TakingChengdu Tianfu International Airport as an example, We have compileda departure tax refund guide for Tianfu International Airport foryou.
以成都天府国际机场为例，我们为大家整理了天府国际机场离境退税指南。
Startingfrom March 26, 2023, the international route of Chengdu TianfuInternational Airport will be launched, and the departure tax refundbusiness for overseas passengers will also be officially launched.Today we will talk about how to apply for departure tax refunds atTianfu International Airport, hoping to answer your questions andclarify your doubts.
自2023年3月26日起，成都天府国际机场国际航线开航，同时也正式启动境外旅客购物离境退税业务。今天就来讲讲如何在天府国际机场办理离境退税，希望能够为大家答疑解惑。
Exittax refund
“离境退税”
Thedeparture tax refund policy refers to the policy of refundingvalue-added tax on the refunded items purchased by foreign passengersat the tax refund store when they leave the country at the departureport.
离境退税政策，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。
Overseaspassengers who need to refund taxes on their purchased goods whenleaving the country should proactively declare to the customs beforehandling the shipment of the refunded goods, and submit the refundedgoods, the overseas passenger's purchase and departure tax refundapplication form, the sales invoice of the refunded goods, and theirvalid identity documents. After customs verification, if the taxrefund items submitted by the passenger match the ones listed on theapplication form, the customs shall confirm the signature on theapplication form and submit it to the passenger for tax refundprocedures. If the quantity of goods submitted for inspection bypassengers does not match the quantity listed on the applicationform, the customs shall confirm and sign the quantity of goodssubmitted for inspection, and submit it to the passengers for taxrefund procedures.
境外旅客在出境时需要对所购物品退税的，应当在办理退税物品托运前主动向海关申报，并提交退税物品、境外旅客购物离境退税申请单、退税物品销售发票和本人有效身份证件。经海关验核，对旅客交验的退税物品与申请单所列相符的，海关在申请单上确认签章，并交由旅客凭以办理退税手续。对旅客交验物品的数量与申请单所列数量不符的，海关以交验物品的数量进行确认签章，并交由旅客凭以办理退税手续。
Taxrefund object
退税对象
Overseaspassengers who purchase tax refund items carried out of thedesignated store for tax refund shall apply for tax refund at thedeparture port with valid identification documents in accordance withregulations.
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，按规定凭有效身份证件在离境口岸办理退税。
Overseaspassengers
境外旅客
Itrefers to foreigners and compatriots from Hong Kong, Macao, andTaiwan who have resided continuously in China for no more than 183days.
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。
Portof departure
离境口岸
Itrefers to ports that are officially opened to the outside world andhave tax refund agencies in areas where departure tax refund policiesare implemented, including air ports, water transport ports, and landports.
是指实施离境退税政策的地区正式对外开放并设有退税代理机构的口岸，包括航空口岸、水运口岸和陆地口岸。
ValidID documents
有效身份证件
Itrefers to passports that mark or can collect the last entry date ofoverseas passengers, Mainland Travel Permit for Hong Kong and MacaoResidents, Mainland Travel Permit for Taiwan Residents, etc.
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。
Taxrefund store
退税商店
Itrefers to enterprises that have filed with the national tax bureausof provinces, autonomous regions, municipalities directly under thecentral government, and cities specifically designated in the stateplan, and can apply for tax refunds when overseas passengers purchasetax refunded items from them and leave the country.
是指报省、自治区、直辖市和计划单列市国家税务局备案、境外旅客从其购买退税物品离境可申请退税的企业。
Refunditems
退税物品
Itrefers to personal belongings purchased by overseas passengersthemselves at a tax refund store and eligible for tax 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。
Necessarycondition
必要条件
①Theamount of tax refund items purchased by the same overseas passengerat the same tax refund store on the same day reaches 500 RMB;
①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；
②Thetax refund item has not been activated or consumed, and the departuredate shall not exceed 90 days from the purchase date of the taxrefund item;
②退税物品尚未启用或消费，且离境日距退税物品购买日不超过90天；
③Thepurchased tax refund items shall be carried or checked out byoverseas passengers themselves.
③所购退税物品由境外旅客本人随身携带或随行托运出境。
Notax refund will be granted in the following circumstances
以下情况不予退税
Thefollowing items cannot be refunded：
以下物品无法退税
◈Prohibited or restricted items listed in the "List of Prohibitedor Restricted Entry and Exit Articles of the People's Republic ofChina";
◈《中华人民共和国禁止、限制进出境物品表》所列的禁止、限制出境物品；
◈Items sold by tax refund stores that are subject to value-added taxexemption policies;
◈退税商店销售的适用增值税免税政策的物品；
◈Other items specified by the Ministry of Finance, the GeneralAdministration of Customs, and the State Administration of Taxation.
◈财政部、海关总署、国家税务总局规定的其他物品。
Underthe following circumstances, the tax refund store cannot issue adeparture tax refund application form：
以下情况退税商店不能开具离境退税申请单
◈Overseas passengers are unable to present their valid identificationdocuments;
◈境外旅客不能出示本人有效身份证件；
◈Unable to determine the final entry date of foreign passengers basedon valid identity documents;
◈凭有效身份证件不能确定境外旅客最后入境日期的；
◈The purchase date is more than 183 days from the last entry date ofoverseas passengers;
◈购买日距境外旅客最后入境日超过183天；
◈The issuance date of the sales invoice for tax refund items isearlier than the last entry date of foreign passengers;
◈退税物品销售发票开具日期早于境外旅客最后入境日；
◈The goods sold to overseas passengers are not within the scope of taxrefund items;
◈销售给境外旅客的货物不属于退税物品范围；
◈Overseas passengers are not allowed to present value-added taxordinary invoices for purchasing tax refunded items;
◈境外旅客不能出示购买退税物品的增值税普通发票；
◈The amount of tax refund items purchased by the same overseaspassenger in the same tax refund store on the same day does not reach500 RMB.
◈同一境外旅客同一日在同一退税商店内购买退税物品的金额未达到500元人民币。
Howto calculate the tax refund amount
如何计算退税额
Basedon the value-added tax invoice amount (including value-added tax) ofthe refunded items that have left the country, the refund rate forthe refunded items with a value-added tax rate of 13% is 11%; Foritems with a value-added tax rate of 9%, the tax refund rate is 8%.The calculation formula is:
以离境的退税物品的增值税普通发票金额（含增值税）为依据，增值税税率为13%的退税物品，退税率为11%；增值税税率为9%的退税物品，退税率为8%。计算公式为：
Refundablevalue-added tax amount=sales invoice amount of tax refunded itemsleaving the country (including value-added tax) × Tax refundrate
应退增值税额=离境的退税物品销售发票金额（含增值税）×退税率
Actualrefunded value-added tax amount=refundable value-added taxamount-refund agency fee for handling refund procedures
实退增值税额=应退增值税额－退税代理机构办理退税手续费
Thedeparture tax refund verification point at the InternationalDeparture Area Customs on the fourth floor of Terminal T1 of ChengduTianfu International Airport can handle the verification of departuretax refund products.
成都天府国际机场T1航站楼四层国际出发区海关离境退税验核点，可以办理离境退税品核验业务。