General Office of the State Council issued "Several Opinions on Further Promoting Tourism Investment and Consumption". The opinion puts forward that government support should be increased, and the tax refund policy for overseas tourists should be accelerated in areas where conditions permit. At present, Beijing, Shanghai and Hainan are pilot projects of tax refund for departure. There are 86 tax refund shops for overseas tourists shopping in Beijing, and the first batch of designated tax refund shops in Shanghai has reached 27. Compared with Hainan pilot project, the scope of departure port and tax refund project has been expanded, and the starting and retreating points have been reduced. Departure tax refund refers to the policy of refunding value-added tax to the tax refund items purchased by overseas tourists at the tax refund shop when they leave the country at the departure port. The tax refund rate for tax refund items is 1 1%. Calculation formula of refundable value-added tax: refundable value-added tax = sales invoice amount (including value-added tax) × tax refund rate. According to Announcement of the Ministry of Finance on Implementing Tax Refund Policy for Overseas Passengers (Announcement No.3 20 15 of the Ministry of Finance), Administrative Measures for Tax Refund for Overseas Passengers (Trial) (Announcement No.41No.2015 of State Taxation Administration of The People's Republic of China) and Announcement on Customs Supervision Provisions on Tax Refund for Overseas Passengers (Announcement No.3 20/KLOC of the General Administration of Customs) Overseas passengers can only apply for tax refund if the departure date is less than 183 days from the last entry date; Non-overseas passengers are not allowed to enjoy the preferential tax refund policy for shopping departure. The departure port refers to the port where the area where the departure tax refund policy is implemented is officially opened to the outside world and has a tax refund agency, including air port, water port and land port. Tax refund items that meet the purchase scope of tax refund items refer to personal items that meet the tax refund conditions purchased by overseas tourists in tax refund shops. Commodities that can enjoy the tax refund policy include: clothing, shoes and hats, cosmetics, watches and clocks, jewelry, electrical appliances, medical care and beauty equipment, kitchen utensils, furniture, air conditioners, refrigerators, laundry equipment, televisions, photographic equipment, computers, bicycles, stationery, sporting goods, etc. ***2 1 324 categories, but in addition, we should also pay attention to three categories of goods that cannot enjoy tax refund. Prohibited or restricted articles listed in the List of Prohibited or Restricted Articles in People's Republic of China (PRC); Goods sold by tax refund shops enjoying the VAT exemption policy; Other projects specified by the Ministry of Finance of People's Republic of China (PRC), the General Administration of Customs and State Taxation Administration of The People's Republic of China. Reach the limit of the amount of tax refund items. The amount of tax refund items purchased by the same overseas traveler in the same tax refund shop on the same day reached RMB in 500 yuan. If an overseas passenger who has obtained a valid tax refund certificate needs to apply for tax refund after purchasing tax refund items in a tax refund shop, he shall ask the tax refund shop for a tax refund application form and a sales invoice for the overseas passenger's shopping departure. Overseas travelers should pay attention to obtaining an application form for departure tax refund when purchasing tax refund items in tax refund shops. It is worth noting that the application form for departure tax refund is the key voucher for tax refund. The tax refund goods are not activated or the consumption tax refund goods include taxes and fees at the time of purchase. These taxes and fees can only be returned after customs inspection and relevant formalities. It is best not to use or unpack the goods before the tax refund. Therefore, before leaving the country, you need to go to the customs to stamp the tax refund, and the customs usually checks more strictly. In addition to the detailed documents of the purchased goods and the tax refund application form, it is also necessary to provide the corresponding purchased goods to the customs. Customs usually require these goods not to be used, or even to keep the packaging intact. The tax refund commodity itself is a preferential policy for the state not to consume, and the tax refund policy is usually not implemented for consumer goods or services. Therefore, if you want to successfully refund the tax, you must ensure that the purchased goods are unused or unopened. If the consumption documents at the customs do not match the goods, it is very likely that the tax refund will not be possible. The purchase of tax refund items shall not exceed the stay period, that is, the departure date of tax refund items purchased by overseas tourists shall not exceed 90 days from the date of purchase of tax refund items. In other words, the tax refund items purchased by overseas passengers must be carried with them or checked with them. When leaving the country, overseas passengers should go through the formalities of verification and confirmation of tax refund items at the customs. Overseas passengers declare to the customs for inspection when leaving the country, and the customs signs the application form for tax refund for departure. When leaving the country at the port of departure, overseas passengers should take the initiative to declare to the customs with the tax refund items, the application form for tax refund for overseas tourists' shopping departure and the sales invoice of tax refund items, and accept customs supervision. After verification, the customs shall sign and seal the Application Form for Tax Refund for Overseas Passengers after Shopping; If the number of articles submitted by passengers is inconsistent with the number listed in the application form, the customs will confirm and sign the number of articles submitted for inspection and hand them over to the passengers for tax refund. The customs will not go through the formalities of signing and returning the goods when overseas passengers go out for shopping under any of the following circumstances: the name of the goods submitted by the outbound passengers is inconsistent with the items listed in the application form; The information of shoppers listed in the application form is inconsistent with that of outbound passengers; Others do not meet the requirements of tax refund for departure. Entrust an agency to handle tax refund. Overseas passengers apply for tax refund to the tax refund agency at the port of departure or the agency set up by the tax authorities in the isolated area. Our national tax collection policy is not clear about how to directly apply for tax refund, and departing passengers can only find an agency to apply for tax refund. Whether shopping abroad locally or shopping abroad locally, the tax refund for departure is handled by the tax refund agency located in the isolation area of the departure port where overseas passengers leave. Overseas travelers apply for VAT refund to the tax refund agency with valid identity documents such as passports, application forms for overseas travelers' shopping departure tax refund signed by the customs, and sales invoices for tax refund items. There is a tax refund agency at the departure port, which is a bank selected by the provincial taxation, finance, customs and other departments, and has obvious standardized signs. The tax refund agency will charge the tax refund fee, and the amount of tax refund actually received by departing passengers is: actual refunded VAT = sales invoice amount (including VAT) × tax refund rate-tax refund fee.