近日,上街区地税局对区属旅游业进行了税收专项检查,发现在旅游业税收征收管理中存在以下问题:一是发票填写项目不规范。在填写发票时,存在缺目漏项的现象,例如旅游线路起始地点不填写,或代垫费用不填写,只填写实收费用。二是开票使用收据。由于旅行社服务的对象大部分是个人,非独立的实体,因此在对方付款时,通常为其开 Recently, the Shangtiao Local Taxation Bureau conducted a special tax inspection on the tourism industry in the district and found that there were the following problems in the administration of tax collection and tourism in the tourism industry: First, the items filled in by invoices were not standardized. When filling out the invoice, there are omissions omissions, such as the starting point of the tourist routes do not fill out, or on behalf of the cost of not filling, only fill in the actual fee. The second is to invoice receipt. Since most of the objects of travel agency service are personal, non-independent entities, they are usually the same as each other’s payment