台灣免稅商店經營現況與精進方案之探討

台灣免稅商店分為二大類：一為依據「關稅法」第61條及「免稅商店設置管理辦法」所設置的國際機場、港口免稅商店，另一依據「離島建設條例第10-1條」及「離島免稅購物商店設置管理辦法」所設置的離島免稅購物商店二大類。國際機場、港口免稅商店設置目的乃在便利國際航線旅客，通常設置於國際機場、港口管制區以銷售免稅貨物予出境、過境及入境旅客之稅款優惠特定零售店而離島免稅購物商店的設置目的乃在促進離島觀光，帶動離島地區經濟發展，而設置於離島以銷售免稅貨物予前往離島的旅客之稅款優惠特定零售店。該二類免稅商店在法制面與實務面並非完全相同，本研究透過法制面與實務面之差異分析，深入了解其經營現況與問題所在，並引申相關精進議題，另為提升本研究之客觀與專業性，以透過產、官、學界專家深度訪談方式，權衡各不同領域之卓見，作為研擬適合台灣免稅商店可行精進方案及效益分析之重要參考指標，期能提升旅客購物樂趣、增加業者營業額及挹注政府財源以創造三贏局面，並將研究結論提供相關企業及政府單位決策之參考。

關鍵字

免稅商店；關稅法；離島建設條例

並列摘要

Taiwan duty-free shops are divided into two categories: one is based on " Customs Act" Section 61 and "duty-free shops set up management approach" set by the international airport, the port duty-free shops, and the other based on "Article 10 of the Offshore Islands Development Act 1" and "Islands tax-free shopping outlets set up management approach" set by the Islands tax-free shopping store two categories. International Airport duty-free shops set the destination port is in the facilitation of international airline passenger, usually set at international airports, ports control area to sell duty-free goods to the exit, transit and arrivals of tax concessions and special retail shops Islands tax-free shopping Purpose Islands is in promoting tourism, promote economic development outlying areas, and set up in the Islands to sell duty-free goods specific retailers go to tax concessions Travelodge islands. The two types of duty-free shops in the legal and practical side face are not identical, the difference in this study the legal and practical side of the plane through the analysis, in-depth understanding of their business status and problems, and extended sophisticated topics related to another objective of this study is to enhance and professional, with through industry, government, academic experts depth interviews to weigh the different areas of insight, as an important reference for elaboration Taiwan duty-free shops feasible sophisticated and benefit analysis of the program, visitors can enhance the shopping experience of increased industry sales amount and inject government financial resources in order to create win-win situation, and the conclusions provide references related decisions of enterprises and government units.