Tax-free shopping policy in Hainan Island

Hainan's duty-free shopping policy for outlying islands refers to the fact that domestic tourists buy goods sold in fixed duty-free shops, duty-free shops on outlying islands and airport duty-free shops in Hainan Island with their real names of ID cards or passports, and enjoy certain duty-free policies. At present, duty-free categories include cosmetics, cigarettes, wine, jewelry, watches, digital products and so on.

The duty-free shopping policy for Hainan's outlying islands is a preferential policy introduced by China Municipal Government to promote the construction of Hainan Free Trade Port, aiming at attracting more domestic and foreign tourists to spend and travel. Specific policies show that domestic travelers can enjoy certain tax exemption policies by purchasing goods sold in fixed duty-free shops in Hainan Island, duty-free shops in outlying islands and duty-free shops in airports with their real names of ID cards or passports. However, it should be noted that the tax exemption policy is not applicable to all commodities, but only to some specific commodity categories. At present, the duty-free categories of Hainan's duty-free shopping policy for outlying islands mainly include cosmetics, alcohol and tobacco, jewelry, watches and digital products. The specific preferential strength of the tax exemption policy varies according to the category of goods, generally ranging from 17% to 30% of the selling price of goods. In addition, passengers must pay a certain amount of advance payment to the customs for goods with a large purchase amount or need to be taken out of the country, and show relevant certificates and shopping vouchers when leaving the island or returning home. It should be noted that the tax exemption policy should follow the relevant laws and policies and prohibit illegal operations, such as invoicing, resale, and over-limit purchase. At the same time, due to the shortage of duty-free goods in Hainan, tourists should plan and understand in advance when purchasing duty-free goods to avoid false fire consumption and going through the motions.

What tax-free zones are there outside Hainan Island? At present, Hainan Island Duty Free Zone mainly includes three parts: Haikou Island Fixed Duty Free Shop, Sanya Island Duty Free Shop and Airport Duty Free Shop. Among them, the fixed duty-free shops in Hainan Island officially opened on May 1 2065438, with a total of 29 * *, distributed in Haikou City and meilan airport; The duty-free shops on outlying islands are located in Sanya Phoenix International Airport, Sanya Phoenix Island Airport and Boao Airport, and sales offices are set up at the exits of outlying islands. The two airport duty-free shops refer to the duty-free shops set up in haikou meilan international airport and Sanya Phoenix International Airport.

Hainan's duty-free shopping policy for outlying islands is a preferential policy, which has played a positive role in promoting the construction of Hainan's free trade port. As consumers, although they can enjoy certain discounts when purchasing duty-free goods, they still need to abide by relevant laws and policies to avoid losses caused by violations.

Legal basis:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 3 The collection, cessation, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of laws and administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.