摘要
"关于在中国实施海外旅游者购物退税政策的提案"列为2002年全国政协重要提案之一。本文重点介绍了瑞典、奥地利、意大利三国实行购物退税政策的基本情况,并简要介绍了世界其他各国实行购物退税政策的有关情况,分析了实行海外旅游者购物退税政策对我国经济发展包括旅游业发展的重要意义和在我国实行海外旅游者购物退税政策的成熟条件,最后对具体如何操作做了简要探讨。
The draft resolution of implementing the tax\|return policy in China was listed as one of the important resolutions of the Chinese People's Political Consultative Conference in the year 2002. In the paper, the author introduces the tax\|return policy in Austria, Sweden , Italy and other countries, analyses its significance meaning for the development of our economy including the travel industry if we implement the tax\|return policy in our country, and we the mature condition for us to implement the policy now. At last, the author gives a brief discussion on how to put the policy into practice in our country.
出处
《旅游学刊》
CSSCI
北大核心
2003年第5期5-9,共5页
Tourism Tribune
