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TOURISM

                             Travelling  turnover  is  the  proceeds  generated  from

                        implementing  travelling  business  activities  including  package  and
                        semi-package  tours  for  domestic  and  foreign  tourists  by  travel
                        establishments;  providing  tourism  information,  tour  advisory  and
                        planning; tourist guide and tourist agent (setting for other units).

                             Domestic  tourists  are  Vietnamese  citizens,  foreigners

                        permanently residing or working in Vietnam and foreign nationalities
                        coming to Vietnam who are leaving their regular residence for another
                        place within Vietnam’s territory for a consecutive period of less than
                        12 months with the main purpose of not conducting activities to earn
                        their living in the destination.


                            Expenditure of domestic tourists is the sum of money spent by
                        domestic tourists in advance (to prepare for the trip) and during the
                        trip (personal expenditure such as food, accommodation, travel...;).
                        Expenditure  of  domestic  tourists  excludes  the  following:  (1)
                        Purchase of goods for business purposes -  buying goods for resale to

                        other  tourists,  buying  goods  for  business  to  be  incorporated  in  the
                        trip; (2) Money for investment, contract transactions of tourists such
                        as  investment  in  the  purchase  of  houses  and  land,  real  estate  and
                        other valuable assets (such as vehicles, trucks, boats, second house),

                        eventhough the purchase of these assets for future travel spent on this
                        trip; (3) Cash granted for relatives and friends during the trip.

                            Formula  for  calculation  of  average  number  of  staying  days  per
                        tourist,  average  expenditure  per  visitor  and  average  expenditure  per
                        day per tourist.



                                   Average number of staying   =   Total staying days
                                        days per tourist             Total tourists





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