed via bank transfer.