上海境外游客购物退税方案的构想

The Concept of the Overseas Tourists Tax Free Shopping in Shanghai

境外游客购物退税是一种国际惯例。上海试点方案的设计，建议采用“长江三角洲购物，长江三角洲离境退税”方案。退税的资金来源，可参照出口商品退税方案，中央财政支出占92．5％和地方财政支出占7．5％。购物退税政策效应的大小，取决于商品种类和特色，应大力开发新一代旅游商品。

Overseas tourists enjoying tax free shopping is an internatinal practice. As to trial in Shanghai, the author suggests ＇shopping in the Yangtze Delta while tax refund before leaving the Delta＇. The fiscal expenditure of the tax refund can refer to the program of export tax refund that central finance is 92.5% and local finance is 7.5%. Since the effect of the tax refund policy is related to the types and the characteristics of the products, we should make great efforts on developing a new generation of the tourism products.