Core Viewpoint - The article discusses tax issues commonly faced by tourism operators, particularly focusing on tax exemptions and regulations related to ticket sales and additional services in the tourism industry [1][4][12]. Group 1: Tax Exemptions for Ticket Sales - Revenue from ticket sales for exhibitions held in art galleries is exempt from value-added tax (VAT) [1][3]. - The exemption applies to various cultural institutions, including museums and art galleries, for their first ticket revenue [3]. Group 2: Tax Obligations for Additional Services - Revenue from additional paid services in scenic areas, such as electric cars and boats, is subject to VAT and does not qualify for the exemption [4][5]. - Operators must charge VAT on income from services like cable cars and ferries, as these are categorized under "cultural and sports services" [5]. Group 3: Tax Calculation for Travel Agencies - Travel agencies can deduct certain fees, such as accommodation and dining costs, from their total sales when calculating VAT [6][11]. - Agencies must provide valid invoices for expenses paid to other entities or individuals to substantiate deductions [7][11]. Group 4: Tax Benefits for Individual Operators - Individual operators, such as those running homestays, can benefit from tax incentives if their annual taxable income does not exceed 2 million yuan [12][15]. - Monthly sales below 100,000 yuan are exempt from VAT, and operators can also enjoy reduced rates on various taxes [13][15].