福田區退稅商店“星羅棋布”
境外旅客在深購物
可享9%實到手離境退稅
左手提貨，右手退錢
境外旅客來深買買買
離境退稅就是這麼友善
伴随大陸高水準對外開放程度不斷加深，今年以來，深圳境外旅客消費提升迅猛。統計資料顯示，2024年第一季度，深圳離境退稅涉及商品銷售金額超過6315萬元人民币，同比增長超30倍，顯示出深圳建設全球重要影響力的消費中心底色足、成色好。
作為深圳中心城區和傳統消費大區，福田正積極布局打造世界級消費目的地，推動退稅商店在全區“星羅棋布”。通過實地探訪福田離境退稅商店之一的茂業天地華強北店（Maoye Plaza, Huaqiang North, Futian District）發現，無論是運動品牌、女裝時尚還是手表配飾，衆多百貨商品都已支援離境退稅服務。
在購物後，持本人有效身份證件、商家提供的銷售發票，可前往商場客服中心，在确認符合退稅條件後，領取增值稅普通發票以及《境外旅客購物離境退稅申請單》，在支援退稅服務的口岸離境時，經海關核驗确認，由代理機構辦理退稅。
據介紹，商品增值稅的離境退稅率為11%，退稅代理機構還将收取2%的手續費，這意味着境外旅客可享受商品發票金額9%的實際離境退稅。
據福田區商務局消息，目前，全市已經推出的七批境外旅客購物離境退稅商店名單中，位于福田的各類商場門店共32家，其中既涵蓋茂業百貨、天虹商場等綜合性商超，又包括小米、博士眼鏡等知名品牌專營店，位于深業上城的深圳唯一一家索尼專賣店也位列其中。
另據透露，全市第八批離境退稅商店名單将很快公布，屆時，卓越中心商圈、老佛爺百貨華南首店等熱門商店将全面支援離境退稅服務。此外，福田區也在積極探索開展境外旅客離境退稅“即買即退”試點，用“真金白銀”為世界各國和港澳台消費者帶來更豐富更舒心的優質消費體驗。
VAT Refund Guidelines of Shenzhen
for Foreign Travelers
深圳市境外旅客購物離境退稅指南
1.VAT Refund Policy 離境退稅政策
The VAT Refund Policy allows a foreign traveler, when leaving China via a departure port, to claim the refund of the Value Added Tax (VAT)paid on the goods purchased from a Tax-Free Store (TFS).
離境退稅政策，是指境外旅客在離境口岸離境時，對其在退稅商店購買的退稅物品退還增值稅的政策。
Foreign travelers include expatriates or compatriots from Hong Kong, Macao, and Taiwan who stay in the Chinese mainland for no more than 183 consecutive days.
境外旅客，是指在大陸境内連續居住不超過183天的外國人和港澳台同胞。
Valid IDs include passport, Mainland Travel Permit(MTP) for Hong Kong and Macao Residents, MTP for Taiwan residents, etc.
有效身份證件，是護照、港澳居民來往内地通行證台灣居民來往大陸通行證等。
2.VAT Refund Goods 退稅物品
VAT Refund Goods are the personal goods purchased by a foreign traveler from a TFS that are eligible for a VAT refund. The following goods do not qualify for the VAT refund.
退稅物品，是指由境外旅客本人在退稅商店購買且符合退稅條件的個人物品，但不包括下列物品：
(1) The goods that are prohibited and restricted from entering or exiting the People's Republic of China (the PRC) as specified in the List of Prohibited or Restricted Items of the PRC；
（一）《中華人民共和國禁止、限制進出境物品表》所列的禁止、限制出境物品；
(2) The goods sold in TFS that are eligible for VAT exemption policy;
（二）退稅商店銷售的适用增值稅免稅政策的物品；
(3) Other goods are specified by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
（三）财政部、海關總署、國家稅務總局規定的其他物品。
3.Conditions of VAT Refund 退稅條件
(1) The VAT refund goods purchased by one foreign traveler from one TFS within one day is worth over 500RMB；
（一）同一境外旅客同一日在同一退稅商店購買的退稅物品金額達到500元人民币；
(2) The goods have not been used or consumed；
（二）退稅物品尚未啟用或消費；
(3) The goods are taken out of the PRC within 90 calendar days from the date of purchase (date of the VAT invoice);
（三）離境日距退稅物品購買日（增值稅普通發票開具時間）不超過90天；
(4) The goods are taken out of the PRC in the foreign traveler's hand baggage or check-in baggage.
（四）所購退稅物品由境外旅客本人随身攜帶或随行托運出境。
4.VAT Refund calculation 退稅計算公式
VAT refund amount = amount of sales invoices of VAT refund goods (including VAT)* VAT refund rate (11%)
應退增值稅額=離境的退稅物品銷售發票金額(含增值稅)x退稅率(11%)
Service charge of VAT refund agency= amount of the sales invoices of VAT refund goods (including VAT)*service charge rate (2%)
退稅代理機構辦理退稅手續費=退稅物品銷售發票金額(含增值稅)x手續費費率(2%)
Actual VAT refund amount= VAT refund -service charge of VAT refund agency
實退增值稅額=應退增值稅額一退稅代理機構辦理退稅手續費
5.VAT Refund Procedures 具體流程
(1) Purchase VAT refund goods 退稅物品購買
While purchasing VAT refund goods from TFs, the foreign traveler should ask for the VAT Refund Application Form of Foreign Traveler from the TFS with a valid ID and General VAT Invoice of the purchased goods.
境外旅客在退稅商店購買退稅物品後，需要申請退稅的，應當憑本人有效身份證件及購買退稅物品的增值稅普通發票，向退稅商店索取《境外旅客購物離境退稅申請單》（以下簡稱《離境退稅申請單》）。
Steps:
(a) Purchase goods.
(b) Wish to claim VAT refund-ask for VAT Refund Form
辦理流程：購買退稅物品→需要退稅的→索取《離境退稅申請單》
(2) Custom check and verification 海關驗核确認
At the departure port for leaving China, the foreign traveler should declare the VAT refund goods to the customs with the VAT Refund Form and the sales invoices, and the Customs will check the goods and stamp the VAT Refund Form.
境外旅客在離境口岸離境時，應當主動持退稅物品、《離境退稅申請單》、退稅物品銷售發票向海關申報并接受海關監管。海關驗核無誤後，在《離境退稅申請單》上簽章。
Steps:
(a)Declare VAT refund goods with relevant documents to the Customs.
(b)Customs check the goods.
(c)Customs stamp on the VAT Refund Form.
辦理流程：提供退稅物品和相關資料向海關申報→海關驗核→海關在《離境退稅申請單》上簽章。
(3) VAT refund via an agency 代理機構退稅
The VAT refund is processed via a VAT refund agency located within the secured area of the departure port where foreign travelers process the departure formalities. The foreign traveler may claim a VAT refund from the agency with a valid ID, a Customs-stamped VAT Refund Form, and sales invoices of the VAT refund goods.
離境退稅由設在辦理境外旅客離境手續的離境口岸隔離區内的退稅代理機構統一辦理。境外旅客憑本人有效身份證件、海關驗核簽章的《離境退稅申請單》、退稅物品銷售發票向退稅代理機構申請辦理退稅。
After checking the relevant information, the VAT refund agency will advance the VAT refund to the foreign traveler and deduct the service charge from the VAT refund.
退稅代理機構對相關資訊稽核無誤後，為境外旅客辦理增值稅退稅，并先行墊付退稅資金。退稅代理機構可在增值稅退稅款中扣減必要的退稅手續費。
Steps:
(1) Claim VAT refund from the agency with relevant documents.
(2) The agency checks the documents.
(3) Collect VAT refund in cash or handle formalities for collecting VAT refund and sign the Receipt of VTA Refund.
辦理流程：提供相關資料向代理機構申請退稅→代理機構稽核→領取或者辦理領取退稅款，在《離境退稅收款回執單》上簽字确認。
6.VAT Refund Currency 退稅币種
VAT is refunded in RMB in cash or via bank transfer. Refunds less than 10,000 RMB can be paid in a way desirable by the foreign traveler, while refunds more than 10,000 RMB will be paid via bank transfer.
退稅币種為人民币。退稅方式包括現金退稅和銀行轉賬退稅兩種方式。退稅額未超過10000元的，可自行選擇退稅方式。退稅額超過10000元的，以銀行轉賬方式退稅。
※It is suggested to apply for a UNION PAYRMB bank card in the bank inside China if a refund is requested through bank transfer.
※友情提示：如選擇銀行轉賬方式進行退稅，建議至中國境内銀行辦理退稅客戶本人的人民币賬戶借記卡。
7.Tax-Free Store (TFS) 退稅商店
For the TFS list, please visit:Shenzhen Tax Service, State Taxation Administration(https://shenzhen.chinatax.gov.cn/)
退稅商店名單詳見：國家稅務總局深圳市稅務局網站
8.Customs Check Points 海關驗核點
(1) Custom control area, Departure Hall, 2nd Floor, Shekou Cruise Center, Nanshan District Shenzhen.
深圳市南山區蛇口郵輪母港2樓出境大廳海關監管區域
(2) Custom control area, Departure Hall, Shenzhen Baoan International Airport Terminal T3.
深圳市寶安區國際機場T3航站樓3樓出境大廳海關監管區域
9.VAT Refund Agency 退稅代理機構
GuangDong HuaXing Bank
廣東華興銀行股份有限公司
(1) Departure Hall, 2nd Floor, Shekou Cruise Center Nanshan District, Shenzhen
深圳市南山區蛇口郵輪母港2樓出境大廳隔離區内訓示牌
(2) Customs Surveillance Zone, Exit Administration Hall， Shenzhen Baoan International Airport TerminalT3 Floor 3.
深圳市寶安區國際機場T3航站樓隔離區内訓示牌
VAT refund service hotline:0755-83469506
聯系電話：0755-83469506
The right of interpretation shall be reserved by Commerce Bureau of Shenzhen Municipal.
快把這條離境退稅指南
轉發給身邊的國際友人吧
-END-
編輯 | 古丹妮、黃睿曈（美編）
校對 | 鄭芳、魏鼎、王建交、聶響
審校 | 楊莎
監制 | 周常
資訊來源 | 福田區商務局