International Comparative Study Of Tax-Free And Tax-refund Shopping Policy

ABSTRACT:After the21st century, in the background of China’s rapid economic development, rising disposable income and the rapid development of the domestic tourism, China duty-free as the rapid growth of the tourism in the area meet a new development opportunity.As the lifeblood of duty-free, Tax-Free and Tax-refund shopping policy is the one which country estabalished according to its travel retail market.Including tax-free and tax-refund two sections. community, has been rapid development. At present in our country, Tax-Free and Tax-refund shopping policy has made some achievements in the implementation, but also a lot of problems reported leakage. In this paper," Tax-Free and Tax-refund shopping policy" as the research topic, by comparing the same policy in other countries,try to finding out the ripe experience we can learn from, combined with the specific circumstances of the development of china duty-free, to carry out a detailed analysis, provide a method to solve the Tax-Free and Tax-refund shopping policy met in the implementation difficulties, seize the great leap forward development stage, to provide reference for china to accelerate the healthy, rapid development of the duty-free market.Through analyze the restriction on the purchase in Offshore duty-free policy and Departure tax refund policy between our country and other countyies.Outlying the concept definition,sum up the general characteristics of shopping policy,point out the huge gap of Tax-Free and Tax-refund shopping policy between our country and other countries.At last, recommends the policy of perfecting Tax-Free and Tax-refund shopping separately.