Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Departure Tax Refunds for Purchases by Overseas Tourists (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Departure Tax Refunds for Purchases by Overseas Tourists (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for Departure Tax Refunds for Purchases by Overseas Tourists (for Trial Implementation)
Announcement of the State Administration of Taxation [2015] No.41
June 2, 2015
For the purposes of implementing the decision of the State Council on the implementation of the departure tax refund policy for purchases by overseas tourists, the State Administration of Taxation has, upon consultation for consent from the Ministry of Finance and the General Administration of Customs, formulated the Administrative Measures for Departure Tax Refunds for Purchases by Overseas Tourists (for Trial Implementation) which is hereby issued. Provincial People's Governments should carry out the relevant preparatory work, and develop the implementation plans to be filed for the record to the Ministry of Finance and the General Administration of Customs, pursuant to the relevant rules of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
Before the interdepartmental and inter-regional inter-connective Departure Tax Refund Information Administration System as determined by the State Administration of Taxation in consultation with the General Administration of Customs is released, the Provincial People's Governments may make pioneering pilot efforts to use the software developed by their own organized efforts or developed by other provinces, if such software can meet the needs for the administration of departure tax refunds, which will be switched to the Departure Tax Refund Information Administration System after it is released.
The Announcement on Publishing the Measures for the Administration of the Foreign Tourist Tax Rebate Pilot in Hainan (Announcement of the State Administration of Taxation [2010] No. 28) is repealed from the date that Hainan Province implements these Measures.
It is hereby announced.
Administrative Measures for Departure Tax Refunds for Purchases by Overseas Tourists (for Trial Implementation)
Chapter I General Provisions
Article 1 For the purposes of implementing the decision of the State Council on the implementation of the departure tax refund policy for purchases by overseas tourists, these Measures are formulated pursuant to the Announcement of the Ministry of Finance on Implementing the Departure Tax Refund Policy for Purchases by Overseas Tourists (Announcement of the Ministry of Finance [2015] No.3).
Article 2 For the purposes of these Measures, a reference to:
"overseas tourist" refers to a foreigner or Hong Kong, Macao or Taiwan compatriot who has resided continuously for less than 183 days within the territory of China;
"valid identity document" refers to a passport, Mainland Travel Permit for Hong Kong and Macao Resident, Mainland Travel Permit for Taiwan Resident, etc., which marks the last entry date of an overseas tourist or by which the last entry date of an overseas tourist can be confirmed;
"rebate item" refers to a personal item that is purchased by an overseas tourist in the tax refund store and eligible for tax refund, but not including:
1. items that are prohibited or restricted from departure, as set forth in the List of Articles Prohibited for Import and Export of the People's Republic of China and the List of Articles Restricted for Import and Export of the People's Republic of China;
2. items sold in the tax refund store to which the VAT exemption policy is applicable;
3. other items specified by the Ministry of Finance, the General Administration of Customs or the State Administration of Taxation.
"tax refund store" refers to a firm which is reported to an office of the State Administration of Taxation at the level of province, autonomous region, municipality directly under the Central Government or municipality with independent planning (hereinafter referred to as "Provincial State Taxation Office") for the record, and in regard to which a tax refund on departure is claimable for rebate items purchased by overseas tourists.
"departure tax refund administration system" refers to a computer management system eligible under the relevant conditions set forth in the Announcement of the Ministry of Finance on Implementing the Departure Tax Refund Policy for Purchases by Overseas Tourists (Announcement of the Ministry of Finance [2015] No.3) which is used for departure tax refund administration.
"tax refund agency" refers to a departure tax refund agency selected by the Provincial State Taxation Office in conjunction with the finance, customs and other related authorities under the principles of fairness, openness and impartiality.
Chapter II Record Filing, Change and Termination of Tax Refund Stores
Article 3 A firm may become a tax refund store upon filing for record with a Provincial State Taxation Office subject to the following conditions:
1.
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