我国实行境外旅客购物离境退税制度的研究

发布时间：2018-05-30 19:13

本文选题：境外旅客 + 购物退税　；参考：《复旦大学》2013年硕士论文

【摘要】：旅游业是集吃、住、行、游、购、娱等服务为一体的综合性产业。随着我国经济不断增长、经济结构调整逐步深入,旅游业已发展成为我国第三产业的重要支柱,对国民经济的推动作用日益显现。入境旅游作为国家创汇和促进就业的非贸易渠道,是推动我国旅游和经济发展不可或缺的因素。构建规范完整、行之有效的境外旅客购物离境退税制度,不仅符合国际惯例,加快我国对外开放和与国际接轨的步伐；更重要的是有利于我国旅游市场结构优化和旅游购物制度的完善,推进消费升级和旅游国际竞争力的提高,从而引发新的经济增长点。入境旅客购物退税制度是为鼓励境外旅客在旅游目的地国购物消费,从而允许境外旅客在离境时获得其所购商品价格中所含的已在旅游目的国生产和流通过程中缴纳的间接税(主要为增值税和消费税)退还的一种制度。2011年1月1日,我国海南省正式试点执行境外旅客购物退税政策,但试点政策并未达到预期效果。然而,伴随近年来我国出境旅游持续升温,国内消费外流情形日趋严重,防止国内强大购买力流向境外已成为不可回避的问题。在这种情况下,如何通过边境税收杠杆来协调改善出入境旅游市场失衡现状,使现有购物离境退税政策发挥应有的效力,将作为本文论述的重点。本文主要从三个方面对此进行了论述和探讨。首先,阐述了研究的背景和我国实行境外旅客购物离境退税制度的意义,然后总结国内外关于购物离境退税的研究成果及理论依据；第二,在分析总结了前人研究成果并结合相关理论研究的基础上,讨论我国在实行境外旅客购物离境退税制度存在的利弊条件和市场环境；第三,介绍国外购物退税制度的主要做法和经验,并与我国海南现行试点政策进行比较,提出具体建议。本文从经济学、管理学、国际贸易学等多角度进行探讨,试图给相关部门在制度设计和具体执行上提供一些参考,以更好的促进我国的旅游业发展和国际贸易往来,切实推进我国的税收制度进一步完善。
[Abstract]:Tourism is a comprehensive industry integrating food, housing, travel, shopping, entertainment and other services. With the continuous growth of our economy and the gradual deepening of the economic structure adjustment, tourism has developed into an important pillar of the tertiary industry in our country, and has increasingly played an important role in promoting the national economy. As a non-trade channel for national foreign exchange earning and employment promotion, inbound tourism is an indispensable factor to promote tourism and economic development in China. The establishment of a standardized and effective tax refund system for overseas shopping departure is not only in line with international practice, but also speeds up the pace of our country's opening up to the outside world and connecting with the international standards. More importantly, it is beneficial to the optimization of tourism market structure and the perfection of tourist shopping system, and to the promotion of consumption upgrading and the improvement of tourism international competitiveness, thus causing a new economic growth point. The purpose of the tax rebate system for inbound tourists is to encourage overseas tourists to spend their shopping in the countries of destination. Thus allowing foreign visitors to obtain upon departure a system of refund of indirect taxes (mainly value added tax and consumption tax) that have been paid in the production and circulation process in the country of destination for the goods they purchase. On 1 January 2011, Hainan Province formally implemented the tax rebate policy for overseas tourists, but the pilot policy did not achieve the expected results. However, with the continuous warming of outbound tourism in China in recent years, the situation of domestic consumption outflow is becoming more and more serious, and it has become an unavoidable problem to prevent the strong domestic purchasing power from flowing overseas. In this case, how to coordinate and improve the imbalance of inbound and outbound tourism market through the border tax lever, and how to make the existing tax refund policy of shopping departure play its due effect, will be the focus of this paper. This article mainly carries on the discussion and the discussion from three aspects. First of all, it expounds the background of the research and the significance of implementing the tax rebate system for overseas shopping departure in our country, and then summarizes the research results and theoretical basis of the tax rebate for shopping departure at home and abroad. On the basis of analyzing and summarizing the previous research results and combining the relevant theoretical research, this paper discusses the advantages and disadvantages and market environment of the tax refund system for overseas shopping departure in China. This paper introduces the main practice and experience of foreign shopping tax rebate system, and compares it with the current pilot policy of Hainan, and puts forward some concrete suggestions. This article discusses from economics, management, international trade and so on, trying to provide some references to the relevant departments in the system design and concrete implementation, in order to better promote the development of tourism and international trade in China. China's tax system should be further improved.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F752.5;F592.0

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