新春佳节即将来临，不少市民打算出境旅游购物。连日来，接连有读者拨打本报热线，咨询有关境外购物免税退税等方面规定。昨日，记者咨询了天津出入境边防检查站相关人员。

Spring Festival is coming,Many people going to outbound tourism shopping.For the last few days,For readers call our hotline,Consulting relevant overseas shopping tax drawback regulations, etc.yesterday,Reporter consulting tianjin entry-exit frontier inspection station related personnel.

　　边检机关工作人员介绍，对进口商品来说，免税指的是免除进口关税和进口环节增值税，根据商品的种类不同税率也有所不同。依据相关规定，进境居民旅客携带在境外获取的个人自用进境物品总值在5000元人民币以内(含5000元)的，非居民旅客携带拟留在中国境内的个人自用进境物品总值在2000元人民币以内(含2000元)的，海关予以免税放行；单一品种限自用、合理数量，但烟草制品、酒精制品以及国家规定应当征税的20种商品等另按有关规定办理。进境居民旅客携带超出5000元人民币的个人自用进境物品经海关审核确属自用的，进境非居民旅客携带拟留在中国境内的个人自用进境物品超出人民币2000元的，海关仅对超出部分的个人自用进境物品征税，对不可分割的单件物品全额征税。

The immigration office working personnel is introduced,For to import goods,Tax refers to exempt from import duty and import VAT,According to the variety of goods of different tax rate is also different.According to relevant regulations,Entry passengers carrying foreign residents in the acquisition for imported self-use articles in total 5000 yuan less than(Including 5000 yuan)of,Non-resident passengers carrying intends to stay in China for imported self-use articles in total 2000 yuan less than(Including 2000 yuan)of,The customs will release free;A single variety limit for private use/Reasonable quantity,But tobacco products/Alcohol products and shall be stipulated by the state taxation and other goods, etc in accordance with relevant regulations.Residents entering passengers carrying more than 5000 yuan ($) for imported self-use articles by the customs of the audit for it,Entering a non-resident passengers carrying intends to stay in China for imported self-use articles beyond RMB 2000 yuan,Customs only the beyond part of tax for imported self-use articles,To integral singletons full tax.

　　在境外免税店购物消费的免税方式有两种：一是现场退税，即交易的金额不包含应缴的税金，前提是退税人必须要履行该国政府规定的退税手续，否则商户有权从退税人信用卡中补扣应缴纳的税费；二是事后退税，即交易的金额包含税金，商户在退税人履行了退税手续后，再将税费退回至信用卡中。

In the overseas duty free shopping consumption tax exemption in two different ways:The drawback,That is the amount of the transaction does not contain should pay taxes,Premise is drawback man must perform the government regulation of the tax refund formalities,Otherwise the merchant shall have the right to tax credit card from people in complement button should pay taxes;The second is afterwards drawback,That is the amount of the transaction include tax,Merchants in the tax refund people perform the tax refund formalities,Then return to the tax credit card.