离境退税政策的入境旅游效应及其内在机制  

Inbound Tourism Effect of Departure Tax Refund Policy and Its Internal Mechanism

作　　者：张应武[1] 郑雪梅 ZHANG Yingwu;ZHENG Xumei(School of Economics,Hainan University,Haikou 570228,China;School of Management,Hainan University,Haikou 570228,China)

机构地区：[1]海南大学经济学院,海口570228 [2]海南大学管理学院,海口570228

出　　处：《地域研究与开发》2023年第3期104-109,共6页Areal Research and Development

基　　金：国家自然科学基金项目(71964011);国家社会科学基金项目(20BJY205);海南省研究生创新科研课题项目(Hyb2020-03)。

摘　　要：以离境退税试点政策为准自然实验,基于2004—2019年57个主要旅游城市的面板数据,采用渐进式双重差分法分析了离境退税政策的入境旅游效应,并从传导机制、协调机制和调节机制三方面进行研究。结果表明:(1)离境退税政策对城市入境旅游发展有着既“旺丁”又“旺财”的双重促进效应,这种效应具有即时性和短期性。相较于无该项政策的城市,实施离境退税政策的城市在入境旅游人数和旅游外汇收入上分别增长46.5%和83.3%。(2)离境退税发挥政策效果主要是通过光环效应而非成本效应。(3)离境退税政策能有效弥补城市在旅游资源、服务接待能力等配套性条件上的不足。(4)离境退税政策效果还存在地区异质性和场景异质性,利于东部城市收入增加和中西部城市人数增加,适用于高经济开放度的城市。Based on the panel data of 57 major tourist cities from 2004 to 2019,this paper empirically analyzed the inbound tourism effect of the departure tax refund policy by using the progressive differential method,and studied the mechanism from three aspects:transmission mechanism,coordination mechanism and adjustment mechanism.The results show that:(1)The departure tax refund policy has a dual promoting effect on the development of urban inbound tourism,which can both promote“prosperous population”and“prosperous wealth”,and this effect is both immediate and short-term.Compared with the cities without such a policy,the number of inbound tourists and foreign exchange income of the cities with the departure tax refund policy increased by 46.5%and 83.3%respectively.(2)The effect of departure tax refund is mainly through halo effect rather than cost effect.(3)The departure tax refund policy can effectively make up for the city’s shortage in tourism resources,service and reception capacity and other matching conditions.(4)There are regional heterogeneity and scene heterogeneity in the effect of departure tax refund policy,which is conducive to the increase of income in eastern cities and the increase of population in central and western cities,and is applicable to cities with high economic openness.

关 键 词：离境退税 入境旅游 内在机制 双重差分法 

分 类 号：F592[经济管理—旅游管理]