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As an important part of the international tourism consumption center of Hainan Free Trade Port, the tax exemption policy of outlying islands has played an important role in driving tourism consumption in Hainan, driving local economic growth and promoting the return of high-end consumption. In this paper, we construct regression models and structural equation models to explore the factors that affect duty-free consumption in Hainan's outlying islands. Firstly, the regression model is used to conduct regression test on the influencing factors, and three important factors are screened out, such as whether the inventory of the duty-free points on the islands is sufficient, whether the facilities of the duty-free points on the islands are perfect, and the professionalism of the duty-free shop staff. Secondly, the structural equation model is used to analyze and modify the influencing factors in a deeper way, and finally it is determined that the four aspects of the perceived value of goods, policy, convenience and service have an important impact on the duty-free consumption of Hainan islands. The results of this study provide an important reference for the formulation and implementation of the tax exemption policy in Hainan's outlying islands, and also provide theoretical support for further exploring the tax-free consumption behavior in outlying islands.
Fu et al. (Mon,) studied this question.