目 录1 绪论···························································································21.1 研究背景··················································································21.2 研究意义··················································································21.3 国内外研究动态·········································································41.3.1 国外研究动态·········································································41.3.2 国内研究动态·········································································52 相关理论概述···············································································62.1 离岛免税概念············································································62.2 离岛免税店基本概念···································································62.2.1 离岛免税店············································································62.2.2 免税商品···············································································72.2.3 免税业务···········································...