摘要
天津东疆保税港区以其独特的地理位置、区位优势和政策环境优势为建立免税自由贸易港岛提供了有利条件。积极争取国家有关部门的支持,批准天津东疆保税港岛试行免税政策对天津成为以免税购物为主题的,融娱乐、休闲、购物于一体的国际知名旅游目的地具有里程碑意义,将会大大提升天津知名度和国际竞争力。本文通过对世界上其他国家和地区的现有"离境退税"政策和"离岛免税"政策进行分析,从中发现能促进东疆港免税购物成功发展的重要因素,并给出相关的对策建议。
Dongjiang Free Trade Port Zone of Tianjin provides some advantages for the establishment of free trade port because of its unique geographical environment, favorable location and policy. The implementation of tax-free policy in Dongjiang Free Trade Port Zone is a milestone for Tianjin to develop into an international tourist destination integrating entertainment and relaxation into tax free shopping, which will greatly enhance the reputation and competitiveness of Tianjin. The paper analyzed the tax refund and tax free policies in some countries and districts in the world, found out some important factors of promoting the development of tax free shopping in Dongjiang Free Trade Port Zone and put forward some suggestions.
出处
《天津商业大学学报》
2013年第6期17-25,34,共10页
Journal of Tianjin University of Commerce
基金
天津市政府决策咨询重点调研课题"天津滨海新区免税购物和落地免签的政策创新研究--基于提升滨海新区综合旅游吸引力和竞争力的视角"(zfzx2013-2)
关键词
离境退税
离岛免税
国际旅游岛
游客购物
东疆港
tax refund
tax free
international tourist island
tourist shopping
Dongjiang Free Trade Port Zone
