第十一条 增值税法第十六条所称增值税扣税凭证，应当符合国务院税务主管部门的有关规定，具体包括增值税专用发票、海关进口增值税专用缴款书、完税凭证、农产品收购发票、农产品销售发票以及其他具有进项税额抵扣功能的扣税凭证。
这意味着，行业劳动力正从提供标准化讲解的“流水线工人”，向提供个性化服务的“旅行策划师”升级，这是产业价值提升最坚实的微观基础。
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