实际上，旅游法律法规与税法对旅行社的旅游服务分类表述不一致，也不是现在形成的。
In fact, tourism laws and regulations and the tax law on travel agency travel service classification is inconsistent, nor is it now formed.
限于篇幅，本文研究的对象为旅游营业人与旅游者之间因提供综合性的旅游服务而达成的包价旅游合同。
Due to space limitations, this research is targeted at package tour contract that reached between business people and tourists for providing integrated travel services.
旅游服务语言是旅游工作者与旅游者之间为了表达愿望、交流感情、进行交往和解决各种问题而使用的一种媒介和工具。
Service Language in tourism is a medium and a tool as well for expression of wishes, communication and problem-solving between the tourism workers and tourists.
大学生旅游作为旅游业细分市场的一部分，是以提高旅游服务业的文化内涵与培育旅游认知思想为诉求目标的。
College student tourism as a part of tour market is to heighten the cultural contents in tourism service and foster the idea of educational tourism.
文中主要认为，旅游合同是指旅游营业人以营利为目的与旅游者签订的提供包价旅游服务或者代办旅游服务的合同。
The thesis thinks that the travel contract is a kind of contract that the travel agency supply organized travel and intermediary travel service to make profit.
SD旅行社是郑州市的一家集组团、地接、会议、票务、租车服务与一体的从事国内旅游服务工作的旅游企业。
SD travel agency is one of the pillar business enterprises for tourism in Henan province. The main business is inbound, domestic and Chinese citizen departure tourism.
SD旅行社是郑州市的一家集组团、地接、会议、票务、租车服务与一体的从事国内旅游服务工作的旅游企业。
SD travel agency is one of the pillar business enterprises for tourism in Henan province. The main business is inbound, domestic and Chinese citizen departure tourism.
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