【正文】 English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in China39。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。而隸屬旅行社 “人頭費 ”和簽單費的壓力，徹底擺脫 “導購 ”的包袱， 轉(zhuǎn)而提高業(yè)務(wù)和服務(wù)質(zhì)量來參與旅行社的帶團競爭 加強對旅行社企業(yè)勞動人事制度的監(jiān)管力度 旅行社企業(yè)在國家發(fā)展旅游業(yè)中發(fā)揮了重要的作用，但有些企業(yè)鉆國家在11 勞動人事監(jiān)管力度不足的漏洞，至《勞動法》于不顧，至“五險”（養(yǎng)老、 失業(yè)、工傷、生育、醫(yī)療）等社會保險。應該執(zhí)行合法傭金制度， 由旅游經(jīng)營行業(yè)組織商定傭金的合理比例，尋求實現(xiàn)商家、司陪人員和旅行社企 業(yè)之間利益的公平分配，并將傭金收授限于旅游商品銷售企業(yè)和旅行社企業(yè)之間 結(jié)算，杜絕高額傭金和暗箱操作。所10 以，首先應該提高導游的底薪和帶團補貼費用的金額，讓導游成為高薪職業(yè)。具體來說，衡量導游工作量時可考慮一定時段內(nèi)導游累計工作時間和服務(wù)的團隊人數(shù)；衡量工作質(zhì)量時可參考導游的等級和游客填寫的密封回收的導游服務(wù)質(zhì)量評價表。 對旅行社的影響 目前，無論國際社還是國內(nèi)社都深陷于削價競爭的旋渦中，旅行社的利潤率越降越低。 回扣的存在對國家的影響表現(xiàn)在巨額的稅收損失上，回扣是不如實入賬的好處費。直到 2021 年，國家進一步改革和放寬了導游考試的形式，下放了導游考試的命題和模式的權(quán)限，導致更多的新導游進入到了旅游行業(yè)的隊伍之中。有關(guān)數(shù)據(jù)顯示在 20 世紀末旅行社的利潤率還在 8%左右，但到了 21世紀的最近幾年旅行社的利潤率已經(jīng)跌到了 2%左右，我國旅行社業(yè)正逐步成為微利時代。當然，也有旅行社不給導游基本工資。即導游回扣問題對行業(yè)發(fā)展的危害性、對導游人員自身的形象影響、對旅游者的權(quán)益和正當利益的影響。 本論文要做的工作及論文結(jié)構(gòu)框架 導游購物回扣問題已經(jīng)影響到旅游業(yè)的健康發(fā)展， 找出 導游回扣形成的根 本 原因 ， 采取科學、實事求是的態(tài)度 ， 引導導游回扣回歸正?；?、法律化、可 接受化 是本文的主要工作。 本論文所研究的導游回扣 導游回扣的法律定義來源于《中華人民共和國反不正當競爭法》第八條：“在 賬外暗中給予對方單位或者個人回扣的，以行賄罪論處；對方單位或者個人在賬 外暗中收受回扣的以受賄罪論處。導游回扣現(xiàn)象的出現(xiàn)有很多原因，但造成不當?shù)膶в钨徫锘乜郜F(xiàn)象的根源卻是導游薪酬制度的不合理以及各項監(jiān)督和約束法規(guī)的缺失。 9 3 治理旅游回扣的對策 7 旅行社企業(yè)惡性削價競爭的必然結(jié)果 5 本論文所研究的導游回扣 1 導游購物回扣問題研究與對策建議 摘要 ： 旅游購物是旅游六要素中不可或缺的環(huán)節(jié)和旅游行程重要的項目安排 ,也是旅游業(yè)收入構(gòu)成中最具潛力的增長點。這也是我國旅游體系業(yè)發(fā)展不健全的表現(xiàn)之一，對這一問題的研究將促進我國旅游市場的規(guī)范化，同時也為相關(guān)立法部門提供資料和建議。經(jīng)營者銷售或者購買商品，可以以明示方式給 予對方折扣，可以給中間人傭金。 基本內(nèi)容 分為三個部分：第一部分，對導游購物回扣問題進行現(xiàn)狀的分析。認清導 游購物回扣的造成的惡劣影響，在一定程度上會增加改革導游薪酬的力度。 許多旅行社為了節(jié)約成本都是在旺季時臨時聘請導游的，不但不發(fā)給導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用、帶團“人頭費”（即導游花錢買團帶）等等。 在競爭的壓力和利益的驅(qū)使下 , 許多旅行社僅以“顧客導向”為主 , 忽視“成7 本導向” , 競相以削價為主要手段來銷售產(chǎn)品 , 使得銷售價與采購價之間的差異微乎其微” (楊雪蘭， 2021)???。但是，導游隊伍的學歷和文化程度并沒有出現(xiàn)質(zhì)的飛躍。定點商店與導游、旅行社暗中交易，所以沒有人確切地知道某一導游每月的回扣收入為多少，旅行社和定點商店按規(guī)定應交多少稅。旅行社決不會打無利潤的戰(zhàn)爭。因旅游有淡旺季之分，旅行社企業(yè)在制定導游薪酬標準時應力求做到以旺季的高收入來彌補淡季低收入，導游全年的收入應盡可能定在社會平均水平之上。其次，導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?shù)纳鐣Ｕ象w系，為全職導游人員購買各項社 會保險，解決導游的后顧之憂。建立一支由旅游、工商、公共安全專家、稅務(wù)、 物價、質(zhì)量技術(shù)監(jiān)督等部門的聯(lián)合執(zhí)法隊伍，來規(guī)范和整頓旅游購物市場，真正 做到明碼標價，實價實標。如果企業(yè)倒閉，導游人員生病、養(yǎng)老就必將陷入困境。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。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。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。 he wondered how in the world he came to belong there. Indeed his penning and publishing this essay caused his exmunication from high society 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。s president, who is also a renowned tenor, tells China Daily. During a tour in 1985, he went to a village and met an elderly local man, who told him a story about his friendship with a solider from Shenyang, capital of Northeast China39。s Zhangye city during their journey to Kazakhstan, May 5, 2021. The caravan, consisting of more than 100 camels, three horsedrawn carriages and four support vehicles, started the trip from Jingyang county in Shaanxi on Sept 19, 2021. It will pass through Gansu province and Xinjiang Uygur autonomous region, and finally arrive in Almaty, formerly known as AlmaAta, the largest city in Kazakhstan, and Dungan in Zhambyl provin