Engineering Services - Engineering services refer to the construction, renovation, and installation of various buildings and structures, including associated equipment and platforms [2] - Installation services involve the assembly and placement of production, power, lifting, transportation, and other types of equipment, including related installation works [5] - Repair services focus on the maintenance, reinforcement, and improvement of buildings and structures to restore or extend their original value [7] - Decoration services aim to enhance the aesthetic appeal or specific functionality of buildings and structures through renovation [8] - Other construction services encompass various engineering service activities not covered in the previous categories [10] Taxation and Compliance in Tourism - The article outlines the tax implications for tourism services, including how to handle ticket sales and refunds, as well as the calculation of sales revenue for travel agencies [16][22] - Certain cultural and religious venues are exempt from value-added tax (VAT) on ticket sales, including museums, galleries, and places of worship [17] - Refund fees and service charges for ticket cancellations can be invoiced under "other modern services" and are subject to VAT [18] - The process for foreign travelers to claim tax refunds on purchases made in "immediate refund" stores is detailed, including necessary documentation and procedures [20] - Travel agencies must calculate their sales revenue based on the fees collected for various services, which cannot be invoiced as VAT-exclusive [22]