| 国际旅游岛下免税购物的法律探讨 |
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| 引用本文： | 钱新梅,刘云亮.国际旅游岛下免税购物的法律探讨[J].行政与法,2011(2). |
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| 作者姓名： | 钱新梅 刘云亮 |
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| 作者单位： | 海南大学,海南,海口,570228 |
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| 摘 要： | 建设国际旅游岛,要实行诸多特殊政策,实行免税购物是此类政策之一。免税购物是海南发展国际旅游业的一项重要措施,涉及免税购物的对象、商品、免税商品业经营及其监管等内容。海南国际旅游岛免税商品制度要积极迎合免税商品业的发展趋势,建立具有海南特色的免税购物法律制度,繁荣海南旅游消费,促进海南国际旅游岛建设。
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| 关 键 词： | 海南国际旅游岛 免税购物法律制度 免税商品 退税 |
Laws Discussed of the Duty-free Shopping on International Tourism Island |
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| Qian Xinmei,Liu Yunliang.Laws Discussed of the Duty-free Shopping on International Tourism Island[J].Public Administration & Law,2011(2). |
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| Authors: | Qian Xinmei Liu Yunliang |
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| Institution: | Qian Xinmei,Liu Yunliang |
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| Abstract: | Construction of international tourism island,We will execute many special policies.The Duty-free Shopping is one of such special policies.The Duty-free Shopping is a substantial measures for development of international tourism in Hainan,involving the duty-free shopping objects,commodity,management,supervision,etc.Hainan international tourism island duty-free system need to actively to cater to the development trend of the whole duty-free,establish a characteristic of duty-free shopping system of Hainan,pro... |
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| Keywords: | international tourism island the duty-free shopping duty-free goods drawback |
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