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在我国海外入境旅游蓬勃发展之际,针对目前我国入境旅游消费结构存在着旅游购物比例偏低的问题,提出实施入境旅游者退税制度的解决方案,进行相关的可行性分析,阐述此项制度对我国经济发展以及国际贸易的重要意义。
At the time of the rapid development of overseas inbound tourism in our country, aiming at the problem that the proportion of tourism shopping in our country’s inbound tourism consumption is relatively low at present, this paper proposes a solution to the implementation of the tax refund system for inbound tourists and analyzes the relevant feasibility. The Economic Development of Our Country and the Importance of International Trade.