【中文版】

境外退税是指中国境内的消费者在购买境外商品时，在符合相关政策的情况下，可以申请退税的一种服务。具体来说，境外退税是指消费者在购买境外商品后，将商品以行李或邮寄等方式带回中国境内，并在规定时间内向海关申报，申请退税的一种服务。

境外退税的目的是为了减轻消费者的税收负担，促进境外消费和旅游，以及促进国际贸易和合作。在购买境外商品时，需要缴纳相应的进口税、消费税等税费，这些税费一般较高，可能会增加消费者的购买成本。而如果符合相关政策条件，可以通过境外退税申请退税，从而减轻消费者的税收负担。

境外退税的具体流程和要求可能因政策不同而有所差异。一般来说，消费者需要提供购买凭证、海关申报单等材料，并按照规定的时间和方式进行申报。海关会根据相关政策审核申请材料，并决定是否给予退税。

需要注意的是，境外退税并不是所有的境外商品都可以申请，具体需要符合相关的政策要求。此外，消费者需要在规定的时间内进行申报，否则可能会影响退税申请的审核和审批。

总之，境外退税是一种有利于消费者的服务，可以减轻消费者的税收负担，促进境外消费和旅游的发展，以及促进国际贸易和合作。随着中国经济的不断发展，相信境外退税也会越来越受到消费者的欢迎和认可。

【英文版】

Offshore tax refund refers to a service that allows Chinese citizens to apply for a refund of taxes when purchasing overseas products that meet the relevant policies. When Chinese consumers purchase overseas products and bring them back to China with their luggage or by post, they can apply for an offshore tax refund within a specified time limit by declaring to the customs.

The purpose of an offshore tax refund is to reduce consumers' tax burden, promote overseas consumption and tourism, and facilitate international trade and cooperation. When purchasing overseas products, consumers need to pay corresponding import taxes, consumption taxes, and other fees, which can be quite high and increase consumers' purchase costs. If the relevant policies are met, consumers can apply for an offshore tax refund through which they can reduce their tax burden.

The specific process and requirements for an offshore tax refund may vary depending on different policies. Generally, consumers need to provide purchase vouchers, customs declaration forms, and other materials, and declare according to the specified time and method. The customs will review the application materials in accordance with relevant policies and decide whether to grant the refund.

It should be noted that not all overseas products can apply for an offshore tax refund, and it needs to meet the relevant policy requirements. In addition, consumers need to declare within the specified time limit, otherwise it may affect the review and approval of the tax refund application.

In summary, an offshore tax refund is a service that benefits consumers, reduces their tax burden, promotes overseas consumption and tourism, and facilitates international trade and cooperation. With the continuous development of the Chinese economy, it is believed that the offshore tax refund will also be increasingly welcomed and recognized by consumers.