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全国分行业的《企业财务制度》与《股份制试点企业财务管理若干问题的暂行规定》、《外商投资企业财务管理规定》(以下简称《制度规定》),允许企业为业务经营的合理需要在规定限额内支付的业务招待费(“交际应酬费”)据实列入管理费用。 《制度规定》依照企业组织形式的不同,对销售净额限额与费率作出了两种具体规定。十个分行业的企业统一规定分为四个等级:全年销售净额在1500万元(不含1500万元)以下的、超过
Provisional Regulations on Certain Issues Concerning the Financial Management of Joint-stock Pilot Enterprises and Provisions on the Financial Management of Foreign-invested Enterprises (hereinafter referred to as the “Institutional Provisions”), which allow enterprises to make reasonable demands for business operations, Business entertainment expenses (“social entertainment expenses”) paid within the limit are actually included in the management fees. “System Regulations” In accordance with the different forms of business organizations, the sales of net limits and rates made two specific provisions. Ten sub-sectors of the unified business regulations are divided into four levels: the annual net sales of 15 million yuan (not including 15 million yuan) below, more than