促进中国免税业发展的对策研究：基于中外免税业比较的视角-工商管理专业论文.docxVIP

摘要 21 世纪的中国经济迅速发展，国民收入不断提高。中国免税业面临强大的 市场需求，是巨大的机遇，同时也面临着巨大的挑战。离境退税和离岛免税政策 都是国家针对旅游零售市场所制定的，旨在繁荣旅游零售经济，带动旅游经济的 发展。目前国内免退税政策从问世至今的实施过程中虽然取得了傲人的成绩，但 同样也不能忽略已经暴露的问题。本文以“促进中国免税业发展的对策研究：基 于中外免税业比较的视角”为题，对比中外离境退税和离岛免税的现状，深入分 析，找出问题和差距，探讨解决问题的方式方法。为我国含免税业在内的旅游零 售业的长期发展提供参考。 本文通过对比中外免税业的政策、现状、发展，分析自身不足、了解差距。 通过对比中外免税业政策及现行状态找出自身问题根源，借鉴国外成功经验，对 中国免税业提出建设性意见。 关键词：免税业 离岛免税 离境退税 比较研究 对策研究 I ABSTRACT With Chinas rapid economic development in the 21st century, rising income and booming of domestic tourism, duty-free industry meets new opportunities. As the most important part of duty-free, the shopping tax policy consists of tax-free and tax-refund. Both of them are established according to travel market. Our community developed rapidly in the past and everything seems healthy and fine. But the travel market including Tax-Free and Tax refund shopping a lot of problems need to be solved at the same time. Comparing the similar policies will help us to get good experience from them then solve these problems. Through analyzing the restriction on the purchase in offshore duty-free policy and departure tax refund policy between other countries and China, the paper would sum up the general characteristics of China’s shopping policy and point out the huge gap of shopping tax policy between other countries and China. At last, the paper will recommend a policy that will make our Tax-Free and Tax-refund shopping policy more perfect. KEYWORDS：Duty free；Off shore tax-free policy； Departure tax-refund policy； Comparative Study；Policy Study II 目 录 HYPERLINK \l _bookmark0 摘要............................................................................................................. I HYPERLINK \l _bookmark1 ABSTRACT............................................................................................... II HYPERLINK \l _bookmark2 第一章 引言...............................................................................................1 HYPERLINK \l _bookmark3 第一节 选题的背景及研究意义 ................