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Tax Refund for Visitors outside the Tax Agency Issued Departure Management


To implement State Council on tax refund for visitors outside the departure requirements, recently, the State administration of taxation and issued the administrative measures for visitors outside the departure tax (for trial implementation), eligible regions in the country implementation outside the visitors leave the tax rebate policy. Bulletin clarifies the filing and refund of tax rebate shop agency determines sales and tax refund, tax rebates, goods handling processes such as content, shopping for overseas passengers departure tax rebate provided the operation Guide, expanded tourism purchase, promote the healthy development of tourism.

In charge of the administration of taxation, tax on goods and Services Division, in August 2014, the State Council issued the opinions on promoting the reform and development of the tourism industry, requires foreign visitors of the research to improve departure tax rebates, the scope is extended to eligible regions of the country. In January 2015, the MOF on carrying out the tax refund for visitors outside the departure notice policy calls for passengers at the port of departure outside the time of departure, shop over its rebate for tax 11% tax VAT rebates. In accordance with the deployment requirements of the State Council, State administration of taxation issued the administrative measures for visitors outside the departure tax (for trial implementation), the departure tax rebate policy is clear and detailed, facilitating the levy they operate to facilitate policy implementation.

Rules rebate shops by filing system. With value-added tax general taxpayer, tax credit rating at b above, agreed to install using the departure tax management system, already installed and use the sales tax invoice management system and agree to tax sales of goods individually after the breakdown of the enterprises by the provincial State Taxation Bureau tax store. Tax authorities refund store does not comply with refund shop conditions or in violation of regulations, the right to terminate the record.

Way clear for departure tax refund based on departure tax refund information management system, and connections with the departure tax refund application form for each key of the certificate. Handle process main including 4 a link: a is outside passenger in rebate store purchase rebate items, and made departure rebate application single; II is outside passenger departure Shi to customs reported inspection, customs in departure rebate application single Shang signed chapter confirmed; three is outside passenger to rebate agent institutions or tax organ set in departure port separation within of institutions application rebate; four is rebate agent institutions by months to tax organ declared settlement. After you select a tax agency, provincial State Taxation Bureau and signed a two-year service agreement. Rebate shops and tax agent institutions are required in a prominent position flying the required identification, facilitate foreign visitors to recognition.

Approach also provides the choice of tax agent institutions and conditions, clear for departure tax by banks as a tax agent institutions. Banking on application for refund Agency must satisfy the following conditions: the ability to have refund at the departure points in the area of business premises and related facilities have departure tax rebate management system conditions; three years due to illegal acts subject to administrative and criminal treatment of willing to advance rebate funds.



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