本文關(guān)鍵詞：海南省離島免稅政策的旅游經(jīng)濟(jì)增長(zhǎng)效應(yīng)分析　出處：《海南大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：海南離島免稅政策是政府調(diào)節(jié)海南省經(jīng)濟(jì)的一種宏觀經(jīng)濟(jì)手段,政府通過(guò)調(diào)整免稅購(gòu)物的額度、免稅范圍、免稅稅率等政策要素,調(diào)整政策的效應(yīng)水平,進(jìn)而影響海南省旅游相關(guān)產(chǎn)業(yè)的發(fā)展。但是,離島免稅并不具有普遍性,目前僅在韓國(guó)濟(jì)州島、日本沖繩島、我國(guó)臺(tái)灣的金門(mén)、馬祖、澎湖和海南省實(shí)施該政策,海南省作為我國(guó)第四個(gè)實(shí)施該政策的地區(qū),離島免稅購(gòu)物政策的實(shí)施,提高了海南省旅游的消費(fèi)水平,促進(jìn)了海南省旅游經(jīng)濟(jì)收入增長(zhǎng),同時(shí)對(duì)改善海南省旅游環(huán)境,增強(qiáng)海南省旅游的國(guó)際競(jìng)爭(zhēng)力發(fā)揮了積極作用。 本文整理了國(guó)內(nèi)外離島免稅政策相關(guān)文獻(xiàn)后,分析了海南省實(shí)施離島免稅政策的實(shí)施現(xiàn)狀,并從斯勒茨基需求理論和產(chǎn)業(yè)波及理論兩個(gè)角度分析離島免稅政策對(duì)旅游經(jīng)濟(jì)增長(zhǎng)的作用原理,為后續(xù)實(shí)證分析奠定了理論基礎(chǔ)。本文實(shí)證部分選取海南省離島免稅政策實(shí)施之后2011年7月—2014年12月的月度數(shù)據(jù),并進(jìn)行季節(jié)性調(diào)整,通過(guò)構(gòu)建SVAR模型進(jìn)行脈沖響應(yīng)分析和方差分解分析旅游總收入與免稅店銷售額之間的互動(dòng)關(guān)系,得出免稅店的銷售額對(duì)旅游總收入有一定的促進(jìn)作用；旅游總收入對(duì)免稅店銷售額作用滯后,并且影響較小,離島免稅政策效果最主要還是受其自身的影響。最后本文根據(jù)實(shí)證結(jié)果,通過(guò)借鑒國(guó)內(nèi)外離島免稅業(yè)的發(fā)展現(xiàn)狀,對(duì)海南省實(shí)施離島免稅政策提出一些可行性建議。
[Abstract]:Hainan offshore duty-free policy is a kind of macro economic means of government regulation of the economy in Hainan Province, the government through the adjustment of the amount of duty-free shopping, duty-free, duty-free tax and other policy factors, effect level adjustment policies, thereby affecting the development of Hainan province tourism related industries. However, Islands tax is not universal, currently only in Jeju Island. The Japanese island of Okinawa, China Taiwan, Kinmen and Matsu, the implementation of the policy of Penghu and Hainan Province, Hainan province is one of China's fourth regions of the implementation of the policy, the implementation of the Islands duty-free shopping policy, improve the consumption level of Hainan Province tourism, promote tourism income growth in Hainan Province, and to improve the tourism environment Hainan Province, has played a positive role in enhancing the international competitiveness of tourism in Hainan province.
This article summarizes the related literature at home and abroad offshore duty-free policy, analyzes the status of implementation of the implementation of offshore duty-free policy and offshore duty-free policy in Hainan Province, analysis on tourism economic growth theory and industrial action principle from two angles and Slutsky demand theory, laid the theoretical foundation for subsequent empirical analysis. The empirical part selects the monthly data from July 2011 to December 2014 in Hainan offshore duty-free policy, and seasonal adjustment, pulse decomposition analysis of the interactive relationship between the total tourism revenue and duty-free sales response analysis and variance by constructing a SVAR model, the duty-free sales have a positive effect on the total income of tourism; tourism revenue lag on the duty-free sales, and less influence, offshore duty-free policy the main effect is affected by its own. At the end of the Based on the empirical results, the paper puts forward some feasible suggestions on the implementation of offshore duty-free policy in Hainan by drawing on the present situation of the domestic and foreign duty-free industry development at home and abroad.

【學(xué)位授予單位】：海南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F592.7;F752.50

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本文編號(hào)：1411216