Announcement of the Ministry of Finance Regarding Launching a Pilot Program about Departure Tax Refund Policy for Overseas Visitors' Shopping in Hainan

财政部关于在海南开展境外旅客购物离境退税政策试点的公告

Promulgating Institution: Ministry of Finance

Document Number:Ministry of Finance Announcement [2010] No. 88

Promulgating Date: 12/21/2010

Effective Date: 01/01/2011

颁布机关: 财政部

文      号: 财政部公告2010年第88号

颁布时间: 12/21/2010

实施时间: 01/01/2011

In order to build Hainan into an international tourism island, the State Council has decided to launch a pilot program about departure tax refund policy for overseas visitors' shopping in Hainan (hereinafter referred to departure tax refund policy). Departure tax refund policy refers to a policy in which a tax refund article purchased by an overseas visitor at a designated tax-refund store and carried along upon departure is being handled for tax refund according to the provisions. The business and commerce department of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation are hereby making announcement in respect of the relevant matters pertaining to the work on the pilot program as follows:

    为推进海南国际旅游岛建设,国务院决定在海南省开展境外旅客购物离境退税政策(以下简称离境退税政策)试点。离境退税政策是指对境外旅客在退税定点商店购买的随身携运出境的退税物品,按规定退税的政策。财政部经商商务部、海关总署和国家税务总局,现就试点工作的有关事项公告如下:

1. Basic process and the applicable conditions for departure tax refund policy

(1) Basic process of departure tax refund policy. The basic process of departure tax refund policy comprises of four segments, namely application for tax refund on shopping, customs verification and confirmation, tax refund by agency and centralized settlement of tax refund.

(2) Applicable conditions for departure tax refund policy. Overseas visitors who intend to obtain tax refund shall meet the following conditions at the same time:

(a) Purchasing tax refund article, at designated tax refund store, in the shopping amount of the threshold for refund, and has obtained tax refund voucher such as an application form for departure tax refund on overseas visitor's shopping according to the provisions;

(b) In going through the departure formalities at the departure port, the tax refund article has not been used or consumed before departure; 

(c) The departure day is not more than 90 days from the day on which the tax refund article is purchased; 

(d) The tax refund article purchased is being carried by the overseas visitor himself upon departure; 

(e) The tax refund article purchased has been inspected by the customs and the application form for departure tax refund on overseas visitor's shopping has been signed; and

(f) The tax refund is made at the designated tax refund agency.

       一、离境退税政策的基本流程和适用条件

    (一)离境退税政策的基本流程。离境退税政策的基本流程包括购物申请退税、海关验核确认、代理机构退税和集中退税结算四个环节。

    (二)离境退税政策的适用条件。境外旅客要取得退税,应当同时符合以下条件:

    1.在退税定点商店购买退税物品,购物金额达到起退点,并且按规定取得境外旅客购物离境退税申请单等退税凭证;

    2.在离境口岸办理离境手续,离境前退税物品尚未启用或消费;

    3.离境日距退税物品购买日不超过90天;

    4.所购退税物品由境外旅客本人随身携运出境;

    5.所购退税物品经海关验核并在境外旅客购物离境退税申请单上签章;

    6.在指定的退税代理机构办理退税。

2. Overseas visitor, departure port, designated tax refund store and tax refund article 

(1) Overseas visitor. Overseas visitors refer to foreigners and compatriot from Hong Kong, Macau and Taiwan who have been residing in China for a period not exceeding 183 days consecutively.

(2) Departure port. Departure port shall temporarily be the airport port which has officially been opened for pilot site. 

(3) Designated tax refund stores. Designated tax refund stores refer to stores accredited by the relevant department to sell tax refund articles to the overseas visitors according to the provisions. 

(4) Tax refund articles. Tax refund articles refer to personal items which are permitted by the state to be brought out of the country and enjoy tax refund policy. However, food, beverages, fruits, tobacco, liquor, automobile and motor cycles are not included. Refer to the Annex for detailed list of tax refund articles.

       二、境外旅客、离境口岸、退税定点商店和退税物品

    (一)境外旅客。境外旅客是指在我国境内连续居住不超过183天的外国人和港澳台同胞。

    (二)离境口岸。离境口岸暂为试点地区正式对外开放的空港口岸。

    (三)退税定点商店。退税定点商店是指经相关部门认定的,按规定向境外旅客销售退税物品的商店。

    (四)退税物品。退税物品是指国家允许携带出境并享受退税政策的个人生活物品,但食品、饮料、水果、烟、酒、汽车、摩托车等不包括在内。退税物品目录详见附件。

3. Tax category for tax refund, tax refund rate, refundable tax amount and refund threshold 

(1) Tax category for tax refund, tax refund rate and computation of refundable tax amount. The tax category of departure tax refund is value-added tax. The tax refund rate shall uniformly be 11%. Formula for computing refundable tax amount: 

Refundable tax amount = Amount in ordinary sales invoice (included value-added tax) x tax refund rate

(2) Refund threshold. Refund threshold refers to the minimum shopping amount of tax refund articles which enjoy tax refund purchased at a same designated tax refund store on the same day by the same overseas visitor. The refund threshold shall tentatively be RMB 800.

       三、退税税种、退税率、应退税额计算和起退点

    (一)退税税种、退税率和应退税额计算。离境退税税种为增值税,退税率统一为11%。应退税额计算公式:

    应退税额=普通销售发票金额(含增值税)×退税率

    (二)起退点。起退点是指同一境外旅客同一日在同一退税定点商店购买退税物品可以享受退税的最低购物金额。起退点暂定为800元人民币。

4. Tax refund agency, tax refund method and choice of currency

(1) Tax refund agency. Tax refund agency refers to the agency accredited by the relevant department to handle tax refund for overseas visitors according to the provisions. 

(2) Tax refund method and choice of currency. In going through the tax refund, the overseas visitors may choose the tax refund method and currency on their own accord according to the provisions of this Announcement. Tax refund method comprises of two methods, namely tax refund in cash and tax refund through bank transfer. Tax refund currency includes RMB or main foreign currencies which are freely circulated.

The measures for the administration of pilot program for departure tax refund policy shall be separately announced by the State Administration of Taxation jointly with the Ministry of Finance, Ministry of Commerce, General Administration of Customs upon consultation with the People's Government of Hainan province.

This Announcement shall become effective on January 1, 2011.

Announcement is hereby given.

Annex: List of tax refund articles(Omitted)

Ministry of Finance

December 21, 2010

       四、退税代理机构、退税方式和币种选择

    （一）退税代理机构。退税代理机构是指经相关部门认定的，按规定为境外旅客办理退税的机构。

    （二）退税方式和币种选择。境外旅客在办理退税时可按本公告规定自行选择退税方式和币种。退税方式包括现金退税和银行转账退税两种方式。退税币种包括人民币或自由流通的主要外币。

    离境退税政策试点管理办法由国家税务总局会同财政部、商务部、海关总署商海南省人民政府另行公布。

    本公告自2011年1月1日起执行。

    特此公告。