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1.
退税是一些旅游国家为了吸引游客购物,提高产品出口额,而采取的一项在境外游客购物达到一定金额后退回商品增值税款的措施。 在欧洲购物,由于各国对所有的非必需品都征收增值税(Value Added Tax,简称为VAT),为了吸引境外游客购物,提高营业额,非欧盟国家游客在同一天、同一家商店里购物,如果所购的物品不在当地使用,并于3个月内携带离境,只要到达一定的数额(一般为一百五十欧元左右,各国和各城市商店的情况都略有不同,可直接询问商店的营业员)都可以申请退税。退税额一般为商品价的15-16%,有些已打折的商品可能会更低一些。  相似文献   

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曾几何时,游客在国内旅游时"谈购色变",旅游购物甚至成为"过街老鼠"。国内旅游购物发展为何步履艰难?旅游购物要素提升为何徘徊不前?瑞士旅游购物能够给我们很多很好的启示。瑞士购物有三宝:钟表、军刀、巧克力。瑞士钟表价格从几十瑞士法郎(如  相似文献   

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关于免税 新加坡是购物的好地方,在这里大多数商品和服务都征收3%的消费税,在贴有游客免税标签的商店,如果你购买的商品超过300新币,可以申请免去消费税。不过要有一定的条件: 必须在个别参与的其他免税商店消费至少100新币,连同其他收据累计消费至少300新币。购买商品时,出示护照,索取一张填妥的免税购物支票,离开新加坡时,在樟宜国际机场第一或第二航站大厦的退税柜台出示所有的免税购物支票,即可兑成现款。  相似文献   

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出国购物自然不再是什么稀罕事了,尽管国外的很多奢侈品的价格已经比国内低了很多,但我们不能就此满足,多掌握一些退税技巧才能让自己少花"冤枉钱"。近期,欧元兑人民币汇率持续走低,不少热衷时尚与购物的市民已经按捺不住,想要飞奔过去,将心仪的名牌揽入怀中,不过去之前您得先看看欧洲购物退税的那点事儿。  相似文献   

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入境 中国内地以及来自香港和澳门的居民(无英国或葡萄牙护照者)要到瑞士驻中国大使馆申请签证,所有东南亚国家游客必须持有有效期在6个月以上的旅游护照。 可携带入境的物品有:2公升酒精含量在15%以下的饮料和1公升含量超过15%的饮料;400支香烟,或100支雪茄,或500克烟草;除此之外,每一名入境者还可以携带总额不超过100瑞士法郎的商品。 从境外带入狗、猫及其他宠物必须有兽医证书,证明其已注射过防狂犬病疫苗。防疫注射必须在该动物入境之前30天以上  相似文献   

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苏黎世位于流入苏黎世湖的利马得(LIMMAT)河河口,是瑞士最大的城市。市区被利马得河分为东西两岸,也分新城和旧城,它们之间有迷宫般的羊肠小道连接。旧城区在河北岸,分为上村和下村,布满了大大小小的精品时装店、酒巴、咖啡屋、古玩店等。 从机场到市中心乘直达火车需10-12分钟,每3-32分钟一班,头等车厢7.8瑞士法郎,二等车厢4.7瑞士法郎;坐出租车到市区约十一公里的路程,40-45瑞士法郎。市内交通多为有轨电车。  相似文献   

7.
有“帝国之州”(Empire State)之称的纽约州对于旅游者来说是个非常吸引人的地方。该州包括11个不同的地区,每个地区都独具特色和诱惑力。闻名于全球的纽约城、拥有众多大剧场的百老汇大街、高楼耸立的曼哈顿、蓝天碧海衬托之下的长岛的沙滩、数以千计的商店构成的购物乐园……总之,这是一个充满刺激和诱惑的地方。 游客可以沿哈得逊河北上,追  相似文献   

8.
从"零团费"和"霸王条款"说起   总被引:8,自引:1,他引:8  
“零团费”的出现 ,是旅行社降低直观价格进行市场竞争的极端行为。旅游主管部门大张旗鼓打击“零团费”的行动引发了对政府旅游质量问题监管方式的思考。“零团费”本身并没有什么“原罪” ,它只是一种低质低价产品 ,如同市场上的地摊货。如果仅仅因为其质量不高而对其禁止 ,是缺乏法律依据的。“零团费”的危害之处不在自身的低质量 ,而在于旅行社涉嫌“欺诈”。很多游客在购买时仅仅了解商品的名称 (如XX几日游 ) ,对行程并不了解 ,更不用说某些“后台操作规则”。在“零团费”的案例中 ,旅行社剥夺了游客对行程中有关购物次数和商店信…  相似文献   

9.
瑞士发达的铁路网使得自助游瑞士变得非常简单、快捷。 行程一: 中国游客从国内到瑞士首先抵达苏黎世,所以进行自助游不妨也从这里开始。 火车站在利马得河南岸东部,从这里坐车到卢塞恩,途经著名的  相似文献   

10.
购物与温泉--瑞士秋冬时尚之旅 冬季旅游如何安排?在舒适的温泉中放松一下,洗去一身的疲劳,舒展筋骨,或是来一个药物理疗浴或熏香浴,更是让你精神倍增。放松完后,在时尚之都来一场疯狂大购物,是享受,是潇洒,体验放松,感受时尚,这便是让你心动的瑞士之旅。行程安排D1:抵达苏黎世,住宿郊外的温泉馆Pannorama Resort&Spa。D2:苏黎世购物。在利马特河两岸的老城区和尼德多夫大街购物,在著名的班霍夫大道上领略高级时装设计公司。  相似文献   

11.
ABSTRACT

This article examines the usage of nine human resource management (HRM) practices among 46 hotels in San Diego. Results showed that the hotels in the sample use training and development to bring employees up to an acceptable level of performance, and then rely on allowing employee a voice to keep them engaged. Usage of HRM varied by hotel types (e.g., resorts vs. economy), and the practices had a statistically significant relationship with job satisfaction, morale, and optimism about the future of the hotel. These attitudes, in turn, were significantly related to turnover intentions. Implications of the results are discussed.  相似文献   

12.
Adventure tourism products: Price, duration, size, skill, remoteness   总被引:5,自引:0,他引:5  
Ralf Buckley   《Tourism Management》2007,28(6):1428-1433
To test whether commercial tourism products in different adventure activity sectors have different functional characteristics, I took part in tours offered by 75 operators worldwide and analysed price per person per day, duration, prior skill requirements, remoteness, group size and client-to-guide ratios. There is an enormous range of variation. Some activities overlap but some are clearly distinguishable, on commercial as well as operational criteria. Products can be arranged on a scale from low volume, high difficulty, high price to high volume, low difficulty and low price. There are recognisable signatures for some subsectors, but not all.  相似文献   

13.
This work analyses the implications of tourism dynamics and smart specialisation strategies on growth and socioeconomic resilience of European regions where tourism is a regional priority. By using a panel data model for 2006–2017, phases of growth, recession, and recovery are scrutinised. A convergence process is identified, with higher growth rates for less-developed regions; however, the most developed regions are more resilient. Tourism demand is positively correlated with growth and resilience but a high share of tourism within regional employment has negative impacts on both. Specialisation patterns combining tourism with agriculture have positive effects in both cases. Diversification strategies including unrelated sectors contribute to increased resilience in these regions, and a prioritisation of construction reduces regional resilience.  相似文献   

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Research on the leisure of racial and ethnic groups has recently been criticized for a variety of different reasons. In response to some of these concerns, this article examines the motivations of outdoor recreationists who identify themselves as being Chinese ( n = 53); it compares their motivations with those of Euro-North Americans ( n = 180) at the same outdoor setting; and it does so using the construct of self-construal as an intervening variable between ethnicity, acculturation, and motivations for outdoor recreation. According to Markus and Kitayama (1991), individuals with independent self-construals value being unique, expressing themselves, and promoting their own goals, whereas individuals with interdependent self-construals value belonging, fitting in, and promoting others' goals. Furthermore, although people in or from Western Europe and North America are more likely to have independent self-construals, people in or from Asia, Africa, Latin America, and Southern Europe are more likely to hold interdependent self-construals. On the basis of the above, a series of regressions were conducted. Results suggest that (a) ethnicity does affect both types of self-construal; (b) ethnicity does affect four outdoor recreation motivations directly, although this relationship is usually, but not always, mediated by self-construal; (c) ethnicity does affect four other recreation motivations indirectly, either through the interdependent self-construal or through both types of self-construal; and (d) with Chinese respondents, acculturation did affect one recreation motivation directly and, through the independent self-construal, two other motivations indirectly.  相似文献   

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