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招待费税前扣除标准的方法(Method of pre tax deduction standard for entertainment expenses)
招待费税前扣除标准的方法(Method of pre tax deduction standard for entertainment expenses)
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Standard method for pre tax deduction of text entertainment expenses
2010-5-10 14:30 readers upload [big and small] [Print] [I want error correction]
The new enterprise income tax law stipulates that the expenses incurred for business entertainment expenses incurred by enterprises in relation to production and operation shall be deducted from 60% of the amount incurred, but the maximum shall not exceed 5 per thousand of the sales (business) revenue of the year. But the new law does not specify the exact content of business entertainment.
Under normal circumstances, business entertainment fees include two parts, first, the daily b
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