中国推出完全数字化离境退税：28天窗口期、CNY 10,000以下购物简化海关检查（2026年7月）
中国离境退税系统于2026年7月1日实现全面无纸化，为外国购物者提供标准化28天退税窗口期、CNY 10,000以下购物随机海关抽查，以及全国超过14,000家可退税门店。以下是新系统如何运作，以及对你下一次中国旅行的意义。
核心观点
Starting July 1, 2026, China's departure tax refund system went fully paperless with electronic verification between customs and refund agencies including Bank of China and ICBC. Foreign visitors spending at least CNY 500 per store per day can claim an 11% VAT refund when leaving China. Purchases under CNY 10,000 (approx. USD 1,368) are now subject to random spot checks instead of mandatory physical inspections, significantly reducing airport wait times. A standardized 28-day refund-upon-purchase window now applies nationwide across 14,000+ eligible stores.
报道正文
最后审核： 2026年7月23日 · 影响程度： 高 · 来源： 国家税务总局
政策变化
2026年6月2日，国家税务总局（STA）与中国国务院联合宣布对外国游客离境退税政策进行重大改革，自2026年7月1日起生效。改革影响三个核心领域：流程、核验和时限。
第一，全面数字化、无纸化流程取代旧纸质系统。根据国务院公告，海关部门和退税代理机构——包括中国银行和中国工商银行（ICBC）——现在通过电子方式共享退税申请表和销售发票。旅客不再需要携带纸质收据到机场柜台。
第二，随机抽查取代CNY 10,000以下购物的强制实物检查。根据国家税务总局确认，低于该门槛的商品退税申请现在按随机比例抽查，而不是100%实物检查。这一变化预计将大幅减少包括北京首都国际机场（PEK）、**上海浦东国际机场（PVG）和广州白云国际机场（CAN）**等主要机场的海关排队时间。
第三，标准化28天“即买即退”窗口期现在适用于全国。使用“即买即退”服务的旅客从购买日期起有28个日历天离开中国并完成海关手续，如国务院所述。可退税门店网络也已扩展到中国超过14,000家门店，根据国家税务总局。
下一步
- Check for the 'Tax Refund Store' logo before making purchases above CNY 500. 2. Present your passport at the point of sale so the store registers your purchase digitally. 3. Arrive at the airport at least 60-90 minutes before departure to visit the customs tax refund counter, even though the process is now faster.
可能变化的部分
The 11% refund rate applies to goods with 13% VAT; lower VAT rates yield lower refunds. Random check ratios differ by port — smaller regional airports may have higher inspection rates. The CNY 10,000 threshold is per refund application, not cumulative across multiple stores. Hong Kong, Macau, and Taiwan operate under separate tax refund arrangements.
常见问题
How much VAT refund can I actually get when shopping in China in 2026?
For goods taxed at the standard 13% VAT rate, you receive approximately 11% of the VAT-inclusive purchase price back. For example, on a CNY 5,000 purchase, you would receive roughly CNY 550 back. The minimum purchase to qualify is CNY 500 per store per day.
Do I still need to show my purchases at customs under the new paperless system?
For purchases under CNY 10,000, customs now conducts random spot checks rather than mandatory physical inspections. However, keep your purchased goods accessible in case you are selected. For purchases above CNY 10,000, standard physical verification still applies.
Can I get a tax refund if I leave China by train or ferry instead of flying?
Yes. The departure tax refund policy applies at all international exit ports, including train stations (such as Hong Kong West Kowloon Station) and ferry terminals, not just airports. The same digital verification system and 28-day window apply regardless of your departure method.