In order to promote the construction of Hainan's international tourism island, the State Council decided to launch foreign tourists shopping in Hainan province from January 1st next year. drawback Policy pilot. The provisional departure point is 800 yuan. Tax rebate rate The unified approval is 11%. The head of the Ministry of Finance said that the implementation of this policy in Hainan would help attract more. Abroad Tourists go to Hainan for sightseeing and shopping.

"Applicable crowd"

Foreigners and Hong Kong, Macao and Taiwan compatriots

The policy of departure tax refund refers to the policy of refund of tax rebates, which are purchased and exported by overseas travelers at the designated rebate shops. The basic process of the tax rebate policy includes four links, namely, shopping application tax refund, customs inspection confirmation, agency tax refund and centralized tax refund settlement.

The exit tax rebate policy applies to foreigners and Hong Kong, Macao and Taiwan compatriots who live in China for no more than 183 days. At present, the starting point for the refund of tax rebates for foreign tourists is 800 yuan, the tax rebate rate is 11%, and the tax rebate is value-added tax. Overseas passengers may choose their own tax refund methods and currencies when handling tax rebates. The way of tax refund includes cash tax rebate and bank spanfer tax refund, including RMB and free foreign currency.

"Commodity range"

21 categories of goods can be drawback.

Yesterday, the Ministry of Finance issued a list of tax rebates. Tax rebate items refer to personal life articles permitted by the state to take out and enjoy tax rebate policy. The items include clothing, shoes and hats, cosmetics, watches and clocks, jewelry, electrical appliances, medical and health care and beauty equipment, kitchen and toilet appliances, furniture, air conditioners, refrigerators, laundry equipment, TV sets, photography (like) equipment, computers, bicycles, stationery, sporting goods and so on. There are 21 major categories and 324 categories.

Food, tobacco, alcohol, motor vehicles and motorcycles can not enjoy tax rebates.

Tax refund terms

Passengers must meet six conditions.

According to the regulations, overseas passengers should obtain the following six conditions for obtaining tax rebates:

1. purchase tax rebate items at the designated tax rebate shops, the purchase amount reaches the starting point and the tax rebate receipt is obtained according to the regulations.

2. departure procedures at departure ports, tax rebates before departure or consumption.

3. no more than 90 days from the date of tax rebate purchase.

4. the purchased tax refund articles are carried or checked out by overseas passengers themselves.

5. the drawback items purchased are examined by the customs and signed on the tax refund application form.

6. refund the tax refund in the designated tax refund agency.

- news background

Tax rebates originate from Sweden

The head of the Ministry of Finance said that the tax rebate system originated in Sweden in the early 1980s, and the more than 50 countries and regions, including the main EU Member States, Australia, Japan, South Korea, Singapore and Thailand, have implemented this system. There are also some commonalities in the practice of shopping tax rebates in most countries, for example, most countries restrict the object of tax rebate to non residents, and tax rebates are not allowed to be consumed in their own territory. Shopping in a store or shopping in one day must exceed the starting point and must be confirmed by customs inspection.

However, different countries that implement the tax refund system have different settings. Britain's start and fall point is 10 pounds, and France is 175 euros. The starting point for Hainan's pilot policy is tentatively set at 800 yuan.