| 单词 | Tour operator |
| 释义 | 旅遊經營商 Any person carrying on a business in Hong Kong which consists, wholly or in part, in organising and conducting tours for or in supplying guides to visitors to Hong Kong: Hong Kong Tourist Association Ordinance (Cap 302) s 2(1). The Travel Agents Ordinance (Cap 218) makes provision for a licensing scheme of travel agents providing outbound travel services. The Travel Industry Council of Hong Kong has developed a Tour Operators’ Code of Business Practice. In relation to the contractual obligations of tour operators, it is a matter of construction of the contract whether the contract is one where the tour operator agrees merely as agent to arrange for services to be provided by others, in which case there is an implied term that he will use reasonable care and skill in selecting those other persons; or one where the tour operator agrees to supply the services, in which case, subject to any exemption clause, there is an implied term that he will as supplier carry out the services with reasonable care and skill: Wong Mee Wan v Kwan Kin Travel Services Ltd [1995] 2 HKLR 541, 3 HKC 505. In relation to taxation, the source of profits of a tour operator is located where the services are performed for which the payment is made. See also Tour package; Tourist. 指任何在香港經營業務的人，而該業務包括為到訪香港的旅客組織旅遊活動，或為他們提供導遊服務：《香港旅遊發展局條例》（第302章）第2(1)條。《旅行代理商條例》（第218章）則就提供往外國旅遊服務的旅行代理商，訂下發出牌照事宜的規定。香港旅遊業議會編制了旅遊經營商的業務守則。就旅遊經營商的合約責任而言，旅遊經營商是否在有關的合約僅同意作為安排由他人提供服務的代理人（在這情況下，有適用於該旅遊經營商的隱含條款，即會採取合理的謹慎措施及技巧，以選取有關的合適人選），或旅遊經營商同意提供有關的服務（在符合任何豁免條例的情況下，有適用於該旅遊經營商的隱含條款，即作為供應商，會採取合理的謹慎措施及技巧提供有關的服務），則是對合約的解釋的事宜：Wong Mee Wan v Kwan Kin Travel Services Ltd [1995] 2 HKLR 541, 3 HKC 505。. 就課稅而言，旅遊經營商的利潤來源在於如已履行服務，便會獲支付款項。另見 Tour package; Tourist。 |
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