The sales of duty-free shopping in Hainan's outlying islands have been rising all the way, and the convenience of shopping has been continuously improved.
"Now the passenger flow in Sanya International Duty Free City is stable. Most tourists buy electronic products and fragrant products, followed by bags and jewelry. " Lynn Yang, sales manager of Sanya International Duty Free City, said that many internationally renowned brands have been optimistic about Hainan market recently, and more and more brands have settled in. Some new products will be sold simultaneously in duty-free shops, so that tourists can enjoy more favorable prices and have a more convenient shopping experience.
According to the data released by Haikou Customs, from June to June this year, Haikou Customs supervised 26.767 billion yuan, 36.9 million pieces and 3.823 million person-times, up by 257.2%, 258.9% and 65.438+056.5% respectively.
The sales of duty-free shopping on outlying islands have been rising all the way, not only because of numerous promotional activities and rich discounts, but also because a series of policy dividends have fully released the consumption potential in recent years.
Since last July 1, Hainan's new tax-free policy for outlying islands has been implemented, and the duty-free shopping quota, single product quota and the scope and types of duty-free goods for outlying islands have been adjusted. In February this year, in order to further facilitate tourists' shopping and expand the policy effect, two new delivery methods were added for duty-free shopping on outlying islands: "mail delivery" for tourists on outlying islands and "returning to the island for collection" for residents on the island.
"Place an order at the duty-free shop and scan the code to fill in the relevant information. The tax-free city will bear the mailing fee and send it home, so you don't have to worry about buying a lot of things to pick up the goods at the airport. " Yi Xu, a Shanghai resident who traveled to Hainan, said.
By the end of June this year, duty-free enterprises in Hainan Island had mailed about 6.5438+0.23 billion yuan, 2.08 million pieces and 2.365438+0.03 million shoppers to outlying islands, and the amount of duty-free goods accessed by residents on the island was about 6.5438+0 billion yuan, 6.5438+0.24 million pieces and 6.5438+0.3 million shoppers. According to the relevant person in charge of Hainan Postal Administration, according to the requirements of customs supervision, the postal company designed a special delivery process, developed a duty-free goods delivery information system, and opened a delivery route, which improved the delivery efficiency. Except in remote areas, non-forbidden island duty-free goods can be delivered in 72 hours in cities above prefecture level.
Tang Jiqiang, chief researcher of Caixi think tank of Southwestern University of Finance and Economics, believes that the tax exemption policy for outlying islands has promoted the development of modern service industry represented by tourism in Hainan, attracted more tourists, promoted the prosperity of tourism, and promoted the development of upstream and downstream industries such as transportation, catering and accommodation; It is also conducive to attracting consumption back and promoting consumption upgrading. By narrowing the price difference between domestic and foreign brands, the purchasing power will remain at home and the welfare of consumers will be increased.
The tax-free policy system has been continuously improved to help tax-free consumption develop better.
"This eye cream is too cheap. In official website, it costs more than 500 yuan a bottle, and here you can buy two bottles for 538 yuan. " A few days ago, Zhao Mingming, a Beijing resident, and some friends went shopping in the duty-free shop near Qianmen. He has bought many things on the second floor. "When I went abroad last year, I heard that I could shop in the duty-free shops in the city after returning home, so I quickly made an appointment with my friends to go shopping. Compared with duty-free shops opened in airports around the world, duty-free shops in the city are more convenient. After shopping, you can have a meal nearby and then go home. "
At present, there are eight types of duty-free shops in China, including port exit duty-free shops, port entry duty-free shops, Hainan Island duty-free shops, city duty-free shops, vehicle duty-free shops, foreign exchange duty-free shops, diplomatic duty-free shops and ship duty-free shops. In recent years, the number of duty-free shops has been increasing.
For example, Beijing proposes to accelerate the implementation of the national innovation policy for duty-free shops, optimize the layout of duty-free shops at ports and cities, and develop high-quality specialty products with duty-free channels; Shanghai proposed to support duty-free enterprises to set up duty-free shops in the city, set up a certain area of domestic commodity sales areas in duty-free shops, speed up the full coverage of tax refund shops in key business districts, expand the scope of the immediate purchase and refund pilot, and Shenzhen promoted the establishment of duty-free shops in the city, actively striving to relax the service targets and increase the amount of duty-free shopping.
In the future, how to help the duty-free consumer market develop better?
Vigorously develop duty-free shops in the city. "The development of duty-free shops can not only become a bright business card for China's opening to the outside world, but also an opportunity for China's economy to achieve internal and external circulation and benign interaction. At present, the scale of duty-free shops in domestic cities is small, and there is still much room for development. We should actively promote the development of duty-free shops in cities and attract more overseas tourists to spend in China. " Tang Jiqiang said.
Further optimize the policies related to tax-free industries. Li Jian, a professor at the National Accounting Institute, suggested that relevant policies should be improved in terms of the scope of duty-free goods, the number of duty-free shops and the limitation of duty-free quota to further meet consumer demand. At the same time, high-quality local brands can be introduced into duty-free retail channels to enhance the visibility and influence of domestic independent brands, and make duty-free shops an important platform to support domestic products and display independent brands.
Strengthen the training and introduction of talents. Jiang Kai believes that with the continuous development of duty-free consumption, there will be more and more demand for high-end retail talents, and the talent pool of supporting industries should also keep up. Chi Fulin, president of China (Hainan) Development and Reform Research Institute, believes that we can explore the establishment of duty-free shopping industrial chain and supply chain with other international consumer cities, fully introduce high-quality capital and management talents, and enhance the internationalization level of duty-free shopping industry.
Give full play to the role of fiscal and taxation policies in promoting consumption upgrading.
The development of duty-free consumption is only a microcosm. Nowadays, fiscal and taxation policies are playing a role in promoting consumption upgrading.
"The tax payment is less, the income is increased, and the consumer confidence is more sufficient." Wang Xi, a citizen of Qingdao, made an account. "After the implementation of the tax reform, the only child whose parents are over 60 years old can enjoy an additional deduction of 2,000 yuan per month for supporting the elderly, and a child can enjoy an additional deduction of 1 1,000 yuan per month for children's education. The first home loan is deducted 1 1,000 yuan per month, and the monthly special tax deduction is 4,000 yuan more. This year, I am going to change a new set of household appliances. "
"In 20 19 years, after the personal income tax reform combining comprehensive and classification in China, individuals with monthly income of less than 10000 yuan basically don't have to pay.
Personal income tax, special additional deduction policy involves a wide range of beneficiaries, which increases the disposable income of low-and middle-income people and provides an important guarantee for expanding consumption. Xiong Yang, a postdoctoral fellow at Cai Xizhiku of Southwestern University of Finance and Economics, said.
"The scope of value-added tax collection is very wide, with the characteristics of ring buckle and layer-by-layer conduction. The deepening value-added tax reform in recent years, such as lowering the level of value-added tax rate, expanding the scope of input tax deduction, and trying out the tax refund system at the end of the period, has helped enterprises reduce their burden, which is conducive to the decline of the overall price of goods and services to a certain extent and further stimulates consumption. " Jiang Kai said.
In the future, facing the trend of consumption upgrading, how to make good use of fiscal and taxation policies to promote consumption and expand domestic demand?
Li suggested that in addition to further optimizing the personal income tax system and promoting the development of the duty-free consumer market, it is "dispensable" to optimize the value-added tax and consumption tax system. From the perspective of value-added tax, the value-added tax rate of food and basic daily necessities can be lowered, which is conducive to reducing the prices of related commodities and reducing the shopping consumption tax burden of low-and middle-income people. From the perspective of consumption tax, we can consider further improving its tax items and tax rates, for example, increasing the scope of taxation for products that pollute the environment and endanger human health, and dynamically adjusting the price definition of luxury goods.
"To study the fiscal and taxation policies to stimulate consumer demand, we need to comprehensively grasp the current consumption concepts, consumption behaviors and consumption patterns. For example, in recent years, online consumption has developed rapidly, and relevant fiscal and taxation policies should also be followed up and continuously improved. " Tang Jiqiang said.
Related Questions and Answers: Related Questions and Answers: What does "special deduction of mortgage interest 1000" mean? Now the house price is so high that almost everyone has to borrow money to buy a house.
Therefore, everyone is very concerned about how much tax can be saved by special additional deduction of housing loan interest.
"1000 special additional deduction of mortgage interest" is a special additional deduction of personal income tax to reduce the tax base of personal income tax and make you pay less personal income tax.
This is a new word in 20 19 personal income tax settlement.
From now until June 30, 2020, 20 19 personal income tax can be settled, and it can be refunded if it meets the conditions.
Then you have to ask, I have a housing loan, can I enjoy this deduction?
Let's take a look at it in two steps.
What is the special additional deduction of personal income tax?
The special additional deduction of personal income tax refers to the six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent and supporting the elderly stipulated in the fourth paragraph of Article 6 of the Personal Income Tax Law.
One of the six special additional deductions for personal income tax: housing loan interest.
Can everyone who buys a house loan enjoy this discount?
Not necessarily. We'll see.
Who can enjoy special additional deduction? How much do you like?
Let's look at the legal provisions of housing loan interest:
Taxpayers and their spouses who use personal housing loans from commercial banks or housing accumulation funds to purchase housing for themselves or their spouses in China will be deducted the interest expense of the first housing loan according to the standard of 12000 yuan per year (1000 yuan per month) in the year when the loan interest actually occurs.
The first housing loan refers to the housing loan that enjoys the interest rate of the first housing loan when buying a house.
The regulations are not easy to understand, and there are several special points in them. Let's analyze them one by one.
1, my spouse or I did. What if I'm not married?
The following principles can be followed:
I am unmarried: I will deduct it.
I am married: I can choose to deduct it from myself or my spouse. If my spouse and I have loan interest expenses for the first time before marriage, the buyer will deduct one suite, or both parties will deduct half.
In other words, if you are not married, only you can enjoy it.
Not only you can enjoy the deduction of your house, but only your wife can enjoy the deduction of your wife's house.
You and your wife can deduct it when you get married. Whether the house is yours or your wife's can be deducted after the husband and wife make a choice according to certain standards.
The house must be in China.
This article is easy to understand. Housing must be at home, not abroad. If you buy ten sets of eight sets in Britain and America, you can't enjoy this discount no matter how much you borrow.
3. How to judge the first home loan?
This interest rate, when you buy a house loan, the bank has already determined whether it is the first set.
When the tax is settled, you need to enter the real estate license and loan contract into the tax system, and the system will review it.
Those who don't meet the requirements can't enjoy this discount.
4. Who should be given the standard quota deduction of 12000 yuan per year (1000 yuan per month)?
There are the following situations, which can basically explain this problem.
Both husband and wife can enjoy the deduction.
The wife's house, husband and wife can enjoy the deduction.
Both husband and wife can enjoy the deduction for the house jointly purchased by husband and wife.
There are three ways to deduct: 1 1,000 yuan for the husband, or 1 1,000 yuan for the wife, or divide it equally between the husband 500 yuan and his wife 500 yuan.
I didn't start the loan from 5.20 19 to 1. How much can I deduct?
According to the regulations, the interest expense of the first home loan will be deducted 1 1,000 yuan every month within 240 months.
If the housing loan started in April 20 19 instead of October 20 19, then in 20 19, you can only enjoy 9 months of deduction, that is, 9000 yuan.
If the loan is started before 20 19, you can enjoy the deduction of 12 months on 20 19, that is, 12000 yuan.
Note that the repayment period is 240 months, which is 20 years.
6. This special deduction shall not be enjoyed at the same time as the deduction of housing rental expenses.
In other words, to enjoy housing rental expenses, you can't enjoy housing loan expenses, but you can only enjoy one of these two special additional deductions.
800 yuan-1500 yuan, because the deduction standard of rental expenses is higher.
Many people feel that working and renting a house in a municipality directly under the central government or a provincial capital city. It is more cost-effective to deduct more from the rental expenses (1.500 yuan).
How much tax can I pay less? The tax rate is different, and the final tax is 360 yuan-5,400 yuan.
This needs to be based on the tax rate. If the tax rate is high, you will pay less tax.
Individual tax rate table:
The tax rate is between 3% and 45%, saving 360-5400 yuan.
According to the lowest tax rate of 3%, the tax saved is 12000*3%=360 yuan.
Calculated according to the highest tax rate of 45%, tax savings 12000*45%=5400 yuan.
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Only the special additional deduction of housing loan interest can save the tax of 360-5400 yuan! High cost performance!
We must pay attention to the final settlement of personal income tax and fully enjoy the preferential treatment!
Of course, this is only valid for 20 19 personal income tax settlement, and can be re-elected in 2020.
For example, people who choose to enjoy this deduction again will change from husband to wife and from wife to husband.
Or re-select the allocation standard between two people, from 500 yuan per person to one person 1000 yuan.