Summary

(1)　 China's Ministry of Commerce, Ministry of Finance, Ministry of Culture and Tourism, General Administration of Customs, State Administration of Taxation, and Civil Aviation Administration of China have jointly issued a notification to further optimize the tax refund policy for international travelers. The goal is to better meet the demand for tax refunds, enrich market supply, and improve the efficiency of tax refund services.

(2)　 To achieve this, the notification encourages local governments to increase the number of tax refund stores and optimize their layout. Tax refund stores will be set up in major commercial districts, pedestrian streets, tourist attractions, and airports, among other places. The notification also relaxes the conditions for opening a tax refund store, allowing new stores to become tax refund stores as long as they meet certain requirements.

(3)　 The notification also aims to enrich the supply of tax refund goods. The threshold for tax refunds has been lowered to 200 CNY per day per store, and tax refund stores are encouraged to provide a wider range of products, including high-quality products such as traditional Chinese products, intelligent products, and cultural creative products.

(4)　 To improve the efficiency of tax refund services, the notification optimizes the tax refund process, allowing tax refund stores to become tax refund stores as soon as they complete the registration process. The notification also encourages tax refund stores to provide "immediate purchase and immediate refund" services, which will be promoted nationwide.

(5)　 The notification also optimizes the services provided by tax refund agencies. Tax refund agencies will be encouraged to provide more convenient services, including "immediate purchase and immediate refund" services, and will be allowed to charge reasonable fees. The notification also encourages tax refund agencies to cooperate with nearby currency exchange centers and tourist service centers.

(6)　 The notification also optimizes the payment services for tax refunds. The cash refund limit has been increased to 20,000 CNY, and tax refund agencies will be encouraged to provide multiple payment options, including mobile payments and bank cards.

(7)　 Finally, the notification optimizes the information services for tax refunds. A national tax refund information platform will be established, and departments will be encouraged to share data and provide one-stop information services to international travelers. The notification also encourages departments to cooperate and share risk information to prevent tax refund scams and other irregularities.

Original

(1)　 各省、自治区、直辖市及计划单列市人民政府，工业和信息化部、财政部、交通运输部、商务部、文化和旅游部、中国人民银行、海关总署、税务总局、市场监管总局、金融监管总局、国家移民局、中国民航局：

(2)　 为深入贯彻落实党中央、国务院决策部署，更好满足境外旅客购物离境退税需求，进一步丰富市场供给，优化退税服务，扩大入境消费，经国务院同意，现就有关事项通知如下：

(3)　 一、推动离境退税商店增量扩容

(4)　 （一）优化离境退税商店布局。鼓励各地区在大型商圈、步行街、旅游景区、度假区、文博场所、机场、客运港口、酒店等增设退税商店，扩大退税商店覆盖面。积极引导国际名品、国货潮品、老字号店铺、文创店、纪念品店、礼品店、特产店等成为退税商店。支持具备条件的地区打造一批离境退税特色街区。

(5)　 （二）放宽离境退税商店备案条件。将离境退税商店备案条件在现行的纳税信用级别A级和B级基础上增加M级，允许新开商店在符合其他相关规定的前提下成为退税商店。优化离境退税商店备案流程，符合条件的商店向其主管税务机关备案后即可成为退税商店，主管税务机关应在收齐备案资料的5个工作日内完成备案。建立健全退税商店退出机制，加大违规违法行为处罚力度。

(6)　 二、丰富离境退税商品供给

(7)　 （三）下调离境退税起退点。境外旅客同日同店购买退税物品金额达到200元人民币，且符合其他相关规定的，可以申请办理离境退税。

(8)　 （四）提升退税商品供给水平。指导退税商店根据境外旅客需求，不断丰富和优化商品供给，增加老字号产品、中国消费名品、智能产品、非遗产品、工艺美术产品、地理标志产品、文化创意产品、名优特产、体育用品等优质产品供应。开展“购在中国”系列活动，支持各地培育打造“城市礼物”、“必购必带”高品质特色产品，引导其进入退税商店。

(9)　 三、提升离境退税服务水平

(10)　 （五）优化离境退税办理流程。加快完善离境退税管理系统，优化商店端登录方式，实现发票信息自动获取，提升信息录入、比对、验核智能化、自动化水平。将离境退税“即买即退”服务措施推广至全国，鼓励更多退税商店、退税代理机构提供“即买即退”服务。鼓励有条件的地区在大型商圈、街区、景区等境外旅客较集中的区域，设立“即买即退”集中退付点。鼓励具备条件的地区对退税物品进行封装打码，为海关免拆封验核提供便利。若海关在验核过程中存疑,可开拆包装进一步确认后再办理验核手续。

(11)　 （六）优化退税代理机构服务。鼓励各地结合本地退税业务发展情况，合理确定退税代理机构服务费率。完善退税代理机构考核评价机制，积极引入竞争机制。支持退税代理机构与离境口岸隔离区内的货币兑换点、境外旅客服务中心等合作办理退税业务。支持退税代理机构开展跨区域运营和跨机构合作。鼓励退税代理机构加强与退税商店协作，做好旅客服务、员工培训、宣传推广等工作。

(12)　 （七）优化离境退税支付服务。将现金退税限额上调至20000元人民币。推动退税代理机构与支付机构、清算机构等加强合作，在风险可控的前提下，通过移动支付、银行卡、现金等多种方式提供退税服务，更好满足境外旅客多样化支付服务需求。

(13)　 （八）优化离境退税信息服务。建设全国离境退税综合信息服务平台，建立部门间离境退税数据共享机制，为境外旅客提供退税商店查询、退税业务咨询等“一站式”信息服务。加强退税政策、退税网点等宣传推广，优化退税统一标识、操作指引等，通过入境航班、机场、重点媒体、社交平台、重点旅行社和平台企业等渠道加强投放宣介，让境外旅客便利获取退税信息。强化部门协作，加强风险信息共享，严厉打击骗取退税、违规倒卖等违规违法行为。

(14)　 各地区要完善工作机制，创新工作举措，不断提高离境退税服务质量和水平。尚未实施离境退税政策的地区，要加强统筹谋划，尽快启动相关工作。本通知自发布之日起施行。此前国务院有关部门和各地方人民政府相关规定与本通知不一致的，以本通知为准。

(15)　 商务部

(16)　 财政部

(17)　 文化和旅游部

(18)　 海关总署

(19)　 税务总局

(20)　 中国民航局

(21)　 2025年4月26日