隨著經濟成長,中國大陸旅客已成為全球最大奢侈品消費族群。以購物免稅吸引中國大陸旅客觀光消費,成為許多國家在觀光發展上的重要手段,金門地區為利用其與中國之鄰近性,亦規劃運用購物免稅吸引陸客造訪以推動觀光發展。本研究之目的在探討金門為提升購物觀光競爭力所需考量之關鍵因素,尤其是購物免稅之預期效果以及各關鍵因素間之關係。透過文獻分析及焦點訪談,研究顯示,購物免稅固然有助於購物觀光發展,但不具絕對性決定效果。由於免稅消費具有購物與旅遊活動不可區分特質,目的地所提供旅遊產品與餐旅服務之吸引力,以及旅行成本與便利性才是影響購物觀光目的地競爭力的關鍵因素。只有免稅誘因,缺乏觀光配套,雖可增加追逐價差的邊境貿易商,對於觀光助益有限。
Along with the economic growth, Chinese tourists have become the major consumers of luxury commodities. In order to attract Chinese tourists, duty-free shopping is an important approach adopted by many countries. Taking the advantage of geographic proximity to China, Kinmen is planning to promote tourism by means of duty-free shopping. The purpose of this paper is to investigate the key factors influencing the competitiveness of shopping tourism in Kinmen, and to analyze the potential effects of duty-free shopping and other key factors. Through literature review and focus interviews, it is concluded that duty free could be one of the incentives for shopping tourists, but not the only determinant. Since tax-free shopping is an aggregation of shopping and tourism, competitiveness of shopping tourism is deeply affected by qualities of commodities and services in the destination, and the cost to travel. Tax-free incentive without improvement of other tourism attractiveness can only encourage cross-border traders, but not helpful to tourism.