中國國家旅遊局於2013年10月1日正式實施新「旅遊法」，並針對小費、服務費及佣金等正式入法規範，引發兩岸旅遊業者關注，小費議題在旅遊糾紛中常有一些案例，可見小費議題若不規範，勢必對經營者產生一些糾紛困擾。台灣現行定型化旅遊契約中對服務費已有明確載明規範，但針對小費卻無明確規範，從小費沿革及歐美國家實施制度中，對於小費認定則偏向自由給付制，中國亦是如此。 旅遊小費在台灣目前有全包制與額外給付制，所引申問題層面包含︰業者價格競爭力、導遊領隊服務收入保障及消費者對服務人員品質糾紛問題，因而產生收付偏差，在稅制上對小費也無明確規範。回歸小費與服務費原始定義，台灣勢必跟隨歐美國家腳步，尊重消費者的自主意願及服務人員權益，相關法令也勢必修法，本研究透過專家意見彙整出相關衝擊因素，利用AHP方法，探索出衝擊因素的主要因素為消費市場、財務運作、行程規劃、服務人員管理等策略，旅行業者應提早因應，否則將失去市場競爭力。 China NationalTourism Administration implementsTourism Law effecting on October 1st, 2013 and officially regulating tipping, service charge, and commission that get high attention from the two sides across the Taiwan Strait. The tip issue often exists in some travel dispute. It indicates that the tourism operators will face dispute if tipping is not regulated. Service charge in Taiwan has already been regulated officially in Template of Standardized Contract, but tipping hasn’t been regulated. As tip giving is inclined to consumers’ willing from the tipping development and implementation in Western countries, so does China. Tipping has two types in Taiwan, tip-included system and addition charge. The un-regulated tipping brings some problems including the price competitiveness in tourism industry, the service income guarantee of tour guide/tour leader, and the dispute of service quality between consumer and service provider leading to discrepancy between tipping given and service. Returning to the purpose of tipping and service charge, Taiwan will follow the steps of Western countries to respect consumer’s willing and service provider’s right, and the related laws shall be amended in the future. Therefore, the tourism has to comply the laws and adjust policy to prevent losing competitiveness in the market.This study collected and synthesized experts’ opinions methodically to investigate the impact factors by AHP (Analytic Hierarchy Process). The finding of this study indicates that the main impact factors are consumer market, financial operation, schedule and planning, service personnel management. Therefore, the tourism has to comply the laws and adjust policy to prevent losing competitiveness in the market.
