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
1 国外研究动态·········································································41
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