Dalian has implemented a departure tax refund policy for foreign tourists, with five malls, including Hang Lung Plaza and JD Mall, and over 40 retailers approved in the first batch of licensed participants. To streamline access, the city introduced a new “M-level” tax credit classification for newly opened stores, allowing them to apply as refund-eligible retailers with a simplified registration process that can be completed in as little as three working days. Additionally, Dalian has launched an “instant refund” service, enabling tourists to receive tax refunds directly in-store by scanning a QR code and submitting required documents via mobile.