优化海南离岛免税政策的调研与思考  

An Investigation and Thinking on Optimizing Hainan's Offshore Duty-Free Policy

作　　者：刘磊[1] LIU Lei

机构地区：[1]国家税务总局海南省税务局

出　　处：《国际税收》2024年第3期37-44,共8页International Taxation In China

摘　　要：进一步优化海南离岛免税政策,需把握好点与面、放与防、利与本、内与外四个方面关系。从点与面看,需坚持促进海南旅游业发展、推动海南国际旅游消费中心建设的定位,正确把握双限定优惠政策特征。从放与防看,在深化离岛免税政策时,应将防范套代购风险考虑在前,防止对全国税收经济秩序形成冲击。从利与本看,不宜以促进境外消费回流、海南居民购物免税为目标深化离岛免税政策,建议通过离岛退税方式扩大即购即提范围,并对套代购重点商品购物数量进行压缩,对免税购物离岛条件严格限定。从内与外看,建议允许离岛免税店既可离岛免税销售,也可离境免(退)税销售,还可对普通顾客有税销售,为国产商品进店免税销售打开方便之门。To further optimize Hainan offshore duty-free policy,it is necessary to grasp the relationship between points and areas,liberalization and prevention,benefits and costs,and internal and external relations.From the perspective of points and areas,it is necessary to adhere to the orientation of promoting tourism development and building an international tourism consumption center,and correctly grasp the characteristics of double-limited preferential policies.From the perspective of liberalization and prevention,when deepening the offshore duty-free policy,the prevention of the risk of fraudulent purchasing should be taken into account in advance to prevent the impact on domestic tax and economic order.From the perspective of benefits and costs,it is not advisable to deepen the offshore duty-free policy with the goal of promoting the return of overseas consumption and Hainan residents'duty-free shopping,and it is recommended to expand the scope of immediate purchase and pick-up through the departure tax refund method,and reduce the number of key commodities purchased fraudulently,and strictly limit the conditions for duty-free shopping in Hainan.From the perspective of internal and external,it is suggested that offshore duty-free shops should be allowed to carry out not only offshore duty-free sale and departure tax-free/refund sale,but also taxable sale to ordinary customers,so as to open the door for duty-free sales of domestic goods.

关 键 词：海南自由贸易港 离岛免税 离境免税 离境退税 套代购 

分 类 号：F810.42[经济管理—财政学]