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按照《企业所得税法实施条例》第四十三条规定:“企业发生的与生产经营活动有关的业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5‰。”也就是说,税法给业务招待费的税前扣除同时设置了两个控制指标:一个是不超过实际发生额的60%;另一个是不超过当年销售(营业)收入的5‰。二者相互制约,把业务招
According to Article 43 of the Implementation Regulation of the Law of the PRC on Enterprise Income Tax, “The expenditure on business entertainment expenses incurred by an enterprise in connection with the production and business activities shall be deducted according to 60% of the amount incurred but not exceeding the maximum of sales (business) income 5 ‰. ”In other words, the Tax Law pre-tax deduction for business hospitality also set two control indicators: one is not more than 60% of the actual amount; the other is not more than the sales (business) revenue that year 5 ‰. Restrictions between the two, the business move