Study on Departure Tax Refund Scheme for Overseas Tourists in China-- Take Hainan Province as an Example
- 10.2991/metss-16.2016.122How to use a DOI?
- Overseas tourists, shopping, Departure tax refund
With the development of our economy, tourism has become the important pillar of the tertiary industry in our country, overseas tourists shopping drawback system as an important innovation of tax system. For Hainan tourism international popularity, give full play to Hainan's geographical and resource advantages, speed up the development of modern service industry, promoting the construction of international tourism island has important significance. Based on the inbound tourism market of Hainan province in China, with emphasis on the structure and inbound tourists consumption characteristics, the inbound tourism market analysis with shopping rebates research combining with our country existing pilot policy in Hainan were analyzed, to learn and to learn from experience, proposed our country implements the system need to be aware of problems and concrete Suggestions.
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Yijun Bai AU - Zhaozhang Shen PY - 2016/11 DA - 2016/11 TI - Study on Departure Tax Refund Scheme for Overseas Tourists in China-- Take Hainan Province as an Example BT - Proceedings of the 2016 3rd International Conference on Management, Education Technology and Sports Science (METSS 2016) PB - Atlantis Press SP - 596 EP - 600 SN - 2352-5428 UR - https://doi.org/10.2991/metss-16.2016.122 DO - 10.2991/metss-16.2016.122 ID - Bai2016/11 ER -