根據(jù)《財(cái)政部關(guān)于實(shí)施境外旅客購(gòu)物離境退稅政策的公告》（中華人民共和國(guó)財(cái)政部公告2015年第3號(hào)）規(guī)定，境外旅客在離境口岸離境時(shí)，對(duì)其在退稅商店購(gòu)買的退稅物品退還增值稅。以下為經(jīng)國(guó)家稅務(wù)總局廈門市稅務(wù)局備案的退稅商店：

1. 廈門國(guó)貿(mào)免稅商場(chǎng)有限公司  

Xiamen ITG Holding Co., Ltd

地址: 福建省廈門市湖里區(qū)興隆路27號(hào)                    

Address: NO.27, XINGLONG Road, Huli District, Xiamen City, Fujian Province

2. 廈門山國(guó)飲藝茶業(yè)有限公司（茶文化館店）

 Xiamen Sumgo Tea

地址：福建省廈門市思明區(qū)體育路41號(hào)通士達(dá)大廈1樓

Address: TONGSHIDA Building, NO.41, TIYU Road, Siming District, Xiamen City, Fujian Province.

3. 廈門磐基大酒店有限公司

Paragon international

地址：廈門市思明區(qū)嘉禾路199號(hào)

Address: NO.199, JIAHE Road, Siming District, Xiamen City, Fujian Province.

4. 廈門惟藝漆線雕藝術(shù)有限公司（禾祥西蔡氏漆線雕旗艦店）

CAISHI Lacquer Thread Sculpture

地址：廈門市思明區(qū)禾祥西路204號(hào)

Address: NO.204, HEXIANGXI Road, Siming District, Xiamen City, Fujian Province

5. 廈門天虹商場(chǎng)有限公司（大西洋百貨商場(chǎng)  匯騰商場(chǎng)  海滄商場(chǎng)）

Rainbow Department Store Co.,Ltd.

地址： 廈門市思明區(qū)湖濱西路9號(hào)大西洋海景城1-5層（鷺江）

Address: 1-5th Floor, Atlantic Real Estate, NO.9, West of Hubin Road, Siming District, Xiamen City, Fujian Province

地址： 廈門市思明區(qū)嘉禾路321號(hào)匯騰大廈（松柏）

Address: NO.321, HUITENG Building, JIAHE Road, Siming District, Xiamen City, Fujian Province

地址：廈門市海滄區(qū)滄林東路280號(hào)

Address: NO.280, East of CANGLIN Road, Haicang District, Xiamen City, Fujian Province

6．福建華祥苑茶葉有限公司（白鷺洲店  湖濱二店  翔云一店）

EMPEREUR TEA

地址：廈門市思明區(qū)湖濱中路100號(hào)之4棟

Address: NO.100-4, HUBINZHONG Road, Siming District, Xiamen City.

地址：廈門思明區(qū)湖濱南路90號(hào)104單元

Address: NO.90-104, HUBINNAN Road, Siming District, Xiamen City.

地址：廈門湖里區(qū)高崎國(guó)際機(jī)場(chǎng)3號(hào)候機(jī)樓E-18

Address: NO.E-18, Terminal 3, Xiamen Gaoqi International Airport.

7. 福建天福茗茶銷售有限公司（廈門高崎國(guó)際機(jī)場(chǎng)國(guó)際出發(fā)廳店   廈門濱北店   廈門中山店   廈門SM城市廣場(chǎng)店）

TenFu's TEA

地址：廈門市湖里區(qū)高崎國(guó)際機(jī)場(chǎng)三號(hào)候機(jī)樓國(guó)際區(qū)域10-11號(hào)口T3-E-12

Address: NO.T3-E-12, Terminal 10-11, Xiamen Gaoqi International Airport(T3).

地址：廈門市思明區(qū)長(zhǎng)青北里108號(hào)之106店面

Address: NO.108-106, Changqing Road, Siming District, Xiamen City.

地址：廈門市思明區(qū)中山路254、256號(hào)

Address: NO.254/256, Zhongshan Road, Siming District, Xiamen City.

地址：廈門市湖里區(qū)嘉禾路468號(hào)SM城市廣場(chǎng)地下一層034-035號(hào)

Address: NO.468 Jiahe Road (034-035,Shoe Mart), Huli District, Xiamen City

8. 廈門盛名吉成百貨有限公司（SM百貨）

Xiamen Shengming Jicheng Department Store Co., Ltd.

地址：廈門市湖里區(qū)嘉禾路468號(hào)100-A,200-A,300-A

Address: NO.468 Jiahe Road (100-A,200-A，300-A), Huli District, Xiamen City

9. 中山巴黎春天（廈門）百貨有限公司

Zhongshan Spring (Xiamen) Department Store Co., Ltd.

地址：廈門市思明區(qū)中山路76-132號(hào)

Address: NO.76-132, Zhongshan Road, Siming District, Xiamen City.

10. 路易威登（中國(guó)）商業(yè)銷售有限公司 廈門店

Louis Vuitton (China) Commercial Sales Co. LTD Xiamen Branch

地址：廈門市思明區(qū)建業(yè)路8號(hào)廈門馬哥孛羅東方酒店一層1號(hào)店鋪

Address: NO.8, Jianye Road, Marco Polo Hotels Lobby No.1, Siming District, Xiamen City.

11. 華潤(rùn)置地(廈門)房地產(chǎn)開發(fā)有限公司（廈門萬(wàn)象城）

China Resources Land (Xiamen) Real Estate Development Co.,Ltd.（The Mixc Xiamen）

地址：廈門市思明區(qū)湖濱東路99號(hào)廈門萬(wàn)象城

Address: The Mixc Xiamen,No.99 Hubin East Road,Siming District,Xiamen