“不合理低价游”问题层出不穷且久治不愈,主要归因于时下不合理的导游薪酬制度和旅行社营利机制。将西方“小费”文化及其法制化经验与中国具体实际相结合,实现导游“小费”合法化,承认导游收取旅游者自愿主动给予的“小费”的正当性,探索以此为基础的导游奖励机制,我们有必要对导游“小费”制度进行客观、全面的了解和研究,并结合我国具体国情,将导游“小费”合法化作为改革导游薪酬制度和旅游业营利机制的突破口。 “Unreasonable low-cost travel ” an endless stream of problems and prolonged treatment, mainly due to the unreasonable tour guide pay system and travel agency profit-making mechanism. The western “tip” culture and its experience of legalization and the concrete practice of China to achieve the tour guide “tip ” legalization, admitting the tour guide volunteers volunteered to give the “tip ” the legitimacy to explore This is a guide-based reward system. It is necessary for us to conduct an objective and comprehensive understanding and study of the tour guide’s “tip” system. In combination with our country’s specific national conditions, it is necessary to legalize the tour guide’s “tip” as a means of reforming the tourist guide pay system and tourism A Breakthrough in Operating Profit Mechanism.