碩士 / 國立高雄海洋科技大學 / 航運管理研究所 / 105 / As tourism industry is at its peak of flourishing, the Offshore Island Duty-free Shopping store and the local government have their revenue as well as job opportunities increased. The Offshore Island Duty-free Shopping Stores have been thriving for more than 7 years ; however, the present regulations on the Offshore Island Duty-free business are based on the risk management concept, and implemented mainly on self-management of business itself and under the supervision of Customs.
This study is to explore the present government regulations and takes references of the status of Japanese, Korean and Chinese system.
The results show that: the Offshore Island Duty-free Shopping Stores operation should base on the Bonded System, strengthen the hardware and software facilities along with the network information system to reach the tax exempting policy as an objective. The Offshore Island Duty-free business could not only boost the local tourism but also mapping out the goal to have offshore islands as the base of duty-free industry.
In order to reach the goal, specifying the regulation on duty-free shoppers and domestic transportations, setting up an overall system, enhancing the rewarding system of personnel and reinforcing the effectiveness of self-management are what it takes.
Finally, to diversify the Offshore Island Duty-free Shopping Stores operating mode and to build online shopping etc,to achive the goal that the official, business, and people win-win situation.
| Identifer | oai:union.ndltd.org:TW/105NKIM0301016 |
| Date | January 2017 |
| Creators | Chen, Shu-Chi, 陳淑琦 |
| Contributors | Tseng, Wen-Jui, 曾文瑞 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 110 |
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