一般把旅游税收分为两大类：对旅游业厂商的征税制度和对单个游客的征税制度。
Generally, tourism taxation is divided into two categories: taxation system for tourism firms and tourism taxation for single tourists.
现在，旅游业为夏威夷创造了超过州总税收四分之一的业绩，而且旅游人数源源不断，持续增长(至2006年为七百五十六万; 比2003年上升了17%)。
Now tourism creates more than one-quarter of Hawaii's tax revenues, and the number of visitors continues to grow (to 7.56m in 2006, up by 17% since 2003).
本文主要探讨促进我国旅游资源整体优势转化为产业优势和竞争优势的税收政策。
This article mainly discusses the tax policies that will promote the transformation of our touristy resources advantage as a whole into industrial superiority and competitive edge.
来自海外公民在英国旅游、居住或作生意的收入是真正的“暴利税”，因为它使税收增加。
Revenue from overseas citizens visiting, residing in, or doing business in Britain is a true "windfall tax" in the sense that it boosts tax revenues.
我一贯认为地理上基于税收目的的收入水平调整(不像公费旅游所考虑的每日花销的因素那样)应该也运用到收入税收上来。
I have always thought that a geo-based adjustment to income levels for tax purposes (not unlike the per-diem factors used for government travel) should be applied to income tax as well.
外国游客并不像当地游客一样给旅游地直接带来税收，因此向他们收取更高的门票费用是合理的。
Unlike local visitors, foreign tourists do not contribute directly to the local taxation, so it is reasonable to charge them higher entrance fee.
自从大陆游客开始赴台旅游，这种情况已经改变了。同一年，它为服务业带来了18亿美元的税收。2009年20亿美元，2010年27亿美元。
That has changed since mainlanders started traveling to the island. 1.8 billion us dollars of revenue was brought in to service industries in the same year. 2 billion in 2009 and 2.7 billion in 2010.
旅游业税收的计算和评价，一直是旅游分析和研究中的难点问题。
The calculation and evaluation of tax revenue in tourism industry have always been a difficult problem in tourism analysis and study.
同时，随着耶路撒冷失业率上升、旅游业衰落，税收来源枯竭，当地经济深陷危机；
Meanwhile, the local economy is in deep crisis as traditional sources of revenue—work in Jerusalem, and tourism—have dried up;
同时，随着耶路撒冷失业率上升、旅游业衰落，税收来源枯竭，当地经济深陷危机；
Meanwhile, the local economy is in deep crisis as traditional sources of revenue—work in Jerusalem, and tourism—have dried up;
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