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问:财政部(88)财工字588号《关于国营企业业务招待费开支有关规定的通知》(以下简称通知)下发以前,国家对国营企业是否有过这方面的规定?答:国家没有统一规定。但有些地方对业务招待费自行制定规定。财政部(88)财工字588号《通知》下发后,应统一按《通知》执行。问:在治理经济环境,整顿经济秩序的情况下,财政部为何允许企业在成本中开支招待费?答:由于有的地区自行规定按销售收入的一定比例提取业务招待费,浪费很大,并对社会风气造成了一些不良影响。为此,国务院在1988年10月6日《关于从严控制社会集团购买力的决定》中规定:要严格控制招待、交际费开支,地方自行规定按销售收
Q: Before the issuance of Notice No. 588 of the Ministry of Finance of the People’s Republic of China on the expenses for entertainment expenses of State-owned enterprises (hereinafter referred to as the Circular), has the state provided any provisions for state-owned enterprises? A: The state does not have Uniform provisions. However, in some places, business entertainment expenses are set by themselves. Ministry of Finance (88) 588 Cai Shui Zi “notice” issued, should be unified according to “notice” to implement. Q: Why should the Ministry of Finance allow enterprises to spend entertainment expenses under the control of the economic environment and the economic order rectification? A: Because some regions independently stipulate that the withdrawal of business hospitality based on a certain percentage of sales revenue is wasted, and Some negative impact on social ethos. To this end, the State Council on October 6, 1988, “on the strict control of the purchasing power of social groups in the decision,” states: to strictly control the hospitality, spending on social expenses, local regulations by sales revenue