摘要:“即买即退”作为一项便利服务举措,是“离境退税”政策的升级优化,旨在为境外旅客提供更加便捷、多样化的退税选择。该举措前期先后在上海、北京、广东、四川、浙江、深圳等地开展试点。
4月8日
国家税务总局发布
《关于推广境外旅客购物离境退税
“即买即退”服务措施的公告》
(以下简称《公告》)
(点击文末“阅读原文”查看)
《公告》对离境退税“即买即退”的
主要内容、办理流程和施行时间
作出明确规定
将该项服务措施
从多地试点推广至全国
“即买即退”作为一项便利服务举措,是“离境退税”政策的升级优化,旨在为境外旅客提供更加便捷、多样化的退税选择。该举措前期先后在上海、北京、广东、四川、浙江、深圳等地开展试点。
《公告》指出,境外旅客在“即买即退”商店购买退税物品,办理信用卡预授权后,即可在现场领取等额退税款;旅客离境时,海关核验旅客身份和退税物品;退税代理机构审核购物退税信息无误后,当即解除信用卡预授权担保,并办结离境退税事项。
《公告》还明确,有意愿提供“即买即退”服务的退税商店,在与本地退税代理机构商谈一致后,即可成为“即买即退”商店。
“即买即退”与传统离境退税的
办理流程相比
有什么区别?
国家税务总局货物和劳务税司有关负责同志介绍,与传统离境退税的办理流程相比,“即买即退”最大的特色和亮点在于,将退税环节提前,境外旅客在购物环节就能拿到退税款,更加直观地感受到退税带来的实惠,有利于旅客在购物现场领取退税款用于再消费。
福田星河COCO Park
福田区首个离境退税
“即买即退”试点集中退付点
2024年12月31日
福田星河COCO Park
正式成为福田区首个离境退税
“即买即退”试点集中退付点
进一步提升了境外旅客
购物离境退税服务的
便利化和满意度
「链接」查看更多。
境外旅客
在福田星河COCO Park
购买退税物品并按规定
取得销售发票、离境退税申请单后
旅客可于当天申请先行领取
以人民币现金支付的
退税物品实退增值税款
这份离境退税“即买即退”
办理指南
赶紧来看看啦~
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离境退税“即买即退”小贴士
除须满足现行离境退税相关规定外,还应同时满足以下条件:
1. 申请享受离境退税“即买即退”优惠措施的退税商品,须购自我市试点商店;
2. 同一境外旅客同一日向同一试点商店申请办理“即买即退”服务的退税物品金额在500元至110000元(含)之间;
3. 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,自我市可办理离境退税业务的口岸离境;
4. 境外旅客已购物并取得销售发票和《境外旅客购物离境退税申请单》;
5. 境外旅客本人持有可操作预授权担保的信用卡
Guidelines for Handling Outbound Tax Refunds with "Buy and Tax Refund" Policy
1. In addition to meeting the current regulations on departure tax refunds, the following conditions should also be met simultaneously.
2. For tax refund products eligible for the "buy and tax refund" preferential measures for departure tax refunds, they must be purchased from pilot stores in their own city;
3. The same Overseas passenger applies to the same pilot store on the same day for the "buy and tax refund" service, and the amount of tax refund items is between 500 RMB and 110000 RMB (inclusive);
4. Overseas passengers promise to carry or check in the purchased tax refund items with them within 17 days (inclusive) after the shopping order is issued, and they can leave the port where they can handle the departure tax refund business in their own city;
5. Overseas travelers have made purchases and obtained sales invoices and the "Overseas Traveler Shopping Departure Tax Refund Application Form";
6. Overseas passengers themselves own credit cards that can operate pre - authorization guarantees.
*退税公式:应退增值税额 = 销售发票金额 x【退税率(11%) - 退税手续费(2%)】= 最终退税金额
*Tax refund formula: Value added tax refundable = Sales invoice amount × [Tax refund rate (11%) - Tax refund handling fee (2%)] = Final tax refund amount
关于“即买即退”
还有以下注意事项
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“即买即退”注意事项
1. 您在离境时应按现行规定向海关办理退税物品验核手续,离境时在文锦渡口岸/宝安国际机场/蛇口邮轮母港的离境退税海关报关台,持退税物品、《境外旅客购物离境退税申请单》、销售发票、护照向海关申报。海关对所购物品的种类、数量等进行一一核对无误后,在《境外旅客购物离境退税申请单》上签章,并将物品归还;
2. 在经过边检、安检之后进入海关监管隔离区域内,您应当按规定将材料提交至隔离区内退税代理机构退税专用场所,资料无误的,由退税代理机构直接操作解除信用卡预授权;
3. 若发生不符合”即买即退”条件的情形(① 如开单17天后未办理离境退税 ② 信息有误③物品开封/使用等),退税代理机构将通过预授权进行扣款,如符合一般离境退税条件的仍可按一般离境退税流程办理退税。
Notes on 'Buy and Tax Refund’
1. When leaving the country, you should go through the tax refund item verification procedures with the customs according to current regulations. When leaving, you should declare the tax refund item, "Overseas Passenger Shopping Departure Tax Refund Application Form", sales invoice, and passport to the customs at the departure tax refund customs declaration desk at Wenjindu Port/Bao'an International Airport/Shekou Cruise Home Port. After verifying the types and quantities of the purchased items one by one, the customs will sign and return the items on the "Overseas Passenger Shopping Departure Tax Refund Application Form";
2. After passing through border and security checks and entering the customs supervised quarantine area, you should submit the materials to the tax refund agency in the quarantine area according to regulations. If the materials are correct, the tax refund agency will directly operate to cancel the credit card pre-authorization;
3. If there is a situation where the "buy and tax return" condition is not met 1) If the departure tax refund is not processed 17 days after the invoice is issued; 2) Information error ; 3) For items opened/used, etc., the tax refund agency will deduct the payment through pre authorization. If they meet the general departure tax refund conditions, they can still process the tax refund according to the general departure tax refund process.
※即买即退集中退付点:福田星河COCO Park二期贵宾室
※Buy and Tax Refund centralized refund point: COCO Park Phase ll VlP Lounge
作为深圳中心城区和传统消费大区
福田正积极布局
打造世界级消费目的地
除了“即买即退”集中退付点
福田区还分布许多离境退税商店
请收好福田离境退税商店名单
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*注意:
各退税商店
“离境退税”申请资料
领取方式和地点或有不同
具体请咨询各商家
快把这个好消息
转发给身边有需要的朋友吧
来源:幸福福田