A：境外游客在中国内地购物后如何退税？
Travel in China: Tax Refund Policy Explained
谁可以享受离境退税？
Who is eligible for the departure tax refund policy?
在哪儿买东西能退税？
Where can I shop to qualify for a tax refund?
小提示：
1）离境退税商店（Tax Free Shop，市区商场店铺）：先含税买单，离境机场申请退回增值税；
2）机场免税店（Duty Free）：机场 / 口岸内，结账直接免税，不属于上面的 “离境退税” 体系。
NOTES：
1) Tax-Free Shops (located in downtown shopping malls): Pay the full price (including tax) first, then apply for a VAT refund at the airport upon departure;
2) Airport Duty-Free Shops: Located within the airport or at border crossings, these shops offer tax-free pricing at checkout and are not part of the “Tax-Free Shop” system described above.
哪些商品可以退税？
Which goods qualify for a refund?
买多少钱可以退税？
What is the minimum purchase amount required for a refund?
能退多少税？
How much tax can be refunded?
买多少钱可以退税？
What is the minimum purchase amount required for a refund?
能退多少税？
How much tax can be refunded?
有哪些退税方式？
What refund methods are available?
如何办理退税？
How do I claim a refund?
离境退税办理流程
Refund-Upon-Departure process
-
在退税商店购物； -
退税商店开具退税申请单； -
海关验核确认； -
退税代理机构办理退税。
-
Shop at a tax-free store; -
Obtain a Refund Application Form for Overseas Visitors from the store; -
Present goods to the customs for verification; -
Collect your refund from the designated refund agency.
“即买即退”办理流程
Refund-Upon-Purchase process
-
在退税商店购物；
-
退税商店开具退税申请单，境外旅客选择“即买即退”，现场领取退税款； -
海关验核确认； -
退税代理机构确认。
-
Shop at a tax-free store; -
Obtain a Refund Application Form for Overseas Visitors from the store, select the "Refund-Upon-Purchase" option and receive the refund immediately at the store; -
Present goods to the customs for verification; -
Confirm completion with the refund agency.
小提示：
自2026年7月1日起，对退税销售额在1万元人民币以下的实行抽检，未抽中的不再需要进行海关验核；推行离境退税无纸化办理，境外旅客可不再携带纸质退税申请单和销售发票。
办理“即买即退”的旅客，离境日距办理“即买即退”时间不超过28天。
NOTES：
Effective July 1, 2026, tax refund applications below RMB 10,000 will be subject to random inspection, while those not selected are exempted from customs verification; paperless processing will be implemented, overseas visitors need not carry printed application forms or sales invoices.
For overseas visitors using the "Refund-Upon-Purchase" service, departure must be within 28 days of applying for the service.
B：在中国工作的外籍人员也可以享受个人所得税退税政策
Work in China: individual income tax refund policies
本指南适用于外籍居民个人，即在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满183天的个人。
This guide is applicable to foreign resident individuals，who have domicile in China，or who have no domicile but have resided in China for a total of 183 days or more in a single tax year.
如何申报？
How to apply?
STEP 01：下载及注册
Download and register
扫描下方二维码或者在手机应用市场搜索“个人所得税”下载安装国家税务总局官方发布的App。
Scan the QR code below or search "Individual Income Tax" in the mobile application store to download and install the App, which is officially released by the State Taxation Administration.
进入登录页面，点击注册。目前，人脸识别注册仅支持中华人民共和国居民身份证持有人。持有外国护照的人士，请选择注册方式【大厅注册码注册】，携带护照，就近前往办税服务大厅，获取“注册码”，然后设置密码并填写相关信息后完成注册。注册后用账号密码登录。
On the log-in page, click "register". At present, "face recognition registration" only supports holders of People's Republic of China Resident Identity Card. Choose "register via tax office registration code", go to any tax service halls nearest with your passport, get a "registration code", then set your password and other information required to complete the registration. After registration, you can log in with your account and password.
小贴士：
Tips:
各地办税服务厅地址及工作时间可点击网址查询。
Click the link to find the addresses and business hours of tax service centers in various locations.
https://12366.chinatax.gov.cn/bsfw/bsdt/
STEP 02：查询收入纳税明细信息
Query income and tax details
您可通过【收入纳税明细】模块查询年度已申报收入的明细情况。
Click [Income and Tax details], you can query the status of declared income.
STEP 03：查询、填报专项附加扣除信息
Query and fill in special additional deduction information
小提示：
外籍个人满足居民条件的在年度汇算的税收优惠上有两种选择。一是专项附加扣除，另外一个是津补贴免税政策，包括住房补贴、语言训练费、子女教育费。两者不能同时享受。
NOTES：
Foreign individuals who meet the resident conditions have two choices in tax incentives for the annual settlement. One is the special additional deductions, and the other is allowances for tax exemption, such as housing allowances, language training fees and education expenses for children etc.. They can not be applied at the same time.
您可通过【专项附加扣除】模块查询年度的填报情况，如有符合条件的专项附加扣除信息未填报，可以补充填报。
You can query the filing status through the [Filing in Special Additional Deduction] module on Home Page. If qualified special additional deduction information is not filled in, you may supplement the information.
STEP 04：添加银行卡
Add bank card
您需要绑定银行卡，以便年度汇算申报后需补税或退税。点击【我的】-【银行卡】-【添加】。填写银行卡信息，输入预留的手机号码。填入验证码以通过验证。建议您添加I类账户银行卡。
STEP 05：进入申报
Start filling
进入【综合所得年度汇算】，外籍人士需填写去年在境内居住的时间。选择或确认【汇算地】，通常是任职受雇单位所在地。无任职受雇单位的，选择常住地，然后点击【下一步】。
Enter Home Page, click [Annual IIT Settlement]. Fill in the number of days you resided in the Chinese mainland. Select or confirm the location of settlement. Usually, it is the same as your employer’s. If you do not have an employer in the Chinese mainland , you can select your habitual residence as the location of settlement. Then, click [Next].
进行“收入”和“费用、免税收入和税前扣除”的项目核对，核对无误后点击【保存】，再点击【下一步】。
Check to confirm the exact amounts of income, expenses, tax-exempt income and deductions before clicking [Save], click [Next].
如果需要调整全年一次性奖金的计税方式，您也可以点击【工资薪金】-【奖金计税方式选择】进行调整。
If you need to adjust the tax method of the annual one-time bonus, you can also click [salary], select an appropriate tax method for "the annual one-time bonus" to adjust it.
进入税款计算界面，根据上一步的收入及减除数据，显示应纳税额、减免税额和已缴税额。根据计算结果，左下方显示“应补税额”或“应退税额”。确认无误后，点击【下一步】。
On the Tax Calculation page, you can see your tax payable, tax exemption and prepaid tax. Your "tax owed" or "tax refundable" will be calculated automatically and displayed at the bottom of the page. After verifying that everything is correct, click [Next].
如需退税，系统将会跳转至申报成功-退税页面，选择绑定的银行卡。如需缴税，系统则跳转至申报成功-缴税页面，点击【立即缴税】即可缴款。
If you have refundable tax, click [Next] after confirmation, the system will direct you to [Declaration completed - Tax Refund] page. If you have payable tax, click [Next] after confirmation, the system will direct you to [Declaration completed - Tax Payment] page. Click [Pay tax Now] to pay your tax owed.
小提示：
您如果需要补税，但年度综合所得收入不超过12万元，或者汇算需补税金额不超过400元，依法预缴税额的，可享受免申报。
NOTES：
If you have payable tax, but the annual comprehensive income does not exceed 120,000 yuan, or the amount of payable tax does not exceed 400 yuan, and you have prepaid the tax , you can be exempt from declaration.
内容参考：
国家税务总局网站
中华人民共和国商务部网站
国家税务总局南京市税务局公众号内容
*Reference:
STATE TAXATION ADMINISTRATION OF THE PEOPLE'S REPUBLIC OF CHINA
MINISTRY OF COMMERCE. PRC
official WeChat public account of the Nanjing Municipal Tax Service, State Taxation Administration.*
