2020年7月1日开始，海南离岛免税购物额度提高至每年每人10万元，免税商品种类增至45种。这是海南离岛免税新政正式实施以来力度最大的一次调整。离岛免税新政的实施促进了海南旅游业的发展，本文利用2011年至2021年的月度数据、季度数据进行实证评估，结果显示：第一，离岛免税新政对海南旅游整体上具有显著的促进作用；第二，离岛免税政策不仅促进免税店所在城市旅游发展，也带动未设立免税店城市旅游的发展；第三，离岛免税新政对海南GDP增长率具有显著的正向效应，但对人均可支配收入并没有产生显著的效应。在此基础上，本文对标海南国际自由贸易港建设战略定位，从“离岛免税”向“消费免税”“生产免税”拓展、完善事中事后监管体系等方面提出未来离岛免税政策展望。
From July 1，2020，the quota for Hainan’s offshore duty-free shopping was increased to 100，000 yuan per person per year，and the types of duty-free products were increased to 45. This is the largest adjustment since the official implementation of Hainan’s offshore duty-free policy. The implementation of the new policy for offshore duty-free obviously promoted the development of Hainan’s tourism. The results of the empirical evaluation using monthly and quarterly data from 2011 to 2021 show that：First，the new policy has a significant role in promoting Hainan tourism as a whole；Secouol，the new policy not only promotes the development of tourism in cities where duty-free shops are located，but also promotes the development of tourism in cities without duty-free shops；Third，the new policy has a significant positive effect on Hainan’s GDP growth rate，but it has no significant effect on per capita disposable income. On this basis，according to the strategic positioning of the Hainan International Free Trade Port and proposes the policy outlook for the expanding from “offshore tax-free” to “consumption tax-free” and “production tax-free”，the improving of operational and post-operational supervision system etc.
