A Study On The Countermeasures To Promote The Development Of China 's Tax - Free

With China’s rapid economic development in the 21 st century, rising income and booming of domestic tourism, duty-free industry meets new opportunities. As the most important part of duty-free, the shopping tax policy consists of tax-free and tax-refund. Both of them are established according to travel market. Our community developed rapidly in the past and everything seems healthy and fine. But the travel market including Tax-Free and Tax refund shopping a lot of problems need to be solved at the same time. Comparing the similar policies will help us to get good experience from them then solve these problems.Through analyzing the restriction on the purchase in offshore duty-free policy and departure tax refund policy between other countries and China, the paper would sum up the general characteristics of China’s shopping policy and point out the huge gap of shopping tax policy between other countries and China. At last, the paper will recommend a policy that will make our Tax-Free and Tax-refund shopping policy more perfect.