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免税店指经海关总署批准，由经营单位在中华人民共和国国务院或其授权部门批准的地点设立符合海关监管要求的销售场所和存放免税品的监管仓库，向规定的对象销售、供应免税品的企业。 免税商店是指由国务院主管部门批准，经海关总署备案，在境内向有关符合海关免税验放规定的旅客提供免税物品的商店。免税商店供应对象主要有因公出国人员、远洋海员、华侨、外籍华人、港澳台同胞、出国探亲的中国公民及在国内的外国专家等。 到境内免税商店购买外汇商品，必须具备以下条件：（1）属于符合规定的供应对象；（2）特有符合规定的有效单证，即本人护照及经海关签证的“入境 旅客行李申报单”或者“进口免税物品登记证”等；（3）持有从境外带入，并已向海关申报的外币；（4）符合海关对免税物品验放的规定，即旅客有准予带进免 税物品的额度，并在限定物品品种、数量范围内。符合上述条件的旅客可到指定的免税商店购买免税商品。填写购物单在外汇免税商店营业窗口付款后，到海关窗口 办理审核手续。经海关审核批准，即在购物单提货联加盖验讫章。旅客凭此单到提货点提货。付款和交海关审核时，均须出示符合规定的有效单证。 旅客在境内免税外汇商品经营单位购买的《限量表》第一类物品，免税总值限完税价格人民币2000元，单一品种限自用合理数量，第一类列各物品 单一品种单价超出2000元的，准予免税购买一件；对征税购买的，海关予以从宽掌握。对旅客携带进境的第一类物品，和在境内免税外汇商品经营单位购买的第 一类物品，可不合并计算。 机场,八万人体育场都有 实用旅游情景对话：免税商店In The Duty Free Shop CAROL： I never understand why these shops have so much liquor. JOHN： What do you mean？ It's because it's much cheaper to buy liquor duty-free. CAROL： But why？ Why don't people like to buy shirts duty-free？ Or shoes？ I just don't understand why it's always liquor. JOHN： Well， it's because in most countries liquor has a higher tax on it. CAROL： You mean liquor has a higher tax than other things？ JOHN： Yes， of course. Didn't you know that？ CAROL： No， I didn't. How high is the tax？ JOHN： Well， it is different in different countries. But it's because of the high tax that buying liquor duty-free is such a good deal. CAROL： Why would the government want to tax liquor so much？ JOHN： Liquor is considered a luxury item. And also， it is considered as something that isn't very healthy. So if people want to buy it， the government thinks it has the right to tax it. CAROL： That's why a lot of people buy cigarettes here too， isn't it？ JOHN： Of course. Cigarettes are also taxed very heavily. CAROL： Now I understand. But I don't smoke or drink. So what am I supposed to buy in here？ JOHN： You can buy some of these nice butterflies. CAROL： No， I'm sorry. I don't think it is nice to have butterflies mounted in boxes. It is kind of disgusting. JOHN： What？ You feel sorry for the butterflies？ CAROL： Yes. I think they should just let them fly free， and not try to sell them to foreigners. It is a kind of destruction of nature. JOHN： Well， I agree with you. I'd rather think that the butterflies are flying around in the mountains. I just wonder if they really catch so many that it affects the butterfly population. CAROL： Who knows？ Hey， I like these jade bears here. JOHN： How much are they？ CAROL： This one is 2300 dollars. Maybe I should buy it for my mother. What do you think？ JOHN： If you want. Didn't you buy her a small vase already？ CAROL： Yes， but she would like this a lot. She likes to collect little things like this. JOHN： Alright. Buy it then. I won't buy anything. Well， maybe I'll buy some Cognac. CAROL： Maybe I could buy some Cognac for my brother. He always drinks it. JOHN： Let's go ask about it. 卡罗：我从来不了解为什么这些店有这么多种类的酒。 约翰：什么意思？因为买免税的酒便宜很多。 卡罗：为什么？为何大家不喜欢买免税的衬衫或鞋子呢？ 我就是不懂为何总是酒类。 约翰：因为大部分的国家酒类含税比较高。 卡罗：你是指酒比其它物品含税更高吗？ 约翰：是啊，当然。你不知道吗？ 卡罗：我不知道。税有多高呢？ 约翰：每个国家都不一样， 但是因为酒类含税较高，所以买免税酒很划得来。 卡罗：为什么政府要扣酒类的税如此重呢？ 约翰：酒类被视为是奢侈品。 而且不是很健康的东西。 所以如果大家要采购的话，政府认为有权扣税。 卡罗：这也是很多人在这买香烟的原因，对不对？ 约翰：当然，香烟的税也很重。 卡罗：现在我懂了，但是我又不抽烟或喝酒。 那我应该在这买什么好呢？ 约翰：你可以买这些不错的蝴蝶标本。 卡罗：不，很抱歉。 我不想要拥有盒装的蝴蝶标本。 有点恶心耶。 约翰：不会吧？你替蝴蝶感到难过吗？ 卡罗：是的，我认为应该让他们自由地飞翔， 而不是试着卖给外国人，这样有点破坏自然。 约翰：对，我同意你的说法。 我宁愿这些蝴蝶在山林里飞舞着， 我只是想知道他们捕捉这么多是否会影响蝴蝶的数目。 卡罗：谁知道？嘿，我比较喜欢这些玉熊。 约翰：这些多少钱？ 卡罗：这个是两千三百美元。 也许我应该买给我妈，你觉得呢？ 约翰：想买就买吧，你不是已经买给她一个小花瓶了？ 卡罗：是啊，但是她会很喜欢这个，她喜欢收集像这样的小东西。 约翰：好啊，那就买吧。 我什么也不买，也许我会买一些白兰地酒。 卡罗：也许我可以买一些白兰地酒给我哥，他老是喝那个。 约翰：我们去问问吧！ duty free 免税 A duty-free port; a duty-free shop. www.jxenglish.com/practicalenglish/tourismenglish/practicalenglish_8229.html www.customs.gov.cn/YWStaticPage/3406/bd18a79c.htm zhidao.baidu.com/question/4376412.html hi.baidu.com/356074510/blog/item/fae39b5214ffcc0d0cf3e392.html |
