深圳商报·读创客户端记者 张钧政
伴随大陆高水平对外开放程度不断加深，今年以来，深圳境外旅客消费提升迅猛。统计数据显示，2024年第一季度，深圳离境退税涉及商品销售金额超过6315万元人民币，同比增长超30倍，显示出深圳建设全球重要影响力的消费中心底色足、成色好。
作为深圳中心城区和传统消费大区，福田正积极布局打造世界级消费目的地，推动退税商店在全区“星罗棋布”。记者实地探访福田离境退税商店之一的茂业天地华强北店（Maoye Plaza, Huaqiang North, Futian District），无论是运动品牌、女装时尚还是手表配饰，众多百货商品都已支持离境退税服务。
在购物后，持本人有效身份证件、商家提供的销售小票，可前往商场客服中心，在确认符合退税条件后，领取增值税普通发票以及《境外旅客购物离境退税申请单》，在支持退税服务的口岸离境时，经海关核验确认，由代理机构办理退税。
据介绍，商品增值税的离境退税率为11%，退税代理机构还将2%的手续费，这意味着境外旅客可享受商品发票金额9%的实际离境退税。
记者从福田区商务局获悉，目前，全市已经推出的七批境外旅客购物离境退税商店名单中，位于福田的各类商场门店共32家，其中既涵盖茂业百货、天虹商场等综合性商超，又包括小米、博士眼镜等知名品牌专营店，位于深业上城的深圳唯一一家索尼专卖店也位列其中。
另据透露，全市第八批离境退税商店名单将很快公布，届时，卓越中心商圈、老佛爷百货华南首店等热门商店将全面支持离境退税服务。此外，福田区也在积极探索开展境外旅客离境退税“即买即退”试点，用“真金白银”为世界各国和港澳台消费者带来更丰富更舒心的优质消费体验。
VAT Refund Guidelines of Shenzhen for Foreign Travelers
深圳市境外旅客购物离境退税指南
1、VAT Refund Policy 离境退税政策
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).
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。
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，是指在大陆境内连续居住不超过183天的外国人和港澳台同胞。
Valid IDs include passport, Mainland Travel Permit(MTP) for Hong Kong and Macao Residents, MTP for Taiwan residents, etc.
有效身份证件，是护照、港澳居民来往内地通行证台湾居民来往大陆通行证等。
2、VAT Refund Goods 退税物品
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.
退税物品，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，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；
(2) The goods sold in TFS that are eligible for VAT exemption policy;
（二）退税商店销售的适用增值税免税政策的物品；
(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、海关总署、国家税务总局规定的其他物品。
3、Conditions of VAT Refund 退税条件
(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税商店购买的退税物品金额达到500元人民币；
(2) The goods have not been used or consumed；
（二）退税物品尚未启用或消费；
(3) The goods are taken out of the PRC within 90 calendar days from the date of purchase (date of the VAT invoice);
（三）离境日距退税物品购买日（增值税普通发票开具时间）不超过90天；
(4) The goods are taken out of the PRC in the foreign traveler’s hand baggage or check-in baggage.
（四）所购退税物品由境外旅客本人随身携带或随行托运出境。
4、VAT Refund calculation 退税计算公式
VAT refund amount = amount of sales invoices of VAT refund goods (including VAT)* VAT refund rate (11%)
应退增值税额=离境的退税物品销售发票金额(含增值税)x退税率(11%)
Service charge of VAT refund agency= amount of the sales invoices of VAT refund goods (including VAT)*service charge rate (2%)
退税代理机构办理退税手续费=退税物品销售发票金额(含增值税)x手续费费率(2%)
Actual VAT refund amount= VAT refund -service charge of VAT refund agency
实退增值税额=应退增值税额一退税代理机构办理退税手续费
5、VAT Refund Procedures 具体流程
(1)Purchase VAT refund goods 退税物品购买
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.
境外旅客在退税商店购买退税物品后，需要申请退税的，应当凭本人有效身份证件及购买退税物品的增值税普通发票，向退税商店索取《境外旅客购物离境退税申请单》（以下简称《离境退税申请单》）。
Steps:
(a) Purchase goods.
(b) Wish to claim VAT refund-ask for VAT Refund Form
办理流程：购买退税物品→需要退税的→索取《离境退税申请单》
(2)Custom check and verification 海关验核确认
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.
境外旅客在离境口岸离境时，应当主动持退税物品、《离境退税申请单》、退税物品销售发票向海关申报并接受海关监管。海关验核无误后，在《离境退税申请单》上签章。
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.
办理流程：提供退税物品和相关资料向海关申报→海关验核→海关在《离境退税申请单》上签章。
(3)VAT refund via an agency 代理机构退税
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.
离境退税由设在办理境外旅客离境手续的离境口岸隔离区内的退税代理机构统一办理。境外旅客凭本人有效身份证件、海关验核签章的《离境退税申请单》、退税物品销售发票向退税代理机构申请办理退税。
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.
退税代理机构对相关信息审核无误后，为境外旅客办理增值税退税，并先行垫付退税资金。退税代理机构可在增值税退税款中扣减必要的退税手续费。
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.
办理流程：提供相关资料向代理机构申请退税→代理机构审核→领取或者办理领取退税款，在《离境退税收款回执单》上签字确认。
6、VAT Refund Currency 退税币种
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.
退税币种为人民币。退税方式包括现金退税和银行转账退税两种方式。退税额未超过10000元的，可自行选择退税方式。退税额超过10000元的，以银行转账方式退税。
※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：如选择银行转账方式进行退税，建议至中国境内银行办理退税客户本人的人民币账户借记卡。
7、Tax-Free Store (TFS) 退税商店
For the TFS list, please visit:Shenzhen Tax Service, State Taxation Administration(https://shenzhen.chinatax.gov.cn/)
退税商店名单详见：国家税务总局深圳市税务局网站
8、Customs Check Points 海关验核点
(1) Custom control area, Departure Hall, 2nd Floor, Shekou Cruise Center, Nanshan District Shenzhen.
深圳市南山区蛇口邮轮母港2楼出境大厅海关监管区域
(2) Custom control area, Departure Hall, Shenzhen Baoan International Airport Terminal T3.
深圳市宝安区国际机场T3航站楼3楼出境大厅海关监管区域
9、VAT Refund Agency 退税代理机构
GuangDong HuaXing Bank
广东华兴银行股份有限公司
(1) Departure Hall, 2nd Floor, Shekou Cruise Center Nanshan District, Shenzhen
深圳市南山区蛇口邮轮母港2楼出境大厅隔离区内指示牌
(2) Customs Surveillance Zone, Exit Administration Hall， Shenzhen Baoan International Airport TerminalT3 Floor 3.
深圳市宝安区国际机场T3航站楼隔离区内指示牌
VAT refund service hotline:0755-83469506
联系电话：0755-83469506
The right of interpretation shall be reserved by Commerce Bureau of Shenzhen Municipal.
解释权由深圳市商务局保留。