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酒的发票可以入账吗 -发票
释义
法律分析:
可以入帐。
借记“管理费用-业务招待费”科目,按照所得税法的有关作税务处理。
法律依据:
《中华人民共和国所得税法实施条例》 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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更新时间:2025/3/19 2:14:30