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《工业企业财务制度》规定,企业可根据生产经营的实际需要,按业务量的大小合理开支一定的业务招待费。业务招待费的规定开支比例为:全年销售净额在1500万元(不含1500万元)以下的,不超过年销售净额的5‰;超过1500万元(含1500万元)但不足5000万元的,不超过该部分的3‰;超过5000万元(含5000万元)但不足一亿元的,不超过该部分的2‰;超过一亿元(含一亿元)的,不超过该部分的1‰。为使会计人员能较快、较准确地计算出业务招待费控制额,笔者根据原超额累进所得税的速算原理,结合上述规定比例,设计如下“业务招待费控制额快速计算表”。
The “Financial Regulations of Industrial Enterprises” stipulates that enterprises may reasonably spend a certain amount of business hospitality expenses according to the actual needs of production and operation according to the size of the business. Business entertainment expense provisions for the proportion of expenditure: the annual net sales of 15 million yuan (not including 15 million yuan) less than the annual net sales of 5 ‰; more than 15 million yuan (including 15 million) but less than 50 million yuan, no more than 3 ‰ of the part; more than 50 million yuan (including 50 million yuan) but less than 100 million yuan, not exceeding 2 ‰ of that portion; and over 100 million yuan (including 100 million yuan) Do not exceed 1 ‰ of this part. In order to enable accountants to more quickly and accurately calculate the amount of business entertainment control, the author based on the original excessively progressive income tax speed calculation principle, combined with the provisions of the ratio, designed as follows “business hospitality control quick calculation table ”.