How to invoice tourism services?

Taxpayers (general taxpayers/small-scale taxpayers) provide tourism services, obtain accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tourism enterprises from the buyers of tourism services, and issue VAT invoices; According to the obtained total price and extra-price expenses, after deducting the balance of accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the purchaser of tourism services to other tourism enterprises, a special VAT invoice will be issued.