Notice by Six Departments Including the Ministry of Commerce of Further Optimizing the Tax Refund Policy for Purchases of Foreign Tourists Leaving China to Expand Inbound Consumption

Notice by Six Departments Including the Ministry of Commerce of Further Optimizing the Tax Refund Policy for Purchases of Foreign Tourists Leaving China to Expand Inbound Consumption [Effective]

商务部等6部门关于进一步优化离境退税政策扩大入境消费的通知 [现行有效]

【法宝引证码】

Issuing authority： Instrumentalities of the State Council,All Ministries,Ministry of Commerce,Ministry of Finance,All Agencies,General Administration of Customs,All Administrations,State Taxation Administration,Other Institutions of the Central Government,Others,All Other Administrations,China Civil Aviation Administration(dissolved)
Document Number： No. 84 [2025] of the Ministry of Commerce
Date issued： 04-26-2025
Effective date: 04-26-2025
Level of Authority: Departmental Regulatory Documents
Area of Law:Taxation


Notice by Six Departments Including the Ministry of Commerce of Further Optimizing the Tax Refund Policy for Purchases of Foreign Tourists Leaving China to Expand Inbound Consumption		商务部等6部门关于进一步优化离境退税政策扩大入境消费的通知
(No. 84 [2025] of the Ministry of Commerce)		（商消费发〔2025〕84号）
The people's governments of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Ministry of Industry and Information Technology, the Ministry of Finance, the Ministry of Transport, the Ministry of Commerce, the Ministry of Culture and Tourism, the People's Bank of China, the General Administration of Customs, the State Taxation Administration, the State Administration for Market Regulation, the National Financial Regulatory Administration, the National Immigration Administration, and the Civil Aviation Administration of China:		各省、自治区、直辖市及计划单列市人民政府，工业和信息化部、财政部、交通运输部、商务部、文化和旅游部、中国人民银行、海关总署、税务总局、市场监管总局、金融监管总局、国家移民局、中国民航局：
For the purposes of thoroughly implementing the decisions and arrangements made by the CPC Central Committee and the State Council, better meeting the needs for tax refund for purchases of foreign tourists leaving China, further enriching market supply, optimizing tax refund services, and expanding inbound consumption, with the approval of the State Council, you are hereby notified of the relevant matters as follows:		为深入贯彻落实党中央、国务院决策部署，更好满足境外旅客购物离境退税需求，进一步丰富市场供给，优化退税服务，扩大入境消费，经国务院同意，现就有关事项通知如下：
I. Promoting the increase in the number and the expansion of the scope of tax refund stores for purchases of foreign tourists leaving China		一、推动离境退税商店增量扩容
1. Optimizing the layout of tax refund stores for purchases of foreign tourists leaving China. All regions are encouraged to establish more tax refund stores in large commercial districts, pedestrian streets, tourist attractions, resort areas, cultural and museum sites, airports, passenger ports, hotels, etc., and expand the coverage of tax refund stores. International famous brands, domestic trendy brands with Chinese design elements, time-honored stores, cultural and creative stores, souvenir stores, gift stores, specialty stores, etc. shall be proactively directed to become tax refund stores. The regions where conditions permit are supported in creating a group of characteristic blocks subject to tax refund for purchases of foreign tourists leaving China.		（一）优化离境退税商店布局。鼓励各地区在大型商圈、步行街、旅游景区、度假区、文博场所、机场、客运港口、酒店等增设退税商店，扩大退税商店覆盖面。积极引导国际名品、国货潮品、老字号店铺、文创店、纪念品店、礼品店、特产店等成为退税商店。支持具备条件的地区打造一批离境退税特色街区。
2. Relaxing the recordation conditions for tax refund stores for purchases of foreign tourists leaving China. The scope of stores meeting the recordation conditions for tax refund stores for purchases of foreign tourists leaving China is expanded to cover those rated as Grade M in the tax credit rating on the basis of the current stores rated as Grade A and Grade B in the tax credit rating, and newly opened stores are allowed to become tax refund stores on the premise of complying with other relevant provisions. The process for the recordation of tax refund stores for purchases of foreign tourists leaving China shall be optimized, and eligible stores may become tax refund stores after undergoing the recordation formalities with the competent tax authorities, and the competent tax authorities shall complete recordation within five working days after receiving all recordation materials. The exit mechanism for tax refund stores shall be established and improved, and heavier punishments shall be imposed for violations of laws and regulations.		（二）放宽离境退税商店备案条件。将离境退税商店备案条件在现行的纳税信用级别A级和B级基础上增加M级，允许新开商店在符合其他相关规定的前提下成为退税商店。优化离境退税商店备案流程，符合条件的商店向其主管税务机关备案后即可成为退税商店，主管税务机关应在收齐备案资料的5个工作日内完成备案。建立健全退税商店退出机制，加大违规违法行为处罚力度。
II. Enriching the supply of goods subject to tax refund policy for purchases of foreign tourists leaving China		二、丰富离境退税商品供给
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