【摘要】：近年來,我國出境旅游人數(shù)和消費額屢創(chuàng)新高,而與之形成強烈反差的是,我國入境游人數(shù)和消費額持續(xù)走低,這其中離境退稅政策有著重要影響。本文選取世界上有先進(jìn)經(jīng)驗的部分歐盟成員國和亞洲國家的離境退稅政策進(jìn)行研究,分析了我國離境退稅政策的發(fā)展和現(xiàn)狀,并就完善我國離境退稅政策提出了建議。
[Abstract]:In recent years, the number of outbound tourists and consumption in China have repeatedly reached new highs, and the strong contrast is that the number of inbound tourists and consumption in China continue to decline, among which the departure tax rebate policy has an important impact. This paper studies the departure tax rebate policy of some EU member states and Asian countries with advanced experience in the world, analyzes the development and present situation of China's departure tax rebate policy, and puts forward some suggestions for perfecting China's departure tax rebate policy.
【作者單位】： 中國稅務(wù)雜志社;
【分類號】：F811.4;F812.42

【參考文獻(xiàn)】

相關(guān)重要報紙文章 前2條

1 肖瑋;趙超越;;我國入境游市場去年整體上升[N];北京商報;2017年

2 何偉;;海南離境退稅緣何遇冷[N];經(jīng)濟(jì)日報;2015年

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本文編號：2499526