Announcement of the Beijing Municipal Office of the State Administration of Taxation on Implementing the Interconnection of Tax Refund for Purchases of Overseas Tourists Leaving China in Beijing Municipality and Tianjin Municipality

· Area of Law： Taxation

· Level of Authority： Local Regulatory Documents

· Date issued：06-16-2016

· Effective Date：06-16-2016

· Status： Effective

· Issuing Authority： Beijing Municipal Office, State Administration of Taxation

Announcement of the Beijing Municipal Office of the State Administration of Taxation on Implementing the Interconnection of Tax Refund for Purchases of Overseas Tourists Leaving China in Beijing Municipality and Tianjin Municipality
In order to implement the relevant requirements of the Several Opinions of the State Council on Promoting the Reform and Development of the Tourism Industry, promote the integration and coordinated development of the Beijing-Tianjin-Hebei region, and maximize the effect of the tax refund policy for purchases of overseas tourists leaving China, in accordance with the relevant provisions of the Announcement of the Ministry of Finance on Implementing the Tax Refund Policy for Purchases of Overseas Tourists Leaving China (Announcement No. 3 [2015], Ministry of Finance), the Announcement of the General Administration of Customs on the Customs Supervision Provisions on the Tax Refund for Purchases of Overseas Tourists Leaving China (Announcement No. 25 [2015], General Administration of Customs), and the Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Refund for Purchases of Overseas Tourists Leaving China (for Trial Implementation) (Announcement No. 41 [2015], State Administration of Taxation), Beijing Municipality and Tianjin Municipality have made good preparations for the interconnection of tax refund for purchases of overseas tourists leaving China and, on the basis of pilot operations, conditions for the interconnection have been satisfied. From June 17, 2016, Beijing Municipality and Tianjin Municipality will officially launch the interconnection, mutual recognition and mutual handling of tax refund for purchases of overseas tourists leaving China. Henceforth, after purchasing a tax refundable article in a shop supporting tax refund for purchases of overseas tourists leaving China in Beijing Municipality or Tianjin Municipality, an overseas tourist may, upon strength of the relevant receipt and article, undergo the tax refund formalities at any departure port with a tax refund outlet in Beijing Municipality or Tianjin Municipality.
This Announcement shall come into force on the date of issuance.
Beijing Municipal Office of the State Administration of Taxation
June 16, 2016