招待费可以结转以后年度扣除? -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	招待费可以结转以后年度扣除? -法律知识
释义	法律分析：不可以，招待费（实际发生的）X 60% 与当年销售额的千分之5相比较小者可以税前扣除，余下的不得留待以后年度抵扣。法律依据：《中华人民共和国企业所得税法实施条例》第四十三条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‰。
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