VAT REFUND GUIDELINES OF GUANGZHOU FOR FOREIGN TRAVELERS

On July 1st, 2016, Guangzhou government began to implement the VAT refund Policy for foreign travelers. The new policy is being piloted fi rst at Guangzhou Baiyun International Airport Port and Nansha Port.

I. VAT Refund Policy

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).

Foreign travelers include the expatriates or compatriots from Hong Kong, Macao and Taiwan who stay in the Chinese mainland for no more than 183 consecutive days.

Valid IDs include passport, Mainland Travel Permit (MTP) for Hong Kong and Macau Residents, MTP for Taiwan residents and etc.

II. VAT Refund Goods

VAT Refund Goods means the personal goods purchased by a foreign traveler from a TFS that are eligible for VAT refund. The following goods are not eligible for the VAT refund.

(I) The goods that are prohibited and restricted from entering or exiting the People's Republic of China (the PRC) as specified in List of Prohibited or Restricted Items of the PRC;

(II) The goods sold in TFS that are eligible for VAT exemption policy;

(III) Other goods as specified by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation.

III. Conditions of VAT Refund

(I) The VAT refund goods purchased by one foreign traveler from one TFS within one day is worth over RMB 500 Yuan;

(II) The goods have not been used or consumed;

(III) The goods are taken out of the PRC within 90 calendar days from the date of purchase (date of VAT invoice);

(IV) The goods are taken out of the PRC in the foreign traveler's hand baggage or check-in baggage.

IV. VAT Refund Calculation

VAT refund amount = amount of sales invoice of VAT refund goods (including VAT) X VAT refund rate (11%) Service charge of VAT refund agency = amount of the sales invoice of VAT refund goods (including VAT) X service charge rate (2%) Actual VAT refund amount = VAT refund -service charge of VAT refund agency

V. VAT Refund Procedure

(I) Purchase VAT refund goods While purchasing VAT refund goods from TFS, the foreign traveler should ask for VAT Refund Application Form of Foreign Traveler (hereinafter referred to as VAT Refund Form) from the TFS with valid ID and General VAT Invoice of the purchased goods. Procedure: purchase goods— wish to claim VAT refund — ask for VAT Refund Form

(II) Custom check and verification At the departure port for leaving China, the foreign traveler should declare the VAT refund goods to the custom with VAT Refund Form and the sales invoice, and the Customs will check the goods and stamp the VAT Refund Form. Procedure: declare VAT refund goods with relevant documents to the Customs— Customs check the goods — Customs stamp on VAT Refund Form.

(III) VAT refund via an agency 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 VAT refund from the agency with valid ID, Customsstamped VAT Refund Form and sales invoice of the VAT refund goods. 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. Procedure: claim VAT refund from the agency with relevant documents — agency checks the documents — collect VAT refund in cash or handle formalities for collecting VAT refund and sign the Receipt of VAT Refund.

VI. VAT Refund Currency

VAT is refunded in RMB in cash or via bank transfer.

Refund less than RMB 10,000 Yuan can be paid in a way desirable by the foreign traveler, while refund more than RMB 10,000 Yuan will be paid via bank transfer.

VII. Tax Free Store (TFS)

For the TFS list, please visit: Guangdong Provincial Office, SAT (http:// www.gd-n-tax.gov.cn)

VIII. Customs Check Points

Guangzhou Baiyun International Airport Nansha Port Passenger Terminal

IX. VAT Refund Agency

Agricultural Bank of China, Guangdong Branch

X. For further information, please contact

(I) Guangzhou Municipal Office, State Administration of Taxation, service hotline: 12366-1

(II) Guangzhou Municipal Office, State Administration of Taxation Guangzhou Municipal Office, State Administration of Taxation, wechat:

(III) Visit the following website: Guangzhou Municipal Office, State Administration of Taxation (http:// www.12366.gov.cn) Bureau of Finance of Guangzhou Municipality (http://www.gzfinance.gov.cn) Guangzhou Customs (http://guangzhou. Customs.gov.cn) Guangzhou Municipal Commission of Commerce (http://www.gzcoc.gov.cn) Tourism Administration of Guangzhou Municipality（http://www.gzly.gov.cn）

廣州市境外旅客購物離境退稅指南

從2016年7月1日起，廣州正式實施境外旅客購物離境退稅政策。首批離境退稅試點口岸包括廣州白云國際機場空港口岸和南沙客運港口岸。

一、離境退稅政策

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。

境外旅客，是指在我國境內連續(xù)居住不超過183天的外國人和港澳臺同胞。

有效身份證件，是護照、港澳居民來往內地通行證、臺灣居民來往大陸通行證等。

二、退稅物品

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：

（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；

（二）退稅商店銷售的適用增值稅免稅政策的物品；

（三）財政部、海關總署、國家稅務總局規(guī)定的其他物品。

三、退稅條件

（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元人民幣；

（二）退稅物品尚未啟用或消費；

（三）離境日距退稅物品購買日（增值稅普通發(fā)票開具時間）不超過90天；

（四）所購退稅物品由境外旅客本人隨身攜帶或隨行托運出境。

四、退稅計算公式

應退增值稅額=離境的退稅物品銷售發(fā)票金額(含增值稅)×退稅率（11%）

退稅代理機構辦理退稅手續(xù)費=退稅物品銷售發(fā)票金額（含增值稅）×手續(xù)費費率（2%）

實退增值稅額＝應退增值稅額－退稅代理機構辦理退稅手續(xù)費

五、具體流程

（一）退稅物品購買

境外旅客在退稅商店購買退稅物品后，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(fā)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》）。

辦理流程：購買退稅物品→需要退稅的→索取《離境退稅申請單》

（二）海關驗核確認

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(fā)票向海關申報并接受海關監(jiān)管。海關驗核無誤后，在《離境退稅申請單》上簽章。

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。

（三）代理機構退稅

離境退稅由設在辦理境外旅客離境手續(xù)的離境口岸隔離區(qū)內的退稅代理機構統(tǒng)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(fā)票向退稅代理機構申請辦理退稅。

退稅代理機構對相關信息審核無誤后，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(xù)費。

辦理流程：提供相關資料向代理機構申請退稅→代理機構審核→領取或者辦理領取退稅款，在《離境退稅收款回執(zhí)單》上簽字確認。

六、退稅幣種

退稅幣種為人民幣。退稅方式包括現(xiàn)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。

七、退稅商店

退稅商店標識：

退稅商店名單詳見：

廣東省國家稅務局（http://www.gd-n-tax. gov.cn）

八、海關驗核點

廣州白云國際機場南沙港客運口岸

九、退稅代理機構

中國農業(yè)銀行股份有限公司廣東省分行

十、詳情可通過以下途徑查詢

（一）廣州市國稅局咨詢服務熱線：12366-1

（二）廣州國稅官方微博：@廣州國稅；廣州國稅微信：

（三）查詢下列網(wǎng)站：

廣州市國家稅務局（http://www.12366.gov.cn）

廣州市財政局（http://www.gzfi nance.gov.cn）

廣州海關（http://guangzhou.customs.gov.cn）

廣州市商務委員會（http://www.gzcoc.gov.cn）

廣州市旅游局（http://www.gzly.gov.cn）