步骤 9
免税购物
此信息更新至 2026/08/11。
※ 免税制度可能因政策更新而变更,请确认最新规定。
免税资格条件
符合免税购物的资格要求
税种: VAT
税率: 13% (general goods)
适用对象: Foreign nationals and Hong Kong/Macau/Taiwan residents staying less than 183 days
停留条件: Must depart within 90 days of purchase
最低消费金额
适用免税的最低购买门槛
最低消费金额: CNY 500 (approx. USD 70) per store per day
货币: CNY
店内办理流程
免税购物时的店面办理步骤
店内手续:
- Shop at stores with the "Tax Refund" logo
- Present passport and request a tax refund form
- Pay and keep receipt with the refund form
机场退税手续
出境时海关的办理方式
机场手续:
- Before check-in: declare goods at customs for inspection
- Get customs stamp on refund form
- After immigration: visit the tax refund counter
退税方式
现金、信用卡或银行转账的选择
退税方式:
- Cash (CNY)
- Bank transfer
- Alipay/WeChat refund (at select airports)
处理时间: Cash: immediate; Transfer: 2-4 weeks
不适用商品
无法享受免税的品项
不适用商品:
- Food and beverages
- Tobacco and alcohol
- Goods prohibited from export
- Used items
免税店信息
主要免税服务店家与区域
退税服务商: China Tax Refund (government-run), Global Blue (limited cities)
主要购物区: Beijing (Wangfujing, SKP), Shanghai (Nanjing Road, IFC Mall), Hainan Island (duty-free city)
免税购物技巧
顺利办理退税的实用提示
注意事项与技巧:
- Hainan Island has a separate generous duty-free policy (CNY 100,000/year)
- Tax refund rate is 11% (after handling fee from 13% VAT)
- Available at Beijing, Shanghai, Guangzhou, and other major airports
- Some stores process the refund digitally via QR code