Comparison and interpretation of Hainan outlying islands and departure tax rebate policy

The Ministry of Finance issued a notice, Hainan Island Tax exemption Policy from May 1, the official implementation of each passenger duty-free shopping per person limited to 5000 yuan, jewelry watches and other 18 kinds of duty-free pilot products. A contrastive study of the outlying islands and departure tax rebate policy May 1 The implementation of the outlying islands tax refund policy pilot January 1 to implement the departure tax refund policy of the application of the target and the conditions of policy applicable to the target of 18 years of age, by plane left Hainan Island but not departing domestic and foreign tourists, including Hainan Province residents. The conditions for the application of foreign passenger policy (need to be met at the same time) domestic passenger identity card (Hong Kong, Macao and Taiwan passengers with valid travel documents), foreign tourists holding passports. The amount of shopping is up to the number of duty-free shopping, amount, quantity in the scope of the state, and according to the provisions to obtain shopping vouchers. The departure day is not more than 90 days from the date of purchase of the refund goods by the passengers themselves take the opportunity to carry transport outlying islands. The tax refund goods purchased by the overseas passengers themselves carry out the outlying islands duty-free shops, duty-free commodity varieties, duty-free duty islands duty-free shop outlying islands duty-free shops are eligible for the implementation of the outlying islands tax exemption policy and the implementation of franchise duty-free shops. Tax Rebate Fixed-point store duty-free merchandise variety of jewelry, handicrafts, watches, perfume and other 18 kinds of goods. The state allows to carry out and enjoy the tax refund policy of personal life items, but food, beverages, fruit, tobacco, alcohol, automobiles, motorcycles, etc. are not included. Tax-free tax exemption policy for duty-free taxes for customs duties, import links value-added tax and consumption tax. The departure tax rebate tax is VAT and the drawback rate is 11%. Number of outlying islands, amount, number of islands non-island residents visitors can enjoy up to 2 times a year on the outlying islands duty-free shopping policy, and residents of the island can enjoy up to 1 visits per year. The starting point is tentatively 800 yuan for outlying islands, number of outlying islands passengers (including residents of the island) each time the duty-free shopping amount is tentatively limited to RMB 5000 yuan (containing 5000 yuan), that is, the unit price of 5000 yuan (with 5000 yuan) of duty-free goods, each person's cumulative purchase amount shall not exceed 5000 yuan. The implementation of the tax exemption policy for outlying islands duty-free goods imported from the outlying islands, visitors to the outlying islands to buy and purchase payments, duty-free shops in accordance with the time of the outlying islands to transport goods, passengers in the airport area of separation delivery and the opportunity to carry the islands and other links. The basic flow of the departure tax rebate policy includes four links of shopping application drawback, customs audited confirmation, agency tax refund and centralized tax refund settlement.