CCTV News: The State Administration of Taxation issued an announcement on amending the "Management Measures for the Departure Tax Refund of Overseas Travelers (Trial)".

1. What is the background of the revision of the "Announcement"?

In order to implement the decisions and deployments of the CPC Central Committee and the State Council and further expand the inbound consumption of overseas tourists, the Ministry of Commerce, the Ministry of Finance, the Ministry of Culture and Tourism, the General Administration of Customs, the State Administration of Taxation, and the Civil Aviation Administration of China jointly issued the "Notice of the Ministry of Commerce and other six departments on Further Optimizing the Departure Tax Refund Policy and Expanding Inbound Consumption" (Shang Consumption Fa [2025] No. 84, hereinafter referred to as the "Notice"), which clarified several measures to optimize the departure tax refund policy and services. In order to implement the policy support, our bureau has made corresponding adjustments to the "Management Measures for the Administration of Tax Refunds for Shopping and Departure of Overseas Passengers (Trial)" (Announcement No. 41 of 2015, hereinafter referred to as the "Measures"), forming this "Announcement".

2. What aspects does this revision mainly include?

This revision mainly includes four aspects: First, relax the registration conditions for tax refund stores; second, delegate the registration levels of tax refund stores; third, reduce the amount of tax refund items; fourth, raise the cash tax refund limit. In addition, based on the comprehensive digital promotion of electronic invoices, our bureau has adjusted the corresponding statements.

3. What are the adjustments to the registration conditions for tax refund stores?

Stores that comply with Article 3 of the Measures can be registered as tax refund stores if they are willing. This amendment relaxes the conditions for tax credit ratings, and adds M to the current tax credit ratings A and B, allowing newly opened stores to become tax refund stores on the premise of complying with other relevant regulations.

4. What are the adjustments to the filing level of the tax refund store?

The main adjustment is to delegate the registration level of tax refund stores, from the original filing with the provincial tax bureau to the registration with the competent tax authority. A store that meets the conditions can become a tax refund store after it is registered with its competent tax authority.

5. What are the adjustments to the amount of tax refund items?

The original RMB 500 was reduced to RMB 200. That is, if the same overseas passenger purchases tax refund items at the same tax refund store on the same day and meets other relevant regulations, he or she can apply for a tax refund for departure.

6. What are the adjustments to the cash tax refund limit?

The cash tax refund limit was raised from the original RMB 10,000 to RMB 20,000. That is, if the tax refund amount does not exceed RMB 20,000, overseas travelers can choose cash tax refund or bank transfer method to refund. It should be noted that there is no limit on tax refunds for bank transfer methods.

7. When will the "Announcement" begin to be implemented?

The "Announcement" shall come into effect on the date of its publication, that is, it shall come into effect on April 27, 2025.