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关于香港公司包机从事内地旅游运输的税收问题，经研究，通知如下：一、为有利于香港、内地间空运旅游业务的发展，对从本包机运输务业的香港公司（以下简称包机人），准予以其香港、内地往返机票的收入总额（包括在香港、内地和任何地区所售上述机票）的50％作为营业额，按照3
Regarding the taxation of Hong Kong charter flights in the Mainland for tourism and transport, the study has notified as follows: 1. In order to facilitate the development of air travel business between Hong Kong and the Mainland, Hong Kong companies (hereinafter referred to as charter operators) To allow 50% of the total revenue of round-trip airfares in Hong Kong and the Mainland, including the aforementioned air tickets sold in Hong Kong, the Mainland and any part of the Mainland, as turnover, in accordance with 3