摘要
海南离境退税和离岛免税政策在海南相继施行,对拉动内需、促进海南经济发展、建设国际旅游岛有着积极的作用。但由于离岛免税政策还处在探索阶段,规定偏于保守,在实施过程中暴露出许多问题,仍需不断完善。
Tax rebate and offshore duty-free policy in Hainan play a positive role in stimulating domestic demand,promoting the economic development of Hainan and the construction of the international tourism island.But offshore duty-free policy is still in the exploratory stage and the regulations are a little conservative,so there are many defects in the process of implementing and the policy needs to be perfected ceaselessly.
出处
《行政与法》
2012年第2期81-84,共4页
Administration and Law
基金
2011年度中国法学会部级法学研究课题项目"建设国际旅游岛法律对策研究"的阶段性成果
项目编号:CLS(2011)D47
海南大学‘211工程’建设专项经费资助
关键词
国际旅游岛
离岛免税
游客
消费者权益保护
International Tourism Island
offshore duty-free policy
tourists
the protection of consumer rights and interests