| 海南国际旅游岛旅客购物制度及其完善 |
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| 引用本文： | 邹立刚.海南国际旅游岛旅客购物制度及其完善[J].海南大学学报(人文社会科学版),2011,29(6):1-6. |
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| 作者姓名： | 邹立刚 |
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| 作者单位： | 海南大学法学院,海南海口,570228 |
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| 基金项目： | 国家社科基金项目《"海南国际旅游岛"建设立法保障研究》，海南大学"211工程"三期重点学科建设项目《海南经济特区体制机制创新研究》的阶段性成果 |
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| 摘 要： | 购物离境退税制度有较多国际经验可以借鉴，还可参照我国的免税店和出口退税等制度而构建，但现行政策偏于保守，需要较大改善。尽管购物离岛免税制度可资借鉴的经验少，但现行政策相当优惠，虽然仍有诸多方面值得改善。海南旅客购物制度的实践对于我国建立和完善相关制度具有重要意义。
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| 关 键 词： | 海南 国际旅游岛 旅客购物 制度完善 |
On the Tourist Duty-Free Shopping System in Hainan International Tourism Island and System Perfection |
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| ZOU Li-gang.On the Tourist Duty-Free Shopping System in Hainan International Tourism Island and System Perfection[J].Humanities & Social Sciences Journal of Hainan University,2011,29(6):1-6. |
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| Authors: | ZOU Li-gang |
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| Institution: | ZOU Li-gang(Law School,Hainan University,Haikou 570228,China) |
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| Abstract: | In the establishment of shopping departure tax refunding system,lots of international experiences can be learnt and the system of duty-free shop and export tax refunding be referred to,but the existing administrative policy in China is somewhat conservative and needs great reform.As for the shopping departure tax refunding system from Hainan Island within China,although experiences are rarely found and a good many improvements are still in need,Hainan province offers a quite favorable policy.So,the practice of tourist duty-free shopping system Hainan is of great significance to the establishment and perfection of the related system in China. |
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| Keywords: | Hainan International Tourism Island tourist duty-free shopping system perfection |
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