全球离境退税政策研究及对我国的启示
发布时间：2019-06-14 16:32
【摘要】：近年来,我国出境旅游人数和消费额屡创新高,而与之形成强烈反差的是,我国入境游人数和消费额持续走低,这其中离境退税政策有着重要影响。本文选取世界上有先进经验的部分欧盟成员国和亚洲国家的离境退税政策进行研究,分析了我国离境退税政策的发展和现状,并就完善我国离境退税政策提出了建议。
[Abstract]:In recent years, the number of outbound tourists and consumption in China have repeatedly reached new highs, and the strong contrast is that the number of inbound tourists and consumption in China continue to decline, among which the departure tax rebate policy has an important impact. This paper studies the departure tax rebate policy of some EU member states and Asian countries with advanced experience in the world, analyzes the development and present situation of China's departure tax rebate policy, and puts forward some suggestions for perfecting China's departure tax rebate policy.
【作者单位】： 中国税务杂志社;
【分类号】：F811.4;F812.42
本文编号：2499526
[Abstract]:In recent years, the number of outbound tourists and consumption in China have repeatedly reached new highs, and the strong contrast is that the number of inbound tourists and consumption in China continue to decline, among which the departure tax rebate policy has an important impact. This paper studies the departure tax rebate policy of some EU member states and Asian countries with advanced experience in the world, analyzes the development and present situation of China's departure tax rebate policy, and puts forward some suggestions for perfecting China's departure tax rebate policy.
【作者单位】： 中国税务杂志社;
【分类号】：F811.4;F812.42
【参考文献】
相关重要报纸文章 前2条
1 肖玮;赵超越;;我国入境游市场去年整体上升[N];北京商报;2017年
2 何伟;;海南离境退税缘何遇冷[N];经济日报;2015年
，本文编号：2499526
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