According to the latest data from the State Administration of Taxation, as of the end of August 2025, the number of domestic outbound tax refund shops has exceeded 10000, an increase of 40% compared to the end of 2024. At the same time, in the first 8 months, the number of people enjoying tax refunds increased by 247.8% year-on-year, and the sales revenue and tax refund amount of refunded goods increased by 97.5% and 96.9% respectively. This data not only breaks historical records, but also outlines a vivid picture of the deep integration of open economy and China's consumer market. As an accelerator to promote opening up to the outside world, the departure tax rebate is becoming a new engine to activate inbound tourism consumption and inject new momentum into China's economic development. The optimization of the departure tax rebate policy is an important catalyst for inbound consumption. The departure tax refund policy refers to the policy of refunding value-added tax on goods purchased by overseas tourists at tax refund stores when they leave the country. This policy aims to reduce the shopping costs for overseas tourists, increase their willingness to shop, and promote inbound consumption. In 2015, China fully implemented the policy of tax refund for leaving the country. In April 2025, the Ministry of Commerce and six other departments jointly issued the "Notice on Further Optimizing the Exit Tax Refund Policy and Expanding Inbound Consumption", which systematically optimized the Exit Tax Refund Policy from three aspects: promoting incremental expansion of stores, enriching product supply, and improving service levels, thereby providing overseas tourists with a more convenient and efficient exit tax refund experience. According to relevant data, in the first month of policy implementation, the number of outbound tax refunds processed by tax departments nationwide increased by 116% year-on-year, and the sales of tax refund shops increased by 56% year-on-year, fully reflecting the accelerated release of policy dividends. The upgrade of departure tax refund technology is an efficient booster for inbound consumption. The rapid development of information technology in our country has upgraded the traditional departure tax refund process, such as manual review and paper document circulation, to electronic and automated operations, thereby improving tax refund efficiency and optimizing consumer experience. For example, Hangzhou, Zhejiang Province has taken the lead in piloting the country's first "one click tax refund" service for outbound tax refunds. Passengers can apply for tax refunds on their own, merchants can issue invoices with just one click, and business transactions can be automatically processed. The entire process of outbound tax refunds is intelligent, and can be completed in as little as 2 minutes. Behind this innovation is the interconnectivity of data among tax, customs, and payment institutions. The innovation of the opening-up system is the core driving force for inbound consumption. In recent years, China has adhered to a higher level of openness as the guiding principle, and through policy coordination such as visa facilitation, payment internationalization, and service standardization, has created a friendly development environment for inbound consumption, continuously improving the convenience of foreign personnel coming to and staying in China. According to data released by the National Bureau of Statistics, there will be 131.9 million inbound tourists in 2024, an increase of 60.8%. According to the National Immigration Administration, in the first half of 2025, there were 13.64 million visa free foreign visitors, accounting for 71.2%, a year-on-year increase of 53.9%. The explosive growth of inbound passenger flow has provided a huge base for tax refund consumption. The number of departure tax refund shops has exceeded 10000, which is a dual witness to the resilience of China's open economy and the vitality of the consumer market. Standing at a new starting point, the departure tax refund must continuously upgrade towards the direction of "refinement, digitization, and differentiation". From a refined perspective, while implementing existing policies, various regions should further improve the details of departure tax refund services, vigorously enhance the consumption experience of inbound tourists, and make a one-time tax refund a "catalyst" to stimulate multiple consumption intentions. From a digital perspective, it is necessary to continue technological innovation to further simplify tax refund procedures and shorten the tax refund time. By utilizing technologies such as blockchain and big models, we aim to promote the digital upgrade of the entire process of billing, tax refund, and payment, further enhancing the convenience of tax refund. From a differentiation perspective, each region should combine local characteristics to launch personalized tax refund products and services to meet the needs of different tourists. For example, establishing specialty product tax refund stores in the western region and promoting the internationalization of Chinese brands through measures such as setting up a "National Quality Tax Refund Zone". With the continuous optimization of relevant policies, the departure tax rebate is expected to play a greater role in promoting inbound tourism consumption, promoting domestic products to the world, and providing lasting impetus for promoting high-quality economic development. (New Press) (Author: Wang Na, Associate Professor of Politics and Economics, School of Marxism, Peking University)