VAT REFUND GUIDELINES OF GUANGZHOU FOR FOREIGN TRAVELERS

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）

广州市境外旅客购物离境退税指南

从2016年7月1日起，广州正式实施境外旅客购物离境退税政策。首批离境退税试点口岸包括广州白云国际机场空港口岸和南沙客运港口岸。

一、离境退税政策

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。

境外旅客，是指在我国境内连续居住不超过183天的外国人和港澳台同胞。

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。

二、退税物品

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：

（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；

（二）退税商店销售的适用增值税免税政策的物品；

（三）财政部、海关总署、国家税务总局规定的其他物品。

三、退税条件

（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；

（二）退税物品尚未启用或消费；

（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；

（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。

四、退税计算公式

应退增值税额=离境的退税物品销售发票金额(含增值税)×退税率（11%）

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）×手续费费率（2%）

实退增值税额＝应退增值税额－退税代理机构办理退税手续费

五、具体流程

（一）退税物品购买

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》）。

办理流程：购买退税物品→需要退税的→索取《离境退税申请单》

（二）海关验核确认

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。

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。

（三）代理机构退税

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。

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。

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。

六、退税币种

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。

七、退税商店

退税商店标识：

退税商店名单详见：

广东省国家税务局（http://www.gd-n-tax. gov.cn）

八、海关验核点

广州白云国际机场南沙港客运口岸

九、退税代理机构

中国农业银行股份有限公司广东省分行

十、详情可通过以下途径查询

（一）广州市国税局咨询服务热线：12366-1

（二）广州国税官方微博：@广州国税；广州国税微信：

（三）查询下列网站：

广州市国家税务局（http://www.12366.gov.cn）

广州市财政局（http://www.gzfi nance.gov.cn）

广州海关（http://guangzhou.customs.gov.cn）

广州市商务委员会（http://www.gzcoc.gov.cn）

广州市旅游局（http://www.gzly.gov.cn）