中国升级离境退税：无纸化办理与店内即时退税（2026）——境外购物者需要了解什么
中国国家税务总局于2026年7月1日推出8项离境退税新措施，包括无纸化数字办理、1万元人民币以下随机查验、店内即时退税，以及统一28天办结时限——使外国旅客更容易申领最高11%增值税退税。
核心观点
China's State Taxation Administration launched 8 new departure tax refund measures effective July 1, 2026, making VAT refunds faster and easier for foreign travelers. Key changes include fully paperless digital processing, random customs inspections for purchases under ¥10,000 (~$1,461), instant in-store refunds at participating retailers, and a standardized 28-day completion window. Foreign visitors can still reclaim up to 11% VAT on eligible purchases at tax-free stores across 60+ Chinese cities.
报道正文
最后审核： 2026年7月31日 · 影响： 高 · 来源： 国家税务总局
政策变化
根据国家税务总局，升级后的离境退税政策推出了自该计划实施以来最显著的流程简化。由国家税务总局、财政部、商务部、文化和旅游部、海关总署于2026年5月18日联合发布的**《关于进一步优化离境退税服务促进入境消费的通知》，包含八项具体措施**，旨在减少国际购物者的办理障碍。
主要变化是转向无纸化数字办理。自2026年7月1日起，海关和指定退税代理机构可以完全在线核验离境退税申请单和销售发票。据新华社于2026年7月16日报道，新系统支持“退税申请单和销售发票电子化传输，实现整个退税流程无纸化办理。”
第二大变化是随机查验门槛。据国务院确认，1万元人民币（约1,461美元）以下购物现在将接受随机实物查验，而不是此前逐笔强制查验。1万元人民币及以上仍需单独查验。这将大幅缩短多数购物者的等待时间。
第三支柱是即时退税计划（“即买即退”）。符合条件商店可在购买时直接发放增值税退税，旅客随后完成离境手续——相关时限现全国统一为28天。首笔结合即时退税与无纸化办理的交易于2026年7月7日在重庆解放碑商圈落地，表明系统已投入运行。
下一步
- Look for the official 'Tax Free' logo when shopping in China — participating stores are now in 60+ cities. 2. Always bring your original foreign passport when making tax-refund-eligible purchases. 3. Arrive at your departure airport at least 45 minutes early and visit the customs tax refund counter before check-in with goods, receipts, and passport ready.
可能变化的部分
Instant-refund store availability varies by city — Beijing, Shanghai, Guangzhou, Chongqing and Chengdu are leading deployment. Random inspection sampling rate (estimated 5-15%) is set by local customs offices and may differ by port. Refund currency at airport counters is typically RMB cash; credit card refunds may take 5-15 business days and incur bank exchange rate fees.
常见问题
Do I still need to bring my goods to the customs counter under the new digital China departure tax refund system?
Yes. Customs may still conduct random physical inspections of your purchased goods. Carry all tax-refund-eligible items and be ready to present them. Unused and unopened items are more likely to pass inspection.
Which Chinese cities and stores participate in the new instant tax refund program in 2026?
The program covers over 60 cities including Beijing, Shanghai, Guangzhou, Shenzhen, Chengdu, Chongqing, Hangzhou, Nanjing, and Xi'an. Department stores, luxury boutiques, and large electronics retailers are most commonly enrolled. Look for the official 'Tax Free' logo at store entrances.
Can I combine purchases from multiple stores for the ¥10,000 customs inspection threshold?
No. The ¥10,000 threshold applies per tax refund application form — per store, per transaction. Each form under ¥10,000 qualifies for random (faster) inspection independently.