Shanghai International Duty-Free Cultural Industrial Park Project Development Strategy Research

Tax-free industry is an important branch of travel retail industry. With the constant updating and developing of the tourism industry, the increasing of the various countries’ entrance number year by year, and the purchasing power surge of the passengers, tax-free industry in the world and China has been developed rapidly. Although tax-free industry in China is not a new thing, it is always in a layer of mysterious veil because of its operation and development of the restriction of the policy and the big influence as a special industry, has a monopoly.This article begins with the origin of tax-free industry, profit model and tax-free luxury industry chain, the analysis summarizes the present situation, the trend of world tax-free industry, product of duty-free and tourism industry, and then analyses the China’s duty-free industry status, characteristics, influencing factors and the development of the motivation, advantages and bottlenecks, and puts forward three suggestions on the direction for the future development of China duty free enterprise.Next, the system is analyzed in the perspective of tourism development location to the opportunity of tax-free items, and through the feature of location of the project development direction were discussed.Finally, under the background of moving of tax-free industry market in the world, expounds the project from the concept of intergration of tax-free industry chain to localization, function and the design project, and the project investment earnings forecasts, development mode, tax policy, etc were studied.