| 浅议业务招待费税前扣除政策 |
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| 引用本文： | 吕永. 浅议业务招待费税前扣除政策[J]. 涉外税务, 2008, 0(5) |
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| 作者姓名： | 吕永 |
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| 作者单位： | 沛县地方税务局,江苏,沛县,221600 |
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| 摘 要： | 本文比较了新旧企业所得税制度中业务招待费(交际应酬费)税前扣除政策的不同,分别从适用对象、扣除比例、计算基数以及计算方法四个方面作了详细探讨,并举例演示了具体计算过程的变化。
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| 关 键 词： | 业务招待费 税前扣除 费用列支 |
Policies on Pre-tax Deduction of Reception Expenses |
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| Yong Lv. Policies on Pre-tax Deduction of Reception Expenses[J]. International Taxation In China, 2008, 0(5) |
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| Authors: | Yong Lv |
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| Abstract: | This paper compares polices on pre-tax deduc- tion of reception expenses between the Enterprise Income Tax Law of PRC and laws and regulations applicable before, in the following aspects: the applicable entity, the deduction rate, the calculation basis and the calculation method, with an example as demonstration. |
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| Keywords: | Reception expense Pre-tax deduction Item- ization of expense |
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