国际旅游岛离岛免税政策存在的问题及解决对策

摘要

Tax rebate and offshore duty-free policy in Hainan play a positive role in stimulating domestic demand,promoting the economic development of Hainan and the construction of the international tourism island.But offshore duty-free policy is still in the exploratory stage and the regulations are a little conservative,so there are many defects in the process of implementing and the policy needs to be perfected ceaselessly.%海南离境退税和离岛免税政策在海南相继施行,对拉动内需、促进海南经济发展、建设国际旅游岛有着积极的作用。但由于离岛免税政策还处在探索阶段,规定偏于保守,在实施过程中暴露出许多问题,仍需不断完善。