随着社会主义市场经济的发展，企业作为一个独立的商品生产经营者，其与外界的各种经济交往日益增多，企业为了谋求发展．必然发生一些交际应酬支出。为了适应这种客观形势的发展，财务制度规定业务招待费可以进入成本，新的企业所得税也规定．纳税人发生与生产、经营有关的业? With the development of the socialist market economy, the enterprise as an independent commodity producer and operator has increased its various economic contacts with the outside world. There will inevitably be some communication and entertainment expenses. In order to adapt to the development of this objective situation, the financial system stipulates that hospitality fees can enter the cost, and the new corporate income tax also provides. What happens to taxpayers in relation to production and operations?