[Global IDT Insight] China Expands Departure Tax Refund Scheme to Boost Inbound Tourism

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China Departure Tax Refund Scheme

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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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied