风险点一点我国自古有“礼尚往来”的传统风俗,现代企业因业务拓展、接待客户需要,在逢年过节、会见客户时往往赠送客户一些地方特产、伴手礼等实物礼品,以增进感情、沟通往来。然而,一些企业在税务处理时,只知将相关费用计入业务招待费,依规定比例在企业所得税税前扣除,而忽视了赠送客户个人礼品应代扣代缴“其他所得”个人 Risk points China has always had the “reciprocity ” traditional customs, modern business because of business development, reception of customer needs, in the holidays, meet customers often give customers some local products, hand gifts and other gifts to enhance the feelings , Communicate with each other. However, some enterprises in the tax treatment, only know the relevant costs included in the business hospitality, according to the provisions of the proportion of corporate income tax deductions, while ignoring the gift of personal gifts should be withheld “other income” individuals