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中华人民共和国财政部公告2011年第14号2011年3月16日为加快推进海南国际旅游岛的建设发展,国务院决定在海南省开展离岛旅客免税购物政策(以下简称离岛免税政策)试点。离岛免税政策是指对乘飞机离岛(不包括离境)旅客实行限次、限值、限量和限品种免进口税购物,在实施离岛免税政策的免税商店(以下简称离岛免税店)内付款,在机场隔离区提货离岛的税收优惠政策。财政部经商商务部、海关总署和国家税务总局,现就试点工作的有关事项公告如下:
Notice of the Ministry of Finance of the People’s Republic of China Announcement No. 14, 2011 March 16, 2011 To accelerate the construction and development of Hainan’s international tourist island, the State Council decided to pilot the duty-free shopping of outlying islands in Hainan Province (hereinafter referred to as the “Exemption from Duty Free Islands Policy”). Outlying Islands duty-free policy refers to the implementation of the duty-free, limit, limited and limited types of duty-free shopping on outlying islands (excluding departures) of passengers flying in the duty free shops in the outlying islands’ exemption policy (hereinafter referred to as the island duty free shops) Preferential tax policies for pickup of outlying islands in the airport quarantine area. The Ministry of Commerce, the Ministry of Commerce, the General Administration of Customs and the State Administration of Taxation hereby announce the relevant matters concerning the pilot work as follows: