上海作为国际化大都市 ,旅游企业在近几年发展中上缴的财政收入逐年增加。由于旅游企业的营业税是按规定扣减一定成本后缴纳 ,故而在经营过程中支付旅游团队成本、费用后取得发票的规范性、合法性问题就越来越引起有关方面的重视。根据《营业税暂行条例》规定 :旅游企业组织旅 As an international cosmopolitan city, the revenue of tourism enterprises turned over in the development of recent years has been increasing year by year. As the business tax of travel enterprises is paid after deducting a certain cost according to the regulations, the issue of normative and legality of obtaining invoices after traveling team costs and expenses in the course of operation has drawn more and more attention from relevant parties. According to the “Provisional Regulations on Business Tax” provides: travel business travel organization