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六张表告诉您业务招待费怎么理解

2016-9-20 21:46| 发布者: 会计小编| 查看: 597| 评论: 0

摘要:   所谓业务招待费是指企业为生产、经营业务的合理需要而支付的应酬费用。它是企业生产经营中所发生的实实在在、必需的费用支出,是企业进行正常经营活动必需的一项成本费用。那么,业务招待费都包括什么?其税前扣 ...

  所谓业务招待费是指企业为生产、经营业务的合理需要而支付的应酬费用。它是企业生产经营中所发生的实实在在、必需的费用支出,是企业进行正常经营活动必需的一项成本费用。那么,业务招待费都包括什么?其税前扣除标准有哪些?快随小编一探究竟!

  一、税法可以列支的范围

  二、业务招待费的计算基数法条规定

  三、计算业务招待费税前扣除基数的四条相关规定

  四、收入与业务招待费计算基数的关系表

  五、扣除的四大条件

  六、一个值得关注的税务通知

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