境外旅客购物离境退税政策比较研究及我国的借鉴

发布时间：2018-01-04 06:04

本文关键词：境外旅客购物离境退税政策比较研究及我国的借鉴　出处：《国际贸易》2016年09期 　论文类型：期刊论文

【摘要】：正境外旅客购物离境退税(以下简称离境退税)是指对境外旅客在退税定点商店购买的、随身携带和托运出境的退税物品按规定退还增值税的政策。旅客购买货物后离境,将所购货物带回本国消费,其实质相当于出口,对其给予退税的理论依据与一国对本国出口货物给予退税的理论依据相同。为了促进旅游业的发展,刺激境外旅客在本国境内购物,很多国家推出离境退税政策,我国也不例外。
[Abstract]:Are foreign tourists' shopping departure tax (hereinafter referred to as the departure tax) refers to the purchase of overseas travelers in rebate designated store, carry and shipping outbound goods tax refund in accordance with the provisions of the value-added tax policy. Passengers buy goods after departure, will purchase goods back to the country of consumption, which is equivalent to the export, the theoretical basis theory according to the tax refund and a tax refund of export goods in the same. In order to promote the development of tourism, stimulating foreign tourists shopping in the territory, many countries launched the departure tax rebate policy, China is no exception.

【作者单位】：首都经济贸易大学财税学院;
【基金】：2016年国家社会科学基金项目(编号:16BGJ011) 2015年北京社会科学基金研究基地项目(编号:15JDJGB097)的资助
【分类号】：F812.42;F592
【正文快照】： 境下简称离境退税)外旅客购物离境退是税指(对以境外旅客在退税定点商店购买的、随身携带和托运出境的退税物品按规定退还增值税的政策。旅客购买货物后离境,将所购货物带回本国消费,其实质相当于出口,对其给予退税的理论依据与一国对本国出口货物给予退税的理论依据相同。为

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