Editorial Team – [2026] 187 taxmann.com 544 (Article)
Global IDT Insights provides a weekly snippet of tax news specifically related to Indirect Taxes from around the globe.
China implements enhanced departure tax refund measures for tourists
China has strengthened and optimized departure tax refund measures to promote inbound consumption. These measures were issued by the Ministry of Commerce in conjunction with five other departments under Business Consumption Development Document No. 74 of 2026, dated 12-05-2026. The measures pertain to departure tax refund shops, inspection procedures, instant tax refund services, paperless processing, and tax refund service platforms.
Key aspects of these measures include:
(a) Increase in coverage of tax-refund shops:
More qualified shops are encouraged to register as tax-refund outlets and optimize shop layouts based on data. The measures support local governments in electing key business districts, scenic spots, markets, and ports with high numbers of overseas tourists. This approach aims to ensure comprehensive coverage of tax-refund shops in key locations.
(b) Small-scale random inspection system:
Effective from 01-07-2026, tax refund applications with a sales amount of less than RMB 10,000 shall be subject to random physical verification at a specified percentage. Applications with a sales amount of RMB 10,000 or more will continue to undergo physical verification on a case-by-case basis.
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