国际旅游岛离岛免税政策存在的问题及解决对策  

The Existing Problems and Countermeasures on International Tourism Island Offshore Duty-free Policy

作　　者：赵振华[1] 赵国静[1] 

机构地区：[1]海南大学,海南海口570228

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

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.

关 键 词：国际旅游岛 离岛免税 游客 消费者权益保护 

分 类 号：D922.221[政治法律—经济法学]