免税业是旅游零售行业的一个重要分支。随着旅游产业的不断升级和发展、

各国出入境人数的逐年增加以及旅客购买力的大幅增长,免税业在世界和中国都

得到了快速的发展。虽然免税业在中国不是新生事物,但是由于其运行和发展受

政策的制约和影响比较大,作为一个特殊的、具有垄断性质的行业,它始终处在

一层神秘面纱之后。

本文首先从免税业的起源、盈利模式及免税奢侈品的产业链展开,分析归纳

了世界免税业的现状、趋势、产品构成和旅游业对免税业的促进作用,继而对中

国免税业的现状、特点、影响因素及发展的动力、优势与瓶颈等方面进行了详尽

的分析,并就中国免税企业未来发展的方向提出了三点建议。

随后,.系统分析了在旅游业发展视角下选址地对免税项目的机遇,并通过选

址区域的特征对项目的发展方向进行了探讨。

最后,在世界免税业市场转移的背景下,阐述了本项目从整合免税产业链的

理念对项目进行定位、功能、用地进行设计,并对项目进行投资收益预估、开发

模式、免税政策等方面进行研宄。

关键词:免税业,奢侈品,旅游业,产业链,上海国际免税文化产业园

ABSTRACT

Tax-free industry is an important branch of travel retail industry. With the constant

updating and developing of the tourism industry, the increasing of the various

countries1 entrance number year by year, and tiie purchasing power surge of the

passengers, tax-free industry in the world and China has been developed rapidly.

Although tax-free industry in China is not a new thing, it is always in a layer of

mysterious veil because of its operation and development of the restriction of the

policy and ttie big influence as a special industry, has a monopoly.

This article begins with the origin of tax-free industry, profit model and tax-free

luxury industry chain, the analysis summarizes the present situation, the trend of world

tax-free industry, product of duty-free and tourism industry, and then analyses the

China's duty-free industry status,characteristics,influencing factors and the

development of the motivation, advantages and bottlenecks, and puts forward three

suggestions on the direction for the future development of China duty free enterprise.

Next, the system is analyzed in the perspective of tourism development location

to tiie opportunity of tax-free items, and through the feature of location of the project

development direction were discussed.

Finally, under the background of moving of tax-free industry market in the

world, expounds the project from the concept of intergration of tax-free industry chain

to localization, function and the design project, and tiie project investment earnings

forecasts,development mode, tax policy, etc were studied.

KEY WORDS: Duty-free industry, Luxury goods, Tourism, Industrial chain,

Shanghai international duty-free cultural industrial park