招待费应如何计算扣除业务招待费是指纳税人为生产、经营业务的合理需要而发生的费用。现行财务制度规定业务招待费可以进费用，《中华人民共和国企业所得税暂行条例实施细则》也明确“纳税人按财政部的规定支出的与生产、经营有关的业务招待费，由纳税人提供确实记录或单... Hospitality should be how to deduct business hospitality refers to the taxpayers for the production and business operations of the reasonable needs of the costs incurred. The current financial system provides for entertainment expenses can be entered into the “People’s Republic of China Enterprise Income Tax Provisional Regulations for the Implementation of Rules” also clearly "taxpayers spending in accordance with the provisions of the Ministry of Finance production and business-related business hospitality provided by the taxpayer to provide a true record Or single ...