04退税物品流程 Items Processes

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，但不包括以下物品:

Personal items purchased by an overseas traveler at a tax refund shop and eligible for tax refund, excluding the following items:

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;

Articles prohibited or restricted from leaving the country prescribed in the List of Items Prohibited or Restricted To Enter and Exit People's Republic of China;

②退税商店销售的适用增值税免税政策的物品;

VAT-free items sold at the tax refund shops;

③财政部、海关总署、国家税务总局规定的其他物品。

Other articles stipulated by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration.

目前离境退税已实现全国互联互通，即在全国各退税商店购买的物品，在全国各退税网点均可办理退税。

At present, the departure tax refund has achieved national interconnection, that is, the items purchased in the tax refund stores nationwide can be refunded in the tax refund outlets across the country.

05退税计算公式及方式 Calculation Formula and Tax Refund Methods

以离境的退税物品的增值税普通发票金额(含增值税)为依据，退税率为11%或8%，计算应退增值税。计算公式为:

The VAT refundable is calculated on the basis of  the amount of the general VAT invoices (including VAT ) of the items eligible for tax refunds upon departure,and the rebate rate is 11% or 8%. The calculation form ula is:

①应退增值税额=退税物品销售发票金额(含增值税)x退税率(11%或8%)

VAT refundable=Sales invoice amount (including VAT)x tax refund rate (11% or 8%)

②实退增值税额=应退增值税额-退税代理机构办理退税手续费(2%)

VAT refunded= VAT refundable - Tax refund agency handling fee (2%)

③退税代理机构办理退税手续费=退税物品销售发票金额(含增值税)x手续费费率(2%)

Tax refund agency handling fee=Tax refund item sales invoice amount (including VAT) x fee rate (2%)

2019年4月1日起，适用13%税率的境外旅客购物离境退税物品，退税率为11%;适用9%税率的境外旅客购物离境退税物品，退税率为8%。

Starting from April 1, 2019, the tax refund rate for overseas travelers' shopping departure items with a tax rate of 13% will be 11%;The tax rebate rate of 8% is applied to the 9% tax rate of the goods purchased by overseas visitors.

退税币种为：人民币The tax refund currency is CNY

目前，我省退税方式包括现金退税和银行转账退税两种方式。

At present, both cash and bank transfer refunds are allowed in our province.

退款金额未超过10000元可自行选择退税方式；退款金额超过10000元以银行转账方式退税。

If the tax refund amount does not exceed CNY10, 000,the tax refund method can be chosen by oneself (in cash or by bank transfer): If the tax refund amount exceeds CNY10, 000, the tax will be refunded only by bank transfer.