香港外游旅行发票印花管理的调研及其对广东的启迪

Investigation of the Management of Revenue Stamps on Travel Invoices for Tourism outside Hong Kong and Its Enlightenment To Guangdong

文章调研了香港实行外游旅行发票印花管理的实践 ,分析这一管理模式的作用与优势 ,探索了广东旅游市场管理制度借鉴这一模式改革创新的思路 ,并论证了其可行性。

This paper investigates the management of revenue stamps on the travel invoices for tourism outside Hong Kong, analyzes the effects and advantages of this managerial mode, explores the innovative train of thought for the tourism management in Guangdong, and expounds the feasibility of such a mode.