（一）向境外单位销售的完全在境外消费的研发服务、合同能源管理服务、设计服务、广播影视制作和发行服务、软件服务、电路设计和测试服务、信息系统服务、业务流程管理服务、离岸服务外包业务；
消费券更多发挥的是短期刺激作用，从长远来看，要想持续激发市场热度，释放文旅潜力，就必须下足券外功夫。
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