| 单词 | Tour package |
| 释义 | 旅行團 A contract between a tour operator or travel agency and a tourist that provides for a holiday or sightseeing or recreational tour and includes both travel and accommodation. Contracts for the provision of a package tour often indicate that parts of the package tour will be carried out by persons other than the tour operator that contracts with the consumer. 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. The Package Tour Accident Contingency Fund Scheme provides financial relief to outbound travellers injured or killed in accidents while touring abroad. In relation to taxation, where profits are derived from the sale of packaged tours, the retailing effort including marketing and sale of the tours may be the activity most responsible for earning the profits which, if it takes place in Hong Kong, will make the profits subject to profits tax: D 14/9611 IRBRD 406. See also Tourist; Travel agent. .旅遊經營商或旅行代理與遊客之間的合約，其中提供假期或觀光或康樂旅客團，並包括旅遊及住宿。提供旅行團的合約通常會指出旅行團會由與顧客訂立合約的旅遊經營商以外的人履行的部分。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。旅行團意外緊急援助基金計劃為在外地旅遊時蒙受傷害或死亡的旅客提供經濟上的濟助。就課稅而言，如從銷售旅行團獲得利潤，則零售業務包括市場銷售及旅行團銷售可以是致使獲得有關利潤的主要活動，如在香港進行，則有關的利潤須被納入利得稅的範圍：D 14/9611 IRBRD 406。另見 Tourist; Travel agent。 |
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