Since this year, many places have introduced measures to speed up the layout-
Duty-free "buy buy buy" plus fire
Our reporter Dong Bijuan
With the continuous improvement of tax-free consumption policies, tax-free consumption is rapidly developing and gradually moving towards the foreground, playing an important role in driving consumption and employment, and meeting consumer consumption upgrade needs. Experts believe that to promote the further development of tax-free consumption, you can gradually increase the proportion of direct taxes and reduce the proportion of indirect taxes in tax system design and tax system reform, so that the tax burden in the consumption link can be continuously reduced, and the exploration of tax-free measures can also be extended to the field of service consumption.
Recently, the first duty-free shop in Henan, China Service Duty Free Zhengzhou Store, was officially opened. On June 10, Wangfujing Group Co., Ltd. issued an announcement announcing that the company obtained the qualification for operating duty-free goods.
Since this year, many governments have introduced policies and measures to speed up the layout of tax-free consumption. Beijing accelerates the implementation of the national innovation policy for duty-free shops, optimizes the layout of ports and city-wide duty-free shops; Shanghai supports the establishment of duty-free shops by duty-free goods operating companies; Guangzhou actively strives for policy breakthroughs to establish city-wide duty-free shops. Duty-free consumption is moving towards the foreground.
Overweight policy exploration and upgrade
On the afternoon of June 18, the Yunnan Provincial Government and China Tourism Group Co., Ltd. signed the "Cooperation Agreement on the Construction of the Great West Yunnan Tourism Circle". One of the cooperation is the "tax-free business layout".
Since this year, governments in many places have regarded the tax-free economy as an important measure to promote consumption and develop new formats. For example, Beijing proposes to develop high-quality specialty products exclusively for tax-free channels, support enterprises to carry out pilot programs for tax refunds and purchases, optimize service processes for tax refunds, and further expand the scope of the pilot. Shanghai proposes to set up a certain area of domestic goods sales areas in duty-free shops to promote domestic independent brands to the international market. At the same time, it will accelerate the full coverage of outbound tax refund shops in key commercial areas and expand the scope of the buy-and-refund pilot.
Li Xuhong, a professor at the Beijing National Accounting Institute and director of the Institute of Fiscal and Taxation Policy and Application, said in an interview: "At present, the duty-free shops in China mainly include port duty-free shops, transport duty-free shops, city-wide duty-free shops, diplomatic duty-free shops, Ship duty-free shops and foreign exchange duty-free shops for overseas personnel. Duty-free shops are mainly for overseas business personnel, overseas seafarers, overseas Chinese, foreign Chinese, compatriots from Hong Kong, Macao and Taiwan, Chinese citizens who go abroad to visit relatives, and foreign experts in China."
The tax-free economy is heating up, which cannot be separated from policy support. Li Xuhong sorted out the changes in the tax-free consumption policy in recent years: In 2016, my country added 19 ports of entry duty-free shops in Guangzhou, Hangzhou, Shenzhen and other places. Tax-free taxes include customs duties, import value-added tax and consumption tax. Duty-free commodities are mainly personal consumer goods that are easy to carry, and the total amount of duty-free shopping does not exceed 8,000 yuan. In the same year, the "Interim Measures for the Administration of Port-entry Duty-Free Shops" was issued to strengthen standardized management. In 2018, the relevant departments made supplementary provisions to the "Interim Measures for the Administration of Port-entry Duty-Free Shops" to guide relevant ports to formulate scientific and standardized bid evaluation criteria. In 2019, the "Interim Measures for the Administration of Port Outbound Duty Free Shops" will be released to promote the healthy and orderly development of port outbound duty free shops.
This year, 23 departments jointly issued the "Implementation Opinions on Promoting Consumption Expansion and Quality Improvement and Accelerating the Formation of a Strong Domestic Market", and made systematic deployments to further improve the tax-free industry policy. The “Overall Plan for the Construction of Hainan Free Trade Port” issued by the Central Committee of the Communist Party of China and the State Council proposes to relax the tax-free shopping quota for outlying islands to 100,000 yuan per person per year and expand the variety of tax-free commodities. Multiple policies are favorable, so that tax-free consumption becomes "sweet and sour."
Helps attract return of consumption
Liang Qidong, deputy dean and researcher of the Liaoning Academy of Social Sciences, told reporters: "In the face of the impact of the New Coronary Pneumonia epidemic, how to better play the basic role of consumption is a major test for the current economic work of all regions. Tax-free consumption helps to deal with it The epidemic is tested and promotes economic growth." Liang Qidong analyzed the multiple meanings of tax-free consumption: to adapt to the trend of consumption upgrade and promote the formation of new consumption hot spots; fully explore the "rich ore" of high-end and high-end consumer groups and play a "four or two catty" to expand the total consumption The role; tax-free consumption can activate the business atmosphere of a region and enhance the city’s popularity and reputation.
"The increase of port duty-free shops can expand the area of tourism and openness of the region; the opening of the city's duty-free shops is a symbol and representative of the high-end business prosperity of a city and region; the'tourism + retail' model of the city's duty-free shops can Drive tourist flow and activate the consumer economy." Liang Qidong further analyzed.
Tang Jiqiang, a professor at Southwestern University of Finance and Economics and chief researcher at Xicai Think Tank, told reporters: "The development of tax-free consumption is not only conducive to driving consumption and employment, but also meeting the consumer's demand for consumption upgrades. Not only domestic consumers are under the trend of consumption upgrades for imported daily necessities and The consumption of luxury goods is growing rapidly, and with the increase in the openness and attractiveness of the domestic market, the consumption of inbound tourists has increased year by year, and there is considerable room for growth in duty-free retail."
Tang Jiqiang believes: "Building duty-free shops, moderately liberalizing restrictions on inbound duty-free shopping, optimizing the shopping experience of domestic duty-free shops, and improving the convenience of Chinese residents and inbound tourists shopping in domestic duty-free shops are conducive to satisfying residents' internationalized and quality consumption needs. Guide the return of overseas consumption, leaving the mid- to high-end consumer dividends at home. At the same time, expanding the display and sales of high-quality local brands in duty-free retail channels will help increase the influence of'Made in China'."
"Tax-free consumption economy has multiple functions such as attracting the return of consumption, activating the consumption economy, and improving the level of consumption of residents. Tax-free consumption economy has a unique role in boosting the confidence of enterprises and consumers." Li Xuhong said.
Still need to work together to explore
"The favorable tax-free consumption policy has further opened up the domestic tax-free industry market space, which can be explored and tried from three aspects: government, industry, and consumer." Tang Jiqiang believes that from the government's perspective, tax system design and tax system reform can be gradually improved. The proportion of direct taxation and the reduction of the proportion of indirect taxation will continuously reduce the tax burden in the consumption link, and can also extend the exploration of tax exemption measures to the field of service consumption.
"From an industry point of view, we can develop a new engine, new quality, New chain'." Tang Jiqiang said.
From the perspective of consumers, conditional cities can be encouraged to provide land, financing and other support for the construction and operation of duty-free shops in the city, and set up outbound pick-up points for duty-free shops in airports at duty-free shops at airports to facilitate tax-free consumption. It is also possible to improve the duty-free shop policy, do a good job of adding port-exit duty-free shops and city-wide duty-free shops, encourage the establishment of departure tax-exempt shops, promote the "buy-and-refund" business, and attract more consumer returns.
"The opening of duty-free shops should be divided into other industries and the business should be misplaced. The city should make plans for duty-free businesses." Liang Qidong believes that policies such as tax adjustment should continue to be improved, and policy protection for duty-free shops should be well done. Improve consumer credit policies to provide a favorable financial environment for expanding and upgrading consumption.
Li Xuhong suggested that in fiscal and taxation policies, the proportion of direct taxes can be gradually increased, the proportion of indirect taxes can be reduced, and consumption structure adjustment can be promoted. At the same time, it is possible to promote and apply the "Internet +" smart consumption ecosystem by promoting interactive collaboration between online and offline consumption.
"For the construction of duty-free shops in the city, we can consider further liberalizing inbound duty-free shopping restrictions, further facilitating the shopping process of domestic duty-free shops, and improving the convenience of shopping, thereby guiding the return of overseas consumption and promoting high-quality economic development." Li Xuhong believes that it can be The introduction of high-quality local brands into the duty-free retail channels has created duty-free shops as an important platform for the promotion and display of national industries and local brands.
Dong Bijuan