海南离岛旅客免税购物政策

海南离岛旅客免税购物政策 财政部关于开展海南离岛旅客 免税购物政策试点的公告 .................................................. 1 离岛旅客每人每次购买免税商品数量范围......................................................................... 3 解读................................................................................................................................. 4 中华人民共和国财政部公告 2011年第14号 财政部关于开展海南离岛旅客 免税购物政策试点的公告 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: 一、离岛免税政策的适用对象及条件 (一)政策适用对象。离岛免税政策适用对象是年满18周岁、乘飞机离开海南本岛但不离境的国内外旅客，包括海南省居民(以下简称岛内居民)。 (二)享受政策的条件。离岛旅客免税购物必须同时符合以下条件: 1(已经购买离岛机票和持有效的身份证件，国内旅客持居民身份证(港澳台旅客持有效旅行证件)，国外旅客持护照; 2(在指定的离岛免税店内付款购买免税商品，商品品种和免税购物次数、金额、数量在国家规定的范围内，并按规定取得购物凭证; 3(在机场隔离区凭身份证件及购物凭证，在指定的提货点提取所购免税商品，并由旅客本人乘机随身携运离岛。 二、离岛免税店、免税商品品种、免税税种 Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 1(离岛免税店。离岛免税店是具有实施离岛免税政策资格并实行特许经营的免税商店。海口、三亚两地各开设一家离岛免税店进行试点。其中，三亚免税店在原批准设立的离境市内免税店基础上，增加其实施离岛免税政策功能，自本公告执行之日起启动试点。海口免税店待离岛免税店经营主体、选址及相关配套设施确定并经有关部门批准后启动试点。 2(免税商品品种。免税商品限定为进口品，试点期间，具体商品品种限定为:首饰、工艺品、手、香水、化妆品、笔、眼镜(含太阳镜)、丝巾、领带、毛织品、棉织品、服装服饰、鞋帽、皮带、箱包、小皮件、糖果、体育用品共18种，国家规定禁止进口、以及20种不予减免税的商品除外。 3(免税税种。离岛免税政策免税税种为关税、进口环节增值税和消费税。 三、免税购物离岛次数、金额、数量 (免税购物离岛次数。非岛内居民旅客每人每年最多可以享受2次离岛免 1 税购物政策，岛内居民旅客每人每年最多可以享受1次。旅客购物后乘机离岛记为1次免税购物。岛内居民旅客身份以居民身份证签发机关为主要依据进行认定。 2(免税购物金额、数量。离岛旅客(包括岛内居民旅客)每人每次免税购物金额暂定为人民币5000元以内(含5000元)，即单价5000元以内(含5000元)的免税商品，每人每次累计购买金额不得超过5000元，购买免税商品数量范围详见附件。此外，旅客在按完税价格全额缴纳进境物品进口税的条件下，每人每次还可以购买1件单价5000元以上的商品。 四、离岛免税政策实施 离岛免税政策主要实施流程包括:离岛免税店进口免税商品，离岛旅客在店内选购付款，免税店根据旅客离岛时间运送货物，旅客在机场隔离区提货并乘机携运离岛等环节。 离岛免税政策试点监管办法由海关总署另行公布。 Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 本公告自2011年4月20日起执行。 特此公告。 附件:离岛旅客每人每次购买免税商品数量范围 财 政 部 二〇一一年三月十六日 离岛旅客每人每次购买免税商品数量范围 商品品种名称 免税购买数量(件) 首饰 2 工艺品 2 手表 2 香水 2 化妆品 5 笔 5 眼镜(含太阳镜) 2 丝巾 2 领带 2 毛织品 2 棉织品 2 服装服饰 5 鞋帽 2 皮带 2 箱包 2 小皮件 4 糖果 5 体育用品 2 注:1件商品是指具有单一、完整包装及独立标价的商品，但套装商品按包装内所含商品的实际件数记算。 Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 解读 近日，财政部发布《关于开展海南离岛旅客免税购物政策试点的公告》。财政部关税司有关负责人就海南离岛旅客免税购物政策(以下简称离岛免税政策)有关问接受了记者采访。 问:该政策出台有何意义, 答:海南作为我国最大的经济特区和唯一的热带岛屿省份，在区域发展布局中处于重要位置。为推动海南经济社会发展，国家制定了建设海南国际旅游岛的重要战略部署，并陆续出台了一系列政策措施。 为贯彻落实国务院《关于推进海南国际旅游岛建设发展的若干意见》(国发[2009]44号)有关精神，大力发展与旅游相关的现代服务业，支持海南建设成为国际购物中心和具有国际竞争力的旅游胜地，财政部会同商务部、海关总署、国家税务总局，在海南省有关部门紧密配合下，在借鉴国外成熟经验的基础上，结合我国财税体制实际情况和海南省地方特点，经过深入调研和充分论证，研究制定了开展海南离岛旅客免税购物政策试点的实施，并以公告形式对外公布。在海南实施离岛免税政策试点，有利于改善海南旅游环境、扩大旅客购物的规模、提高旅游购物的档次，促进游客数量和人均消费增长，带动以旅游业为龙头的现代服务业发展;有利于保持和发挥海南的生态资源优势，支持海南绿色和可持续发展;有利于提升海南旅游业的国际竞争力，切实推进海南国际旅游岛发展战略的实施。 问:该政策的基本内容有哪些, Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 答: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。其中，离岛免税店是指具有实施离岛免税政策资格并实行特许经营的免税商店。 离岛免税政策的基本内容包括: 1.政策适用对象。离岛免税政策适用对象是年满18周岁、乘飞机离开海南本岛但不离境的国内外旅客，包括海南省居民(即岛内居民)。 2.享受政策的条件。离岛旅客免税购物必须同时符合以下条件:第一，已经 购买离岛机票和持有效的身份证件，国内旅客持居民身份证(其中港澳台旅客持有效旅行证件)，国外旅客持护照;第二，在指定的离岛免税店内付款购买免税商品，商品品种和免税购物次数、金额、数量在国家规定的范围内，并按规定取得购物凭证;第三，在机场隔离区凭身份证件及购物凭证，在指定的提货点提取所购免税商品，并由旅客本人乘机随身携运离岛。 3(免税税种。离岛免税政策免税税种为关税、进口环节增值税和消费税。 问:享受离岛免税政策的限制条件有哪些,主要出于什么考虑, 答:离岛免税政策核心在于将免税购物的适用对象由离境旅客调整为包括本国公民在内的离岛旅客，适用对象范围更广、税收优惠力度更大。因此，本着宽严适度、稳妥可控、便利可行的原则，借鉴国外成熟经验，海南离岛免税政策规定了一些限制条件，主要包括4个方面，即限品种、限次、限值和限量。具体来看: Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 1(免税商品品种。免税商品限定为进口品，而不包括国产品，主要是考虑到离岛免税店经营的免税商品大多在境内消费，如经营退税的国产品将对国内同类国产品普通零售业务产生不公平税负。同时，基于促进旅游这一政策目标，免税商品应以与旅游相关的个人消费品为主，而不应包括大宗耐用消费品，在借鉴国际经验并参考我国现行离境市内免税店经营品种的基础上，经过适当调整确定了18种离岛免税店免税商品品种，其中增加了具有海南旅游特色的体育用品。具体商品品种限定为:首饰、工艺品、手表、香水、化妆品、笔、眼镜(含太阳镜)、丝巾、领带、毛织品、棉织品、服装服饰、鞋帽、皮带、箱包、小皮件、糖果、体育用品共18种。国家规定禁止进口以及20种不予减免税的商品除外。 2.免税购物离岛次数。由于离岛免税政策旨在鼓励岛外特别是内地居民赴海南旅游，而大多数旅客每年赴海南旅游次数一般不会超过2次，因此政策规定非岛内居民旅客每人每年最多可以享受2次离岛免税购物政策;同时，借鉴国外经验，为使岛内居民也能享受到一定政策成果，政策规定岛内居民旅客每人每年最多可以享受1次离岛免税购物政策。 3(免税购物金额、数量。离岛旅客(包括岛内居民旅客)每人每次免税购物金额暂定为人民币5000元以内(含5000元)，即单价5000元以内(含5000元)的免税商品，每人每次累计购买金额不得超过5000元，同时各商品品种购买数量不得超出规定范围。此外，旅客在按完税价格全额缴纳进境物品进口税的条件下，每人每次还可以购买1件单价5000元以上的商品。 上述免税购物金额、数量的限制条件主要出于以下考虑: 第一，关于免税购物限额5000元的问题。从国外离岛免税政策实施经验看，韩国济州每人每次免税购物限额为40万韩元(约合人民币2400元)，日本冲绳免税购物限额虽然较高、为20万日元(约合人民币16000元)，但只免除税率Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 较低的关税，而海南离岛免税政策免税税种为关税、进口环节增值税和消费税，税收优惠幅度较高。综合考虑国内外情况，政策规定离岛免税购物限额暂定为每人每次人民币5000元这一适中水平。 第二，关于购买商品数量限制的问题。离岛免税政策允许旅客在自用、合理数量范围内购买免税商品，但牟利性消费不符合政策精神。因此，在参考目前免税商品实际销售情况的基础上，本着便于管理和有利于消费者理解的原则，政策规定了各商品品种的购买数量范围。 第三，关于可购买1件单价5000元以上商品的问题。由于免税店经营商品中单价超过5000元的高档商品较多，为使离岛旅客拥有更多的消费选择空间，政策没有简单地禁止旅客购买这些单价超出5000元限额的商品，而是在综合考虑税收减免幅度可控和操作可行等因素的基础上，允许离岛旅客每人每次在全额缴纳进境物品进口税的情况下，可以购买1件单价5000元以上的商品。由于进境物品进口税税率普遍低于同一商品的进口综合税率(包括关税、进口环节增值税和消费税)，因此按此规定购买的商品，也比在普通零售商店购买的相同商品享受了一定幅度的税收优惠。 问:国外实施离岛免税政策的做法和经验主要有哪些, 答:离岛免税政策并不是一种国际通行做法，只有极少数国家或地区实施了这一政策，其中实施时间较长、运行较为成熟的主要是日本冲绳和韩国济州。这两个地区均为四面环海、地理位置相对独立、环境相对脆弱的海岛区域，与海南省有许多相似的特点。日、韩离岛免税政策适用对象均包括离岛但不离境的所有境内外旅客(含本岛居民)，其重点旨在鼓励本国公民赴岛旅游，运行流程也基本一致，但在免税商品品种、免税税种、免税购物限制条件以及免税店经营主体等部分政策方面不尽相同。从日、韩实施经验看，离岛免税政策对促进当地Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village 旅游业发展发挥了积极作用，并且两国政府均将该政策作为针对特定地区的特殊优惠政策，并没有在国内其它地区进一步推开。 我们在制定海南离岛免税政策试点实施方案过程中，借鉴了日本冲绳、韩国济州的成熟经验，并结合我国实际情况进行了适当调整。 需要指出的是，对海南实施的离岛免税政策，是国务院批准在海南建设国际旅游岛整体发展战略的一部分，是在充分考虑海南特殊的地理环境和产业结构、发展思路的前提下制定的特殊优惠政策，不具有普适性。 问:该政策的试点范围有哪些, 答:考虑到海口、三亚同为旅游重点城市且均具有离岛机场条件，国务院决定在海口、三亚两地各开设一家离岛免税店进行试点。其中，三亚免税店在原批准设立的离境市内免税店基础上，增加其实施离岛免税政策功能，自财政部发布关于开展离岛免税政策试点公告的执行之日起启动试点。海口免税店将待离岛免税店经营主体、选址及相关配套设施确定并经有关部门批准后启动试点。 Is team-oriented and team building. Persisting in democratic centralism, improve the level of team science decision, a democratic decision. Strengthening the concept of collective leadership, by collective discussions and decisions on major issues. 5 years, between members of the team did Frank, equal treatment, mutual trust, mutual support and form a innovation-oriented, democratic solidarity and diligent people, honest type of four good teams. Second, focus on the transformation of work style. Requires team members to actively think, active officers to organize work, active inspection work, initiative, by the Office and of the primary station and village (community), and make sure regardless of Division of labor and mutual support, mutual Help and complement each other, understand each other, improve leadership skills of managing. Third party organizations are weak and lax, strengthening regulation (community) party organizations and cadres, improve service levels, and enhance team effectiveness. The work style of the party members and cadres in the whole town has been further changes. 2. the cadres, and improve the overall quality of party members and cadres. First, grasp the cadres team construction. Cadres of the new and improved the regulation, the town village appraisal methods, training of party members and other 8 work, effectively promote the work, put an end to the previous shuffle, prevarication is not responsible for the phenomenon. Second, strengthening the construction of grassroots party organizations and party members. Catch the party branch Secretary of team-building, improving overall quality. Healthy village (community) cadre appointment system. Perfect village