Written by(作者): Victor Tu
On January 6th and June 2nd, 2015, the Ministry of Finance and the National Tax Bureau released regulations in regards to tax refunds for goods purchased by individual foreign tourists in mainland China prior to their departure. In this article I will take a look at these new rules.
What is the Departure Tax Refund and What are the Rates?
When a foreign traveler leaves mainland China, he or she has the right to get a VAT refund for purchased goods in an authorized store (duty free shop).
The refundable tax = Purchased price (inclusive of VAT) × 11%.
i.e. You purchased an electronic appliance for 2,000 RMB (total amount on invoice) and you will get tax refund for 220 RMB (2000*11%).
Where Can You Apply for a Refund?
Any air, water or land departure point where a VAT refund is authorized and where appointed agencies are present (i.e. Beijing Capital International Airport).
Who Can Get a Tax Refund?
Any foreigners (inclusive of residents of Hong Kong, Taiwan and Macau) who stay less than a cumulative 183 days in mainland China.
What are the Conditions for the Tax Refund?
- 3 “same”: the same international traveler shop in the same location in the same day.
Also, items purchased cannot have a value less than 500 RMB (i.e. there are 57 duty free shops in Beijing Int’l Airport as of June 30th, 2015). - The products must not have been unpacked or consumed.
- The period of time between date of purchase and date of departure is less than 90 days.
- All products must exit mainland China by carry-on or other means of shipment.
How to Apply for the Departure Tax Refund?
Step1:
Purchase goods and obtain a Departure Tax Refund application form and invoice from an authorized duty free shop.
Step 2:
Submit all goods along with the application form and invoice to Customs for inspection and approval.
Step 3:
In the departures area, there are always tax refund agencies (banks) (Shanghai Pudong Int’l Airport and Shanghai Hongqiao have both gotten tax refund agencies as of July 1st, 2013) where you can submit your passport and Customs approved documents and invoice for processing the refund. The agency will pay the taxes immediately on behalf of the tax bureau and will charge around 2% of your tax refund (statutory policy).
Step 4:
Pay in Chinese Yuan (RMB) in person for any amount less than 10,000 RMB. Otherwise pay by bank wire transfer.
Step 5:
The agency will settle the payment with the tax bureau in a specific time period.
2015年1月6日与6月2日，财政部及国家税务总局相继出台了关于实施境外旅客购物离境退税的政策，那么今天我们就近距离来看一下这些法规的内容。
什么是离境退税及其税率？
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。
哪里可以办理退税？
实施离境退税政策的地区正式对外开放并设有退税代理机构的口岸，包括航空口岸、水运口岸和陆地口岸。
谁可以办理离境退税？
任何外籍个人包括港澳台同胞，只要在中国境内连续居住不超过183天，均由权利申请退税。
申请离境退税的条件？
第一：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。
第二：退税物品尚未启用或消费。
第三：离境日距退税物品购买日不超过90天。
第四：所购退税物品由境外旅客本人随身携带或随行托运出境。
如何办理离境退税？
第一步：取得购买的物品，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。
第二步：离境时向海关递交物品、申请单和发票，进行查验，并取得海关查验单。
第三步：在离境区通常设有退税代理机构，向其递交游客护照、海关查验审核单、发票。退税代理机构审核无误后，直接办理退税并垫付退税款。当然，退税机构会收取一定的手续费，通常是2%左右。
第四步：如果退税金额在1万元人民币以下的，境外游客可以要求支付现金或者银行转账，如果超过退税金额超过1万元，必须进行银行转账。退税的币种均为人民币。
第五步：退税机构在一定时间内，会将垫付的退税款与税务机关进行结算。
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Victor Tu
Is a member of the Chinese Institute of Certified Public Accountants (CICPA) and a tax faulty member of the Institute of Chartered Accountants in Wales and England (ICAEW). With more than 15 years experience in the accounting industry, he is focused on inbound and outbound investment, with a specialty in international accounting and taxation. If you would like to contact Victor,
屠晓峰是中国注册会计师协会会员以及英格兰及威尔士特许会计师协会成员。他在一家国际性的会计师事务所工作超过15年。他的专业领域包括会计，中国及国际税务，内部控制和管理资讯。