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境外旅客购物离境退税(以下简称“离境退税”)于2011年1月1日在我国海南省进行试点,积累一定经验后,2015年开始在全国实施。目前已经有多个城市的退税方案被备案,“互联网+”在离境退税工作中的运用也与日俱增。“互联网+”在离境退税中的应用在离境退税中引入电子发票。2016年5月20日,华联新光百货(北京)有限公司为一名法国游客开具了国内首张离境退税电子发票,凭
Departure tax refund for overseas travelers shopping (hereinafter referred to as “Departure Tax Refund”) was piloted in Hainan Province of China on January 1, 2011. After gaining certain experience, it will be implemented nationwide in 2015. At present, there are already many cities in the tax rebate program is filed, “Internet + ” in the departure tax rebate work is also increasing. “Internet + ” in the departure tax rebate in the introduction of electronic tax invoices. On May 20, 2016, Hualian Xinguang Department Store (Beijing) Co., Ltd. issued the first domestic departure tax rebate invoice for a French tourist