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.pdf

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1、AbstractABSTRACTWithChina'srapideconomicdevelopmentinthe21stcentury,risingincomeandboomingofdomestictourism,duty-freeindustrymeetsnewopportunities.Asthemostimportantpartofduty-free,theshoppingtaxpolicyconsistsoftax-freeandtax-refund.Bothofthemareestablishedacc

2、ordingtotravelmarket.Ourcommunitydevelopedrapidlyinthepastandeverythingseemshealthyandfine.ButthetravelmarketincludingTax-FreeandTaxrefundshoppingalotofproblemsneedtobesolvedatthesametime.Comparingthesimilarpolicieswillhelpustogetgoodexperiencefromthemthensolv

3、etheseproblems.Throughanalyzingtherestrictiononthepurchaseinoffshoreduty-freepolicyanddeparturetaxrefundpolicybetweenothercountriesandChina,thepaperwouldsumupthegeneralcharacteristicsofChina’sshoppingpolicyandpointoutthehugegapofshoppingtaxpolicybetweenotherco

4、untriesandChina.Atlast,thepaperwillrecommendapolicythatwillmakeourTax-FreeandTax-refundshoppingpolicymoreperfect.KEYWORDS：Dutyfree；Offshoretax-freepolicy；Departuretax-refundpolicy；ComparativeStudy；PolicyStudyII目录目录摘要............................................

5、.................................................................IABSTRACT...............................................................................................II第一章引言....................................................................................

6、...........1第一节选题的背景及研究意义............................................................................1一、选题背景..................................................................................................................................1二、选题的研究意义............

7、..........................................................................................................2第二节文献综述....................................................................................................3第三节研究内容与研究方法.................................

8、...............................................4第四节本文的创新之处........................................................................................5第二章中外免税业现状的对比分析..................