本文選題：境外旅客 + 購(gòu)物退稅��； 參考：《復(fù)旦大學(xué)》2013年碩士論文

【摘要】：旅游業(yè)是集吃、住、行、游、購(gòu)、娛等服務(wù)為一體的綜合性產(chǎn)業(yè)。隨著我國(guó)經(jīng)濟(jì)不斷增長(zhǎng)、經(jīng)濟(jì)結(jié)構(gòu)調(diào)整逐步深入,旅游業(yè)已發(fā)展成為我國(guó)第三產(chǎn)業(yè)的重要支柱,對(duì)國(guó)民經(jīng)濟(jì)的推動(dòng)作用日益顯現(xiàn)。入境旅游作為國(guó)家創(chuàng)匯和促進(jìn)就業(yè)的非貿(mào)易渠道,是推動(dòng)我國(guó)旅游和經(jīng)濟(jì)發(fā)展不可或缺的因素。構(gòu)建規(guī)范完整、行之有效的境外旅客購(gòu)物離境退稅制度,不僅符合國(guó)際慣例,加快我國(guó)對(duì)外開(kāi)放和與國(guó)際接軌的步伐；更重要的是有利于我國(guó)旅游市場(chǎng)結(jié)構(gòu)優(yōu)化和旅游購(gòu)物制度的完善,推進(jìn)消費(fèi)升級(jí)和旅游國(guó)際競(jìng)爭(zhēng)力的提高,從而引發(fā)新的經(jīng)濟(jì)增長(zhǎng)點(diǎn)。 入境旅客購(gòu)物退稅制度是為鼓勵(lì)境外旅客在旅游目的地國(guó)購(gòu)物消費(fèi),從而允許境外旅客在離境時(shí)獲得其所購(gòu)商品價(jià)格中所含的已在旅游目的國(guó)生產(chǎn)和流通過(guò)程中繳納的間接稅(主要為增值稅和消費(fèi)稅)退還的一種制度。2011年1月1日,我國(guó)海南省正式試點(diǎn)執(zhí)行境外旅客購(gòu)物退稅政策,但試點(diǎn)政策并未達(dá)到預(yù)期效果。然而,伴隨近年來(lái)我國(guó)出境旅游持續(xù)升溫,國(guó)內(nèi)消費(fèi)外流情形日趨嚴(yán)重,防止國(guó)內(nèi)強(qiáng)大購(gòu)買力流向境外已成為不可回避的問(wèn)題。在這種情況下,如何通過(guò)邊境稅收杠桿來(lái)協(xié)調(diào)改善出入境旅游市場(chǎng)失衡現(xiàn)狀,使現(xiàn)有購(gòu)物離境退稅政策發(fā)揮應(yīng)有的效力,將作為本文論述的重點(diǎn)。 本文主要從三個(gè)方面對(duì)此進(jìn)行了論述和探討。首先,闡述了研究的背景和我國(guó)實(shí)行境外旅客購(gòu)物離境退稅制度的意義,然后總結(jié)國(guó)內(nèi)外關(guān)于購(gòu)物離境退稅的研究成果及理論依據(jù)；第二,在分析總結(jié)了前人研究成果并結(jié)合相關(guān)理論研究的基礎(chǔ)上,討論我國(guó)在實(shí)行境外旅客購(gòu)物離境退稅制度存在的利弊條件和市場(chǎng)環(huán)境；第三,介紹國(guó)外購(gòu)物退稅制度的主要做法和經(jīng)驗(yàn),并與我國(guó)海南現(xiàn)行試點(diǎn)政策進(jìn)行比較,提出具體建議。本文從經(jīng)濟(jì)學(xué)、管理學(xué)、國(guó)際貿(mào)易學(xué)等多角度進(jìn)行探討,試圖給相關(guān)部門在制度設(shè)計(jì)和具體執(zhí)行上提供一些參考,以更好的促進(jìn)我國(guó)的旅游業(yè)發(fā)展和國(guó)際貿(mào)易往來(lái),切實(shí)推進(jìn)我國(guó)的稅收制度進(jìn)一步完善。
[Abstract]:Tourism is a comprehensive industry integrating food, housing, travel, shopping, entertainment and other services. With the continuous growth of our economy and the gradual deepening of the economic structure adjustment, tourism has developed into an important pillar of the tertiary industry in our country, and has increasingly played an important role in promoting the national economy. As a non-trade channel for national foreign exchange earning and employment promotion, inbound tourism is an indispensable factor to promote tourism and economic development in China. The establishment of a standardized and effective tax refund system for overseas shopping departure is not only in line with international practice, but also speeds up the pace of our country's opening up to the outside world and connecting with the international standards. More importantly, it is beneficial to the optimization of tourism market structure and the perfection of tourist shopping system, and to the promotion of consumption upgrading and the improvement of tourism international competitiveness, thus causing a new economic growth point. The purpose of the tax rebate system for inbound tourists is to encourage overseas tourists to spend their shopping in the countries of destination. Thus allowing foreign visitors to obtain upon departure a system of refund of indirect taxes (mainly value added tax and consumption tax) that have been paid in the production and circulation process in the country of destination for the goods they purchase. On 1 January 2011, Hainan Province formally implemented the tax rebate policy for overseas tourists, but the pilot policy did not achieve the expected results. However, with the continuous warming of outbound tourism in China in recent years, the situation of domestic consumption outflow is becoming more and more serious, and it has become an unavoidable problem to prevent the strong domestic purchasing power from flowing overseas. In this case, how to coordinate and improve the imbalance of inbound and outbound tourism market through the border tax lever, and how to make the existing tax refund policy of shopping departure play its due effect, will be the focus of this paper. This article mainly carries on the discussion and the discussion from three aspects. First of all, it expounds the background of the research and the significance of implementing the tax rebate system for overseas shopping departure in our country, and then summarizes the research results and theoretical basis of the tax rebate for shopping departure at home and abroad. On the basis of analyzing and summarizing the previous research results and combining the relevant theoretical research, this paper discusses the advantages and disadvantages and market environment of the tax refund system for overseas shopping departure in China. This paper introduces the main practice and experience of foreign shopping tax rebate system, and compares it with the current pilot policy of Hainan, and puts forward some concrete suggestions. This article discusses from economics, management, international trade and so on, trying to provide some references to the relevant departments in the system design and concrete implementation, in order to better promote the development of tourism and international trade in China. China's tax system should be further improved.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F752.5;F592.0

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本文編號(hào)：1956459