01离境退税相关概念 Concepts
离境退税政策，是指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。境外旅客（指在中华人民共和国境内连续居住不超过183天的外国人和港澳台同胞） 。
离境口岸，是指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。
The departure tax refund policy refers to the regulations for providing VAT refunds to overseas travelers for items purchased at designated tax refund shops upon leaving Chinese mainland via ports of exit.
Overseas visitors include foreigners and compatriots from Hong Kong, Macau and Taiwan who stay in Chinese mainland for a period of no more than 183 consecutive days.
Ports of exit refer to ports that are officially open to the outside world in the areas where the departure tax refund policy is implemented and have tax refund agencies available,including air ports, water ports and land ports.
有效身份证件，是指标注或能够采集境外旅客最后入境日期的护照、港澳居民来往内地通行证、台湾居民来往大陆通行证等。
Valid identity documents refer to the passports marking or capable of collecting the date of last entry of overseas visitors, mainland travel permits for Hong Kong and Macao residents, and mainland travel permits for Taiwan residents, etc.
02政策依据 Policy Basis
《财政部关于实施境外旅客购物离境退税政策的公告》(中华人民共和国财政部公告2015年第3号)
Announcement of the Ministry of Finance on Implementing the Departure Tax Refund Policy for Overseas Tourists(MOF Announcement No.3 [2015])
《国家税务总局关于发布〈境外旅客购物离境退税管理办法(试行)〉的公告》(国家税务总局公告2015年第41号)
Announcement of the State Taxation Administration on Issuing Measures for the Management of Departure Tax Refunds for Overseas Tourists (Interim) (STA Announcement No.41[2015])
03退税条件 Conditions
境外旅客申请退税，应当同时符合以下条件:
To claim the refund, the following requirements shall be met:
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；
The tax refundable goods purchased by one overseas visitor at a single tax free store on a single day shall reach CNY500.
②退税物品尚未启用或消费；
Those goods shall not be used or consumed.
③离境日距退税物品购买日不超过90天；
The departure date shall be within 90 days after the purchase date of those 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；
The tax refundable goods purchased shall be carried by the overseas visitor in person or be shipped as luggage.