An Investigation and Thinking on Optimizing Hainan's Offshore Duty-Free Policy
To further optimize Hainan offshore duty-free policy,it is necessary to grasp the relationship between points and areas,liberalization and prevention,benefits and costs,and internal and external relations.From the perspective of points and areas,it is necessary to adhere to the orientation of promoting tourism development and building an international tourism consumption center,and correctly grasp the characteristics of double-limited preferential policies.From the perspective of liberalization and prevention,when deepening the offshore duty-free policy,the prevention of the risk of fraudulent purchasing should be taken into account in advance to prevent the impact on domestic tax and economic order.From the perspective of benefits and costs,it is not advisable to deepen the offshore duty-free policy with the goal of promoting the return of overseas consumption and Hainan residents'duty-free shopping,and it is recommended to expand the scope of immediate purchase and pick-up through the departure tax refund method,and reduce the number of key commodities purchased fraudulently,and strictly limit the conditions for duty-free shopping in Hainan.From the perspective of internal and external,it is suggested that offshore duty-free shops should be allowed to carry out not only offshore duty-free sale and departure tax-free/refund sale,but also taxable sale to ordinary customers,so as to open the door for duty-free sales of domestic goods.
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维普
