Group 1: Core Viewpoints - The article discusses the key points regarding the tax payment and invoicing for tourism companies under the differential taxation policy [1] Group 2: Differential Taxation Policy Details - The policy allows tourism service providers to calculate their sales amount by deducting certain expenses from the total price received [2] - The expenses that can be deducted include accommodation fees, catering fees, transportation fees, visa fees, ticket fees, and payments to other tourism companies [2] Group 3: Documentation Requirements - Valid documentation is crucial for differential deduction, including invoices for payments to domestic entities and signed receipts for payments to foreign entities [4] - If there are doubts about the signed receipts, notarized proof from foreign notary institutions may be required [4] Group 4: Tax Filing Steps - A sample process for tax filing is provided, including filling out specific forms and entering relevant sales amounts and tax rates [5][6] - The example illustrates how to report the sales amount and tax deductions accurately in the tax return forms [5][7]