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.
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