我国台湾地区离境退税的制度考察及启示
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摘要
为了促进旅游业的发展,刺激境外旅客前往台湾境内购物,我国台湾地区适时推出了离境退税政策,并通过政府财政的大力支持、退税条件的合理安排、退税程序的便利设置取得了良好的实施效果。随着离境退税政策在我国大陆的试点推广和海峡两岸旅游经济贸易关系的日益密切,有必要借鉴台湾地区经验,从加强离境退税的市场化建设、完善程序分流机制和提升旅游综合竞争力等方面完善我国大陆离境退税制度。
In order to promote the development of tourism and stimulate foreign tourists to go shopping in Taiwan, Taiwan has launched a timely departure tax rebate policy, and has achieved good implementation effect through the fiscal support, the reasonable arrangement of tax refund conditions and the convenient setting of the refund procedure. With the pilot promotion of the tax rebate policy in Mainland China and the increasingly close economic and trade ties between both sides of the Taiwan Straits, it is necessary to learn from the experience of the Taiwan region and improve the system of departure tax rebate in Mainland China from the following aspects: strengthening the marketization of departure tax rebate, improving the procedure of diversion and enhancing the comprehensive competitiveness of tourism.
In order to promote the development of tourism and stimulate foreign tourists to go shopping in Taiwan, Taiwan has launched a timely departure tax rebate policy, and has achieved good implementation effect through the fiscal support, the reasonable arrangement of tax refund conditions and the convenient setting of the refund procedure. With the pilot promotion of the tax rebate policy in Mainland China and the increasingly close economic and trade ties between both sides of the Taiwan Straits, it is necessary to learn from the experience of the Taiwan region and improve the system of departure tax rebate in Mainland China from the following aspects: strengthening the marketization of departure tax rebate, improving the procedure of diversion and enhancing the comprehensive competitiveness of tourism.
引文
[1]孙根年,王洁洁.1987年来台海关系变化对台湾入境大陆客流量的影响[J].地理学报,2009(12).
[2]吴自心.为台湾观光服务出口挹注活水——谈我国外籍旅客购物退税制度之变革[J].亚洲金融季报,2016(1).
[3]游方朔.如何把购物退税落实好[N].中国旅游报,2015-06-24(004).
1 自 2016 年 5 月 1 日起，现场小额退税的最高限额从 21 000 新台币提高到了 24 000 新台币。
2 离境退税缘何遇冷 [EB/OL].http://www.ccpit.org/Contents/Channel_4124/2016/0920/694071/content_694071.htm，2016-09-20.
[2]吴自心.为台湾观光服务出口挹注活水——谈我国外籍旅客购物退税制度之变革[J].亚洲金融季报,2016(1).
[3]游方朔.如何把购物退税落实好[N].中国旅游报,2015-06-24(004).
1 自 2016 年 5 月 1 日起，现场小额退税的最高限额从 21 000 新台币提高到了 24 000 新台币。
2 离境退税缘何遇冷 [EB/OL].http://www.ccpit.org/Contents/Channel_4124/2016/0920/694071/content_694071.htm，2016-09-20.