Are commercial service land and tourism service facility land the same?

Not the same. Residential land is used for 70 years, industrial land is used for 50 years, science and technology, culture, health, and sports land is used for 50 years, and commercial, tourism, and entertainment land is used for 40 years. Commercial land and cultural and entertainment land have different uses, so commercial service land and tourism service facility land are different. Same. Land used for commercial services refers to land used for commercial, commercial, financial, entertainment and sports facilities, and does not include land used for rural community service facilities and land used for urban community service facilities.