Notice on Further Optimizing the Tax Refund Policy for Departing Tourists to Boost Inbound Consumption

Issued by:	Ministry of Commerce, Ministry of Finance, Ministry of Culture and Tourism, General Administration of Customs, State Taxation Administration, Civil Aviation Administration
Issue No.:	Shangxiaofeifa No.84 of 2025
Release Date:	April 26, 2025
Effective Date:	April 26, 2025
Links:	https://fgk.chinatax.gov.cn/zcfgk/c100013/c5240079/content.html

This Notice introduces refinements to promote an increase in the number of tax-refund stores and provide more convenient tax-refund services to international tourists. Key measures include:

Relaxed eligibility for tax-refund stores: Newly established stores with a tax credit rating of Level M are now permitted to apply for tax-refund store status.
Streamlined approval process: The authority for tax-filing approvals for tax-refund stores has been delegated from provincial-level tax authorities to local competent tax authorities, with processing time reduced from 20 working days to 5 working days.
Increased cash refund limit: The maximum cash refund amount for international tourists has been raised from RMB 10,000 to RMB 20,000.

Promotion of "Instant Refund" services: More tax-refund stores and agencies are encouraged to offer "instant refund upon purchase" services. Regions with suitable conditions are urged to establish centralized instant-refund points in major commercial districts, tourist attractions, and other areas with high concentrations of international tourists.