Tax refund
Writer: | Editor: Zhang Chanwen | From: | Updated: 2024-07-22
离境退税政策
Tax Refund Policy
境外旅客在离境口岸离境时,持有效证件,即可对其在退税商店购物的退税物品退还增值稅。
Foreign travelers departing from exit ports are eligible to receive a value-added tax refund for items purchased at authorized tax refund stores.
离境退税办理方式
Tax Refund Procedures
1. 一般离境退税模式:境外旅客在离境退税口岸办理退税;
2. 离境退税“即买即退”:境外旅客在深圳试点离境退税"即买即退”服务的退税商店内,购买商品并按规定取得销售发票和《境外旅客购物离境退税申请单》后,就可以当场领取以人民币现金支付的实退增值税款。
1. Standard procedure: Foreign travelers can apply for tax refunds at the departure ports.
2. Instant tax refund: Participating retail stores in Shenzhen offer the "instant tax refund after purchase" service. Under this initiative, foreign travelers can promptly receive their value-added tax refund in Chinese yuan immediately after buying goods, presenting sales invoices, and completing the "Tax Refund Application Form for Foreign Travelers.
一般离境退税步骤
General Tax Refund Steps
(1) 办理条件 Processing conditions.
a. 境外游客持外国护照均可享受购物离境退税政策;
b. 同一境外旅客同一日在同一退税商店内购买退税商品的金额在500元人民币以上;
c. 境外旅客应于购物开单后90天(含)内,由本人随身携带或随行托运所购退税物品,且境外旅客离境日距入境日未超过183天;
d所购退税物品在离境时尚未启用或消费。
a. Eligibility: Foreign tourists with foreign passports are all entitled to benefit from shopping tax refund policies
b. Minimum purchase requirement: The cumulative value of tax-refundable goods bought by a single foreign traveler from one tax refund store on the same day must exceed CNY 500
c. Traveler responsibility: Foreign travelers are responsible for personally carrying or ensuring the purchased tax-refundable items accompany them as checked baggage within 90 days (inclusive) after the shopping receipt is issued. Furthermore, their stay in China must not exceed 183 days between the arrival and departure dates.
d. Product condition: The purchased tax-refundable items must remain unused and unconsumed at the time of departure.
(2) 办理步骤 Processing steps
a. 退税商店购物Shopping at designated tax refund stores
b. 海关验核确认Customs verification
c.退稅代理机构退稅Process through a tax refund agent
(3) 办理点 Processing centers
①深圳蛇口邮轮母港
安检后:蛇口邮轮中心2楼出境离境退稅点
营业时间:周一至周日, 9:00-18:00
联系方式:0086-755-83469506
①Shekou Cruise Homeport
After security check: The tax refund center is located on the 2nd floor of Shekou Cruise Homeport
Business hours: 9:00-18:00, Monday to Sunday
Tel: 0086-755-83469506
Email:sztaxrefund@hotmail.com
②深圳宝安国际机场T3航站楼
安检后:通过安检后前往国际出发大厅3楼8站台与9站台之间的离境退稅点
营业时间:周一至周五,9:00-18:00
联系方式:0086-755-83469506
② Terminal 3, Shenzhen Bao'an International Airport
After security check: The tax refund center is located between departure islands 8 and 9 on the 3rd floor of the International Departure Hall
Business hours: 9:00-18:00, Monday to Friday
Tel: 0086-755-83469506
Email:sztaxrefund@hotmail.com
离境退税"即买即退”退税步骤
Procedures for "Instant Tax Refund after Purchase"
(1) 办理条件 Processing conditions
a. 境外游客持外国护照、港澳居民持《港澳居民来往内地通行证》,台湾居民持《台湾居民来往大陆通行证》均可享受购物离境退税政策;
b. 在指定退税商店购物金额在500元至110000元之间;
c. 境外旅客承诺于购物开单后17天(含内,由本人随身携带或随行托运所购退税物品,自本市口岸离境,且境外旅客离境日距入境日未超过183天;
d. 境外旅客已购物并取得增值税普通发票和《境外旅客购物离境退税申请单》;
e. 境外旅客本人持有可操作预授权担保的信用卡
a. Foreign tourists with foreign passports, residents of Hong Kong and Macao holding the "Mainland Travel Permit for Hong Kong and Macao Residents," and Taiwan residents with the "Mainland Travel Permit for Taiwan Residents" are all entitled to benefit from shopping tax refund policies.
b. Cumulative shopping amounts at designated tax refund stores should fall within the range of CNY 500and CNY 110.000.
c. Foreign travelers must personally carry or ship the purchased tax-refundable items within 17 days (inclusive) after the shopping receipt is issued, departing from the city's port, with the departure date not exceeding 183 days from the entry date.
d. Foreign travelers should have purchased goods and obtained a VAT general invoice along with a "Tax Refund Application Form for Foreign Travelers."
e. Foreign travelers must possess a credit card capable of pre-authorized guarantees.
(2)办理步骤 Processing steps
a.退税商店购物Shop at designated tax refund stores
b.集中退付点退稅Apply for tax refund at the service center
c.海关验核确认Customs verification
d.退税代理机构审核Review by a tax refund agent
(3) 办理点 Processing center广东省深圳市罗湖区宝安南路1881号华润中心万象城二期CBL1-003 (PIAGET店铺旁)CBL1-003, Phase II of MixC, No. 1881 Bao'an South Road, Luohu District, Shenzhen (Next to the PIAGET store)
退税金额Tax Refund Amount
退税币种为人民币,实退增值税额=离境的退税物品销售发票金额(含增值税)X[退税率(11%或8%)-退税代理机构办理退税手续费率 (2%) ]。
The tax refund amount is calculated in CNY. The formula for determining the VAT refund is as follows: Refundable VAT amount = Sales invoice amount of items eligible for tax refund (including VAT) x [Tax refund rate (11% or 8%) - Processing fee rate charged by the tax refund agency (2%)].
海关验核点Customs verification centers
①深圳蛇囗邮轮母港
安检前:蛇口邮轮中心2楼国际/港澳出发入口旁的海关核验点营业时间:周一至周日,07:00至航班结束
②深圳宝安国际机场T3航站楼安检前:3楼D岛与E岛之间的国际/港澳台出发大厅海关核验点。如旅客退税物品需要托运,请先通过海关核验,然后前往航站楼四楼办理托运手续,最后通过边检后前往航站楼三楼出境大厅
营业时间:周一至周日,24小时
① Shekou Cruise Homeport
Location: Next to the entrance of the International &Hong Kong Macao Taiwan Departure Hall on the 2ndfloor of Shekou Cruise Homeport, before security check. Business hours: 07:00 until the end of ferry service, Monday to Sunday
②Terminal 3, Shenzhen Bao'an International Airport
Location: Between departure islands D and E in the International & Hong Kong Macao Taiwan Departure Hall on the 3rd floor of the airport, before security check. For passengers requiring customs inspections for tax refund items to be shipped as luggage, complete customs procedures first, proceed to the 4th floor for check-in, and then move to the departure hall on the 3rdfloor post-border inspection.
Business hours: 24 hours, Monday to Sunday