近年来,我国出境旅游人数和消费额屡创新高,而与之形成强烈反差的是,我国入境游人数和消费额持续走低,这其中离境退税政策有着重要影响。本文选取世界上有先进经验的部分欧盟成员国和亚洲国家的离境退税政策进行研究,分析了我国离境退税政策的发展和现状,并就完善我国离境退税政策提出了建议。 In recent years, the number of outbound tourists and their spending in China have hit record highs. In sharp contrast, the number of inbound tourists and their spending continue to decline, which has an important impact on departure tax rebates. This article chooses the departure tax rebate policy of some EU member countries and Asian countries with advanced experience in the world, analyzes the development and current situation of the departure tax rebate policy in our country, and puts forward suggestions on how to perfect our departure tax rebate policy.