什么是免税商品特许经营费？

Basic Information - The duty on duty-free goods franchise fees is a non-tax revenue collected from the operation of duty-free goods by China Duty Free Group Co., Ltd. in designated areas such as airports, ports, and border crossings, as well as on international flights and trains [2][6] - Duty-free goods refer to imported goods exempt from customs duties and import taxes, as well as domestic goods that are sold in duty-free shops after tax refunds or exemptions [2] Historical Development - In November 2004, the Ministry of Finance issued the "Measures for the Payment of Duty-Free Goods Franchise Fees," requiring businesses to pay 1% of their annual sales revenue from duty-free goods to the state starting January 1, 2005 [2] - In December 2011, to promote the construction of Hainan International Tourism Island, a temporary management method for duty-free shopping stores for departing island travelers was established, requiring these stores to pay 4% of their annual sales revenue [2] - In December 2018, the collection of duty-free goods franchise fees was transferred to the tax department [3] Policy Basis - The collection of duty-free goods franchise fees is based on several official documents, including the "Measures for the Payment of Duty-Free Goods Franchise Fees" and related supplementary notifications from the Ministry of Finance and other authorities [4] Collection Policy - The duty-free goods business includes operations by China Duty Free Group and other companies in designated areas, as well as special sales services for international travelers [6] - The payment subjects include various companies involved in the duty-free goods business, which must settle and pay the franchise fees within five months after the end of the fiscal year based on audited financial reports [7] Budget Management - The duty-free goods franchise fees are classified as general public budget revenue and are considered central government income [7]