近年来，随着改革开放的进一步深入，旅游业的发展方兴未艾，许多企业的业务迅速扩大，由此在税收上，特别是营业税征纳方面存在一定的问题。在日常税收征管中，我们发现，对一些业务较大的旅游企业，税务人员及企业财务人员，容易在营业税扣除项目中产生模糊认识。大部分... In recent years, with the further deepening of reform and opening up, the development of tourism is in the ascendant and the business of many enterprises is expanding rapidly. As a result, certain problems exist in taxation, especially the collection of sales tax. In the daily tax collection and management, we found that it is easy for some tourism enterprises, tax officers and corporate finance staff who are major in business to generate ambiguity in the business tax deduction. most...