【正文】 游人員資格考試制度，以吸引高校學(xué)生為主的更廣泛的社會(huì)人員投身旅游事業(yè)，也打破了導(dǎo)游隊(duì)伍的“門(mén)檻限制”。導(dǎo)游變成導(dǎo)購(gòu)，是對(duì)導(dǎo)游形象的極大損害。導(dǎo)游員是民間大使，工作特點(diǎn)是高腦力和高體力結(jié)合的獨(dú)立運(yùn)作，一名合格的導(dǎo)游，以專業(yè)知識(shí)、社會(huì)經(jīng)驗(yàn)、應(yīng)變能力、戶外的辛苦和超時(shí)的付出給游客帶來(lái)愉快、方便和時(shí)間的節(jié)約，從職業(yè)特點(diǎn)和從業(yè)資格來(lái)看導(dǎo)游員不應(yīng)該成為社會(huì)低收入者。使旅行社由低價(jià)競(jìng)爭(zhēng)轉(zhuǎn)向質(zhì)量 和人才的競(jìng)爭(zhēng)。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。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。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。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(mén)的聯(lián)合執(zhí)法隊(duì)伍，來(lái)規(guī)范和整頓旅游購(gòu)物市場(chǎng)，真正 做到明碼標(biāo)價(jià)，實(shí)價(jià)實(shí)標(biāo)。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(lái)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。定點(diǎn)商店與導(dǎo)游、旅行社暗中交易，所以沒(méi)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。 在競(jìng)爭(zhēng)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(jìng)相以削價(jià)為主要手段來(lái)銷(xiāo)售產(chǎn)品 , 使得銷(xiāo)售價(jià)與采購(gòu)價(jià)之間的差異微乎其微” (楊雪蘭， 2021)???。認(rèn)清導(dǎo) 游購(gòu)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。經(jīng)營(yíng)者銷(xiāo)售或者購(gòu)買(mǎi)商品，可以以明示方式給 予對(duì)方折扣，可以給中間人傭金。 7 旅行社企業(yè)惡性削價(jià)競(jìng)爭(zhēng)的必然結(jié)果 9 3 治理旅游回扣的對(duì)策 本論文所研究的導(dǎo)游回扣 導(dǎo)游回扣的法律定義來(lái)源于《中華人民共和國(guó)反不正當(dāng)競(jìng)爭(zhēng)法》第八條：“在 賬外暗中給予對(duì)方單位或者個(gè)人回扣的，以行賄罪論處；對(duì)方單位或者個(gè)人在賬 外暗中收受回扣的以受賄罪論處。即導(dǎo)游回扣問(wèn)題對(duì)行業(yè)發(fā)展的危害性、對(duì)導(dǎo)游人員自身的形象影響、對(duì)旅游者的權(quán)益和正當(dāng)利益的影響。有關(guān)數(shù)據(jù)顯示在 20 世紀(jì)末旅行社的利潤(rùn)率還在 8%左右，但到了 21世紀(jì)的最近幾年旅行社的利潤(rùn)率已經(jīng)跌到了 2%左右，我國(guó)旅行社業(yè)正逐步成為微利時(shí)代。 回扣的存在對(duì)國(guó)家的影響表現(xiàn)在巨額的稅收損失上，回扣是不如實(shí)入賬的好處費(fèi)。具體來(lái)說(shuō)，衡量導(dǎo)游工作量時(shí)可考慮一定時(shí)段內(nèi)導(dǎo)游累計(jì)工作時(shí)間和服務(wù)的團(tuán)隊(duì)人數(shù)；衡量工作質(zhì)量時(shí)可參考導(dǎo)游的等級(jí)和游客填寫(xiě)的密封回收的導(dǎo)游服務(wù)質(zhì)量評(píng)價(jià)表。應(yīng)該執(zhí)行合法傭金制度， 由旅游經(jīng)營(yíng)行業(yè)組織商定傭金的合理比例，尋求實(shí)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(xiāo)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。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。s essay affects me very deeply. Not as an urging to bee self reliant – I39。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－ all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the b oundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2021 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2021 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of fery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high qua