深圳境外旅客购物离境退税指南

深圳境外旅客购物离境退税指南

VAT Refund Guide of Shenzhen for Overseas Visitors

一、离境退税政策

I. VAT Refund Policy

是指境外旅客在离境口岸离境时，对其在退税商店购买的退税物品退还增值税的政策。

It refers to the policy of claiming refund of the value added tax (VAT) added to the goods purchased in the tax free stores when overseas visitors leave China.

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。

Overseas visitors are foreigners and Hong Kong, Macao and Taiwan residents who stay in China for a period less than 183 consecutive days.

有效身份证件，是指标注或能够采集境外旅客最后入境日期的护照、港澳居民来往内地通行证、台湾居民来往大陆通行证等。

The valid identification documents are passports, Mainland Travel Permit for Hong Kong and Macao residents, Mainland Travel Permit for Taiwan residents indicating the last entry date of overseas visitors.

二、退税物品

II. Goods for VAT Refund

是指由境外旅客本人在退税商店购买且符合退税条件的个人物品，但不包括下列物品：

It refers to the personal goods purchased by overseas visitors in tax free stores for personal use, and that are eligible for VAT refund. The following goods are excluded:

（一）《中华人民共和国禁止、限制进出境物品表》所列的禁止、限制处境物品；

(I) Goods listed in the Catalog of the People’s Republic of China Prohibited and Restricted from Import & Export;

（二）退税商品销售的适用增值税免税政策的物品；

(II) Tax exempted goods sold in the tax free stores;

（三）财政部、海关总署、国家税务局规定的其他物品。

(III) Other goods listed by the Ministry of Finance, the GeneralAdministration of Customs and the State Administration of Taxation.

三、退税条件

III. Tax Refund Conditions

境外旅客申请退税，应当同时符合以下条件：

The requirements for tax refund are listed below:

（一）同一境外旅客同一日在同一退税商店购买的退税物品金额达到500元人民币；

(I) The amount of purchase made by one overseas visitor in one tax free store in one day should reach or be over RMB 500.

（二）退税物品尚未启用或消费；

(II) The goods purchased have not been used or consumed.

（三）离境日距退税物品购买日不超过90天；

(III) The time period between leaving date & purchasing date should not be over 90 days.

（四）所购退税物品由境外旅客本人随身携带或随行托运出境。

(IV) The goods claimed for VAT refund should be carried by overseas visitors themselves in their

carry-on or check-in luggage.

四、退税计算公式

IV. Calculation Formulas for Tax Refund

实退增值税额=离镜的退税物品销售发票金额（含增值税）×11%-退税代理机构办理退税手续费

Refundable VAT amount=total invoice amount of goods for tax refund (VAT-inclusive) x (11%)-commission fee charged by tax refund agency

退税代理机构办理退税手续费=离境的退税物品销售发票金额（含增值税）×2%

The commission fee charged by the tax refund agency=total invoice amount of goods for tax refund (VAT-inclusive) x commission rate (2%)

六、退税币种

VI. Currency for the Tax Refund