How do scenic spots invoice travel agencies?

The method of issuing invoices for tourism services is as follows:

1. For the travel services provided by taxpayers, ordinary VAT invoices shall be issued for the travel expenses collected from the buyers of travel services and paid to other enterprises.

2. Special invoices for value-added tax shall be issued based on the balance of the total price and out-of-price expenses obtained after deducting the travel expenses paid to other enterprises from the buyers of tourism services.