什么地方可以建免税店？

中文段落：

免税店的建设地点通常受到严格的限制和规定。一般而言，免税店主要设立在国际交通枢纽，如机场、港口和边境口岸等地。这些地点作为出入境的必经之路，为旅客提供了方便购买免税商品的机会。免税店的建设也需要考虑当地的法律法规、税收政策以及市场需求等因素。此外，一些特定的经济特区或自由贸易区也可能允许建设免税店，以促进当地的经济发展和吸引游客。

免税店的建设对于促进旅游业和增加外汇收入具有重要作用。旅客在免税店购买免税商品，不仅能够享受到价格优惠，还能为当地的经济发展做出贡献。同时，免税店的建设也能增加就业机会，提高当地居民的生活水平。然而，免税店的建设也需要平衡好税收收入和国家利益之间的关系，确保免税政策不会对国家经济造成负面影响。

英文段落：

The location of duty-free stores is typically subject to strict restrictions and regulations. Generally, duty-free stores are mainly located at international transportation hubs such as airports, ports, and border crossings. These locations, as the necessary paths for entry and exit, provide convenient opportunities for travelers to purchase duty-free goods. The construction of duty-free stores also needs to consider local laws and regulations, tax policies, and market demand. In addition, some specific economic zones or free trade zones may also allow the construction of duty-free stores to promote local economic development and attract tourists.

The construction of duty-free stores plays an important role in promoting tourism and increasing foreign exchange income. Travelers purchasing duty-free goods in these stores can enjoy price advantages while contributing to local economic development. At the same time, the construction of duty-free stores can also create employment opportunities and improve the living standards of local residents. However, the construction of duty-free stores also needs to balance the relationship between tax revenue and national interests, ensuring that duty-free policies do not have a negative impact on the national economy.

免税店的建设地点选择是一个涉及多方面因素的复杂问题。在确保遵守法律法规和税收政策的前提下，合理规划和布局免税店，既可以为旅客提供便利，又可以促进当地经济发展。同时，也需要关注免税政策对国家经济的影响，确保其可持续性和长远利益。