9月15日，第三届粤港澳大湾区发展工商大会于广州召开。会上，粤港澳大湾区会展业联盟正式宣告成立，同时《2024年度粤港澳大湾区展览 业发展报告》（以下简称《报告》）重磅发布，为大湾区展览业的发展描绘出清晰蓝图。 经济发展的"驱动器" 作为我国开放程度最高、经济活力最强的区域之一，粤港澳大湾区在国家发展大局中占据重要战略地位。而展览业，作为现代服务业的关键一 环，堪称城市经济发展的"驱动器"。它借助自身平台，实现了来自海外和全国的人流、物流、信息流等创新要素的脉冲式集聚，进一步释放出 粤港澳大湾区世界级城市群的超规模效应。 金融、物流、商业服务和专业服务等现代服务业的发展，是大湾区亟待加强协同、提升水平的重点领域。在此基础上，推动供应链管理、研 发、创意等新兴产业融合创新，对大湾区转型和创新发展意义重大。而展览业的协同发展，在这一进程中扮演着关键角色，它能推动区域要素 加速流动与整合，助力现代服务业体系构建，激发区域发展动力，提升区域竞争力。 撬动城市群的"巧实力" 粤港澳大湾区城市群间产业纽带紧密，构建起高效互联的经济生态圈。 20世纪80年代，伴随改革开放，香港制造业大规模北迁珠三角，设计、管理等核心环节留 ...

Core Viewpoint - The article discusses various tax regulations related to value-added tax (VAT) for different services and goods, emphasizing the importance of proper classification and accounting for tax purposes [2][5][6]. Group 1: Tax Regulations on Services - Taxpayers providing plant maintenance services are required to pay VAT under the category of "other living services" [2]. - Hotels and similar establishments providing conference venues and related services are taxed under "conference and exhibition services" [3]. Group 2: Taxpayer Obligations - Small-scale taxpayers providing construction services in different locations do not need to prepay taxes at the location of service provision if their monthly sales do not exceed 100,000 [4]. - Taxpayers selling both vegetables and other taxable goods must separately account for the sales of exempt and taxable items to qualify for VAT exemptions on vegetables [5][6]. Group 3: Tax Treatment of Specific Income - Revenue from transportation tickets that are not consumed due to customer delays is subject to VAT as "transportation services" [6]. - Fees collected for ticket refunds and service charges are classified under "other modern services" for VAT purposes [6]. Group 4: Policy References - The article cites several key regulations, including the announcement from the State Administration of Taxation regarding VAT management, the interim regulations on VAT, and notifications concerning VAT exemptions for vegetable circulation [8].