A Study On The Legal System Of Offshore Duty-Free Shopping In Hainan International Tourism Island

Offshore Duty-Free system is a new model system of Duty-Free shopping system.In2011Finance Ministry Notice No.14"Ministry of Finance on Hainan Island to carry out the pilot of the passenger duty free shopping policy announcement", this means offshore duty-free policy will be implemented.From then on Offshore Duty-Free Policy began to play its positive significance.In this paper,by comparing the foreign Offshore Duty-Free, to find out where you can learn from,discussed the necessity and feasibility of the Offshore Duty-Free system in Hainan,through the literature to analyze the content of Offshore Duty-Free in Hainan Island and the problems,then to find a solution.Through analysis Islands tax-free shopping in Hainan existing legal concepts, comparative Islands duty free shopping system and other systems with different outlying island’s duty-free shopping system concept definition, summed up the general characteristics of the Islands tax-free shopping system. Islands tax-free shopping system through other areas of the international Islands tax-free shopping system to make the comb, and learn from that duty-free shopping system for international tourism in Hainan Island, Islands. Hainan Islands tax-free shopping system for analysis, to analyze the necessity and feasibility of the implementation of the system, to further clarify the implementation of the practical significance of the Islands a tax-free shopping system in Hainan.This paper argues that Offshore Duty-Free in Hainan Island problems include Duty-free goods quality defects and claims the existence problem, the right of consumers shopping in the duty-free shops can not be guaranteed, duty-free shopping policy restrictions are too stringent, relevant supporting policies of tax-free shopping system for a lack of coordination, islands tax-free shopping operator’s management system has not yet been established and Hainan Islands tax-free shopping system lacks legislation to protect.Therefore, in order to solve this problem this paper proposes the following solution:establishment of duty-free merchandise claims quick mechanism, improve the Islands duty-free business model, expansion Islands tax policy implementation, improve the relevant supporting policies and tax-free shopping, establish Islands tax-free shopping operators management system, speed up the formulation of legislation and improve the legislation.