《草原税务》一九九五年第六期刊出刘鹏同志“企业招待费扣除速算法一文，该文对超额累退率计算的业务招待资限额进行了简便快速计算，对方便计税做了有益的探讨。但经过多次反复推算论证和验算，得出的“速算扣除增加数”都不够准确、细致。为能准确计算所得税前业务招待费限 “Prairie Taxation” in the sixth issue in 1995 published Comrade Liu Peng, “Corporate Hospitality Deducting speed algorithm article, the article calculated the amount of entertainment overruns recalculated rate of encumbrance a simple and quick calculation of the convenience tax Beneficial discussion, but after repeated projections argues and checks, the resulting ”quick count deduction increase" are not accurate enough, detailed and accurate in order to be able to accurately calculate the income tax business hospitality limit