【正文】 ty and also caused him a lot of legal trouble. The legal trouble came as a result of the fact that he was speaking out against the government. I like to reference such texts from time to time as an example both of the fact that history does repeat itself and that this world is not so big that what applies to one society does not in any way touch another society. On a much smaller scale,Emerson39。 names and figuring out what to do with them for the brief time each week that I stand in front of them. I do not consider the challenges of learning to live here part of a purposeful life. I consider those issues existential in nature. One of the problems with my life in America was that I felt it had no purpose. I went to work every day and even did what I could to make my colleagues39。m nothing if not that! In his text he expounds on the idea that one must give their life a purpose. And that is the true topic of this entry. These last four years have been so easy: teach for a grand total of six hours a week, and the rest of my time is mine. Since I39。ve not yet read it, I strongly encourage you to do so. In this essay, the venerable Emerson talks about eschewing the trappings of society and finding one39。s cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90minute episodes. The quick pacing threw off many native viewers, who are accustomed to a more leisurely daytimesoapstyle narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the fulllength version and found the truncated one not difficult to follow. What39。s villages and entertain nomadic families, but their fame has spread around the world. On May 16 and 17, nearly 100 singers and dancers from the troupe performed at Beijing39。t help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。 4 參考文獻(xiàn) 12 您好，為你提供優(yōu)秀的畢業(yè)論文參考資料，請(qǐng)您刪除以下內(nèi)容， O(∩ _∩ )O 謝謝?。。?A large group of tea merchants on camels and horses from Northwest China39。如果企業(yè)倒閉，導(dǎo)游人員生病、養(yǎng)老就必將陷入困境。有關(guān)部門要大 力加強(qiáng)監(jiān)督查處以 “回扣 ”補(bǔ)償?shù)牟徽?dāng)削價(jià)行為，完備法制體制，提高行業(yè)進(jìn)入 門檻。建立一支由旅游、工商、公共安全專家、稅務(wù)、 物價(jià)、質(zhì)量技術(shù)監(jiān)督等部門的聯(lián)合執(zhí)法隊(duì)伍，來規(guī)范和整頓旅游購物市場，真正 做到明碼標(biāo)價(jià)，實(shí)價(jià)實(shí)標(biāo)。把導(dǎo)游出團(tuán)補(bǔ)貼與其提供服務(wù)的質(zhì)量和游客滿意度相掛鉤，加強(qiáng)對(duì)游客回訪和意見征集，對(duì)服務(wù)質(zhì)量差的實(shí)行較低帶團(tuán)補(bǔ)貼 。其次，導(dǎo)游與旅行社之間是雇傭關(guān)系，要建立合同關(guān)系并確立適當(dāng)?shù)纳鐣?huì)保障體系，為全職導(dǎo)游人員購買各項(xiàng)社 會(huì)保險(xiǎn)，解決導(dǎo)游的后顧之憂。在旅游行業(yè)中建立合理的導(dǎo)游薪酬制度不僅是“按勞分配”原則的具體體現(xiàn)，也是確保合法的旅游傭金制度順利實(shí)施的必要舉措。因旅游有淡旺季之分，旅行社企業(yè)在制定導(dǎo)游薪酬標(biāo)準(zhǔn)時(shí)應(yīng)力求做到以旺季的高收入來彌補(bǔ)淡季低收入，導(dǎo)游全年的收入應(yīng)盡可能定在社會(huì)平均水平之上。所以，正是回扣的存在使旅行社的削價(jià)競爭成為可能，壓價(jià)競爭不僅擾亂了旅行社行業(yè)的正常競爭，而且嚴(yán)重影響了旅游業(yè)整體接待質(zhì)量。旅行社決不會(huì)打無利潤的戰(zhàn)爭。雖然導(dǎo)游工作涉及的食、住、行、游、購、娛中包括購這一項(xiàng)，但導(dǎo)游在其中起的只是翻譯和輔導(dǎo)作用，以幫助旅游者更好地完成購物活動(dòng)，解決各種問題，介紹有民族特色的紀(jì)念品，而不應(yīng)是與商家聯(lián)合起來坑騙旅游者。定點(diǎn)商店與導(dǎo)游、旅行社暗中交易，所以沒有人確切地知道某一導(dǎo)游每月的回扣收入為多少，旅行社和定點(diǎn)商店按規(guī)定應(yīng)交多少稅。 學(xué)歷層次 百分比（ %） 高中、中職、中專 大專 本科 研究生以上 0 表一導(dǎo)游隊(duì)伍學(xué)歷構(gòu)成表 1 1 來源：《旅游調(diào)研》 2021 年第 4期 數(shù)據(jù)截止于 2021 年 8 月 8 2 導(dǎo)游購物回扣問題 造成的 負(fù)面影響分析 對(duì)行業(yè)發(fā)展的危害性 購物回扣的直接來源是“商品購銷差價(jià)與偷稅漏稅”。但是，導(dǎo)游隊(duì)伍的學(xué)歷和文化程度并沒有出現(xiàn)質(zhì)的飛躍?！靶轮袊膶?dǎo)游隊(duì)伍最早產(chǎn)生在二十世紀(jì)七十年代后期，當(dāng)時(shí)由于我國旅游事業(yè)的剛剛起步，外語類院校的畢業(yè)生能獲得優(yōu)先從事導(dǎo)游工作的機(jī)會(huì)。 在競爭的壓力和利益的驅(qū)使下 , 許多旅行社僅以“顧客導(dǎo)向”為主 , 忽視“成7 本導(dǎo)向” , 競相以削價(jià)為主要手段來銷售產(chǎn)品 , 使得銷售價(jià)與采購價(jià)之間的差異微乎其微” (楊雪蘭， 2021)???。這些都是導(dǎo)游拿回扣的直接原因。 許多旅行社為了節(jié)約成本都是在旺季時(shí)臨時(shí)聘請(qǐng)導(dǎo)游的，不但不發(fā)給導(dǎo)游人員微薄的工資和各種福利保障，而且還要求他們向旅行社交納上千元的押金和一定的管理費(fèi)用、帶團(tuán)“人頭費(fèi)”（即導(dǎo)游花錢買團(tuán)帶）等等。 旅游回扣形成的原因 第一；現(xiàn)行的導(dǎo)游薪金制度不合理是這一問題的根源。認(rèn)清導(dǎo) 游購物回扣的造成的惡劣影響，在一定程度上會(huì)增加改革導(dǎo)游薪酬的力度。最后通過幾個(gè)不同的角度解釋購物回扣形成的原因，這也是第一部分的主要內(nèi)容和本篇論文的重點(diǎn)，原因的詳述是下文的對(duì)策建議提出的基礎(chǔ)。 基本內(nèi)容 分為三個(gè)部分：第一部分，對(duì)導(dǎo)游購物回扣問題進(jìn)行現(xiàn)狀的分析。對(duì)導(dǎo)游 5 來說，導(dǎo)游向游客推薦一些旅游商店去消費(fèi)，商家以游客購買額的一定比例付費(fèi) 給導(dǎo)游，導(dǎo)游沒有將此部分折扣、傭金入賬而是據(jù)為己有，此部分收入即為導(dǎo)游 回扣（苗學(xué)玲， 2021??］。經(jīng)營者銷售或者購買商品，可以以明示方式給 予對(duì)方折扣，可以給中間人傭金。 第三：增強(qiáng)人們的出游信心，加快實(shí)現(xiàn)大眾旅游時(shí)代的到來。這也是我國旅游體系業(yè)發(fā)展不健全的表現(xiàn)之一，對(duì)這一問題的研究將促進(jìn)我國旅游市場的規(guī)范化，同時(shí)也為相關(guān)立法部門提供資料和建議。 11 10 10 嘗試建立導(dǎo)游人員薪金體制和社會(huì)保險(xiǎn)體系 10 建立公正、合理的導(dǎo)游人員薪資分配制度 8 2 導(dǎo)游購物回扣問題負(fù)面影響分析 5 本論文要做的工作及論文結(jié)構(gòu)框架 5 本論文研究的意義 關(guān)鍵詞 ： 導(dǎo)游 購物 回扣研究 2 Study on the problems and Countermeasures of tour shopping rebate ABSTRACT:Tourism shopping is an indispensable link and travel six elements of tourism important project arrangement, constitute the most potential growth and