Study on Departure Tax Refund Scheme for Overseas Tourists in China-- Take Hainan Province as an Example

DOI

10.2991/metss-16.2016.122How to use a DOI?

Keywords

Overseas tourists, shopping, Departure tax refund

Abstract

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.

Copyright

© 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/).

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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  -