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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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