中国离境退税全面数字化——8项新措施让境外旅客增值税退税更便捷（2026）
国家税务总局于2026年7月1日上线全面数字化的离境退税系统，境外旅客可扫描二维码代替填写纸质表格——最低购物金额门槛降至200元，1万元以下退税申请改为随机抽查，全国14000多家门店退税办理窗口统一为28天。
核心观点
China's State Taxation Administration launched a fully digital departure tax refund system on July 1, 2026. Foreign visitors can now claim up to 11% VAT back on purchases by scanning a QR code — no paper forms. The minimum purchase threshold dropped to ¥200, claims under ¥10,000 face random rather than mandatory customs inspections, and the refund window is standardized at 28 days across 14,000+ stores nationwide. On July 17, 2026, the STA issued additional guidance to further streamline airport processing.
报道正文
最后审核： 2026年7月17日 · 影响程度： 中等 · 来源： 国家税务总局
变化内容
8项新措施于2026年7月1日生效，此前国家税务总局于2026年5月18日发布公告。2026年7月17日，国家税务总局发布补充指引，进一步简化主要机场和购物区的退税流程。
根据国务院新闻办公室，核心变化是全面数字化：旅客入境中国后通过手机浏览器扫描一个二维码，一次提交身份信息，后续所有退税处理均电子化完成。海关人员可在线核验发票和退税单，无需处理纸质文件。
查验规则也发生重大变化。此前，每笔离境退税申请都必须在机场对商品进行实物查验。根据新规则，购物金额低于10000元（约1461美元）的退税申请仅接受随机抽查——这意味着大多数旅客无需开箱即可通关。10000元及以上的申请仍需完整核验。
据求是网报道，即买即退项目现在全国范围内统一为28天窗口：旅客在获得即时退税后，必须在28天内完成离境手续。此外，退税认定现已覆盖五个省份——如果你在广东购物、从上海离境，退税仍可办理。
据中国政府网报道，可办理退税门店网络已扩展至全国14000多家，包括大型百货、电子产品零售商和品牌专卖店。
下一步
- Scan the STA QR code on arrival to pre-register your passport and payment method (under 2 minutes). 2. Spend at least ¥200 in a single Tax Free store on the same day and request the digital refund form. 3. Choose instant refund at the store (faster, 2% fee) or airport refund (no fee, allow 30-60 min). 4. At departure, go to the customs tax refund counter before security, scan your QR code, and complete inspection if selected.
可能变化的部分
Airport counter locations differ — at Beijing Capital (PEK), counters are before security in Terminal 3; at Shanghai Pudong (PVG), after security in T1 and before security in T2. Instant refund availability is not universal in smaller cities. Bank transfer refunds take 7-15 business days; Alipay/WeChat Pay refunds are instant. The 2% service fee may vary slightly by refund agency.
常见问题
How much VAT can I get back when shopping in China as a foreign tourist?
The standard refund rate is 11% of the purchase price. The instant refund path deducts a 2% service fee, netting approximately 9%. The airport refund path has no service fee so you receive the full 11%. Minimum spend is ¥200 per store per day.
Do I still need to show my purchases at the airport customs counter under the new July 2026 rules?
Not necessarily. Claims under ¥10,000 face random spot checks only — most travelers will not be stopped. Claims of ¥10,000 or more still require full physical inspection. Keep purchases in carry-on luggage in case you are selected.
Can I get a tax refund if I shop in one Chinese city but fly out of another?
Yes. Cross-provincial tax refund recognition now works across five major provinces as of July 2026. Shopping in Guangdong and departing from Shanghai is supported. Always confirm with the store that their system supports cross-provincial claims.
How long does it take to receive the tax refund money?
Alipay and WeChat Pay refunds are instant (within minutes for the instant refund path). Bank transfers take 7-15 business days. Cash refunds are available at some airport counters but may involve queues.