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Overseas Tourists Entitled to Departure Tax Refund Starting July 1

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Beijing and Shanghai have officially launched the policy of departure tax refund for overseas tourists consuming at designated VAT refund shops since July 1.

The 4 steps involved in tax refund of foreign tourists are to be taken as follows, according to relevant national regulations:

Step 1: Overseas tourists buy tax-refundable goods at designated VAT refund shops and take the Application Form for Departure Tax Refund;Step 2: Overseas tourists declare to the Customs at departure, and the Customs shall stamp the Application Form for Departure Tax Refund for confirmation;Step 3: Overseas tourists apply for tax refund to a tax refund agency or institution that the tax authority sets up in the separation zone of departure port;Step 4: The tax refund agency submits tax statements for settlement on a monthly basis. It’s also provided that the departure tax refund agency should be a bank.

The Administrative Measures for Departure Tax Refund for Foreign Tourists (For Trial) issued by the State Administration of Taxation in June in line with the arrangements of the State Council, nailed down the policy of departure tax refund. According to the Administrative Measures, the VAT refund shops shall be subject to a filing system. In other words, those enterprises which bear the qualification of General VAT payer and a medium-high level of tax-paying credit, agree to have departure tax refund management system installed and used, have had new VAT invoice management system installed and used and promise to have exclusive detailed account for selling tax-refundable goods can serve as a VAT refund shop upon reporting for record to a provincial office of State Administration of Taxation.

The Departure Tax Refund Application Form (Sample)

The Payment Receipt of Departure Tax Refund for Overseas Tourists Leaving China (Sample)

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