The General Office of the State Council issued Several Opinions on Further Promoting Tourism Investment and Consumption. Opinions proposed to increase government support, eligible areas to speed up the implementation of overseas travelers shopping departure tax rebate policy. At present *** there are Beijing, Shanghai, Hainan, three places for the departure tax rebate pilot, Beijing has been equipped with overseas travelers shopping departure tax rebate store 86, Shanghai, the first batch of tax rebate designated stores has reached 27. Compared with the pilot program in Hainan, the scope of departure ports and tax refund items has been expanded, and the starting point of refund has been lowered. Departure tax rebate refers to the policy of refunding VAT on tax-refundable items purchased by overseas travelers in tax-refund stores when they leave the country at the departure ports. The refund rate for tax-refundable articles is 11%. The formula for calculating the refundable VAT amount: refundable VAT amount = the amount of sales invoice of the refunded articles (including VAT) × refund rate. According to the Announcement of the Ministry of Finance on the Implementation of the Policy of Tax Refund for Overseas Passengers' Departure for Shopping (Announcement of the Ministry of Finance No. 3 of 2015), Administrative Measures for Tax Refund for Overseas Passengers' Departure for Shopping (Trial) (Announcement of the State Administration of Taxation No. 41 of 2015), and the Announcement of Provisions for Customs Supervision of Tax Refund for Overseas Passenger Departure for Shopping (Announcement of the General Administration of Customs No. 25 of 2015), the refund of tax for oversea travelers shopping for departure tax refund need to simultaneously meet the nine restrictive conditions stipulated. Otherwise, they will not be able to enjoy the preferential policy of VAT refund for purchasing tax-refundable items. Overseas travelers with the status of overseas travelers are foreigners and compatriots from Hong Kong, Macao and Taiwan who have resided in China for no more than 183 consecutive days. Overseas travelers can apply for tax refund only if the departure date is not more than 183 days from the last entry date; non-foreign travelers are not entitled to the preferential policies on tax refund for purchases. Departure port, refers to the implementation of the departure tax rebate policy in the region officially open to the public and has a tax rebate agency ports, including air ports, water ports and land ports. Tax-refundable articles eligible for tax rebate are those personal articles purchased by overseas travelers in tax rebate stores and are eligible for tax rebate. The scope of articles eligible for tax rebate policy includes: clothing, shoes and hats, cosmetics, clocks and watches, jewelry, electrical appliances, medical care and beauty equipment, kitchen and bathroom appliances, furniture, air conditioners, refrigerators, laundry equipment, televisions, photographic (like) equipment, computers, bicycles, stationery, sporting goods and so on, ****21 categories of 324 kinds, but food, beverages, fruits, cigarettes, alcohol, automobiles, motorcycles, etc. can not enjoy tax rebates. enjoy tax rebates. In addition, attention should also be paid to three categories of items that are not eligible for tax rebates. Prohibited and restricted articles listed in the Table of Prohibited and Restricted Articles of Entry and Exit of the People's Republic of China; articles sold in tax refund stores that are subject to VAT exemption policy; and other articles stipulated by the Ministry of Finance, General Administration of Customs and State Administration of Taxation. The amount of tax refund items purchased by the same overseas traveler at the same tax refund store on the same day reaches RMB 500. If an overseas traveler needs to apply for tax refund after purchasing tax-refundable articles in a tax refund store, he/she shall obtain the application form for overseas traveler's tax refund for purchases made at the tax refund store and the sales invoice from the tax refund store. Overseas travelers who purchase tax-refundable articles in tax refund stores should pay attention to obtaining the Application Form for Departure Tax Refund for Overseas Travelers. It is worth noting that the Application Form for Departure Tax Refund is the key document for enjoying tax refund. Tax refund items have not yet been activated or consumption tax refund goods at the time of purchase is included in the tax, these taxes need to go through the customs inspection and related procedures to be refunded, the goods are best not to use or unpacked before the tax refund. Therefore, before leaving the country, you need to take the tax refund slip and have it stamped at the customs office before you can make a tax refund, and the customs office is usually more strict when checking. In addition to the "Detailed Document" and "Tax Refund Application Form" for the purchased goods, you need to provide Customs with the corresponding goods purchased. Customs usually requires that the goods are unused and even in their original packaging. Refundable goods are in themselves a favorable policy for goods not consumed in the country, while consumer goods or services are usually not refundable. Therefore, it is necessary to ensure that the goods purchased have not been used or unpacked in order to obtain a successful tax refund. If there is a mismatch between the consumption documents and the goods at the customs office, it is very likely that the tax refund will not be possible. Purchase of tax-refundable goods should not exceed the period of stay, i.e., for tax-refundable goods purchased by overseas travelers, the departure date should not be more than 90 days from the date of purchase of the tax-refundable goods. Tax refund items must be carried with the foreign traveler or shipped out of the country, i.e. tax refund items purchased by foreign travelers must be carried by the foreign traveler or shipped out of the country with the foreign traveler. When the overseas traveler leaves the country, he/she should go through the procedure of checking and confirming the tax-refundable articles with the Customs. Overseas travelers shall report to the Customs for inspection when they leave the country, and the Customs shall sign and confirm the "Application for Tax Refund for Departure" on the "Application for Tax Refund for Departure". When leaving the country at the port of departure, the overseas travelers shall take the initiative to declare to the Customs and accept the supervision of the Customs with the tax-refundable articles, the Application Form for Tax Refund for Overseas Travelers' Departure from the Country, and the sales invoice of the tax-refundable articles. The Customs shall sign on the application form for overseas passengers' tax refund for purchases after checking and verifying that it is correct; if the quantity of the goods handed over by the passenger does not conform to the quantity listed in the application form, the Customs shall confirm and sign on the quantity of the goods handed over and hand them over to the passenger for the procedure of tax refund. In one of the following cases, the Customs shall not handle the signature procedures for overseas travelers' departure tax refund for shopping: the name of the items surrendered by the outbound traveler does not correspond to the items listed in the application form; the information of the shopper listed in the application form does not correspond to the information of the outbound traveler; and others do not conform to the provisions of the tax refund for departing from the country. Overseas travelers can apply for tax refund to the tax refund agency or the tax authorities located in the isolation area of the departure port by entrusting the agency to apply for tax refund. Our tax policy does not specify how to apply for tax refund directly, so the departing travelers can only look for agents to apply for departure tax refund. Whether it is local shopping and departure or local shopping and departure, the departure tax refund will be handled by the tax refund agency located in the isolated area of the departure port that handles the departure procedures of foreign travelers. Overseas travelers apply for VAT refund to the tax refund agency with their valid identity documents such as passports, the application form for tax refund for overseas travelers' purchases verified and signed by the Customs and the sales invoice for the tax refunded goods. There are tax refund agencies at the departure ports, which are banks selected by the provincial departments of national tax, finance and customs*** with obvious and standardized signs. The tax refund agency will charge the handling fee for tax refund, and the actual tax refund for the departing travelers will be as follows: actual VAT refund = the amount of the sales invoice of the refunded goods (including VAT) × the refund rate - the handling fee for tax refund