对烟酒发票入账的限制-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	对烟酒发票入账的限制
释义	法律分析：企业买烟酒可以从招待费中列支。招待费本身是有限制的。根据营业额有一定的百分比可以用于招待费列支。如超出该百分比规定的数额，超出部分需要缴纳企业所得税。法律依据：《企业所得税税前扣除办法》第四十三条:纳税人发生的与其经营业务直接相关的业务招待费，在下列规定比例范围内，可据实扣除：全年销售(营业)收入净额在1500万元及其以下的，不超过销售(营业)收入净额的5 ‰；全年销售(营业)收入净额超过1500万元的，不超过该部分的3 ‰。
随便看	打未成年耳光违法么打未成年一耳光违法么？未成年打人赔多少钱打未成年一耳光是否违法？打了未成年一个耳光立案嘛成年人打了未成年人一个耳光怎么处理打未成年人一耳光违法吗假一赔十最低赔多少？一般纳税人3个点的专票可以抵扣吗找代写违法吗 -法律知识交通事故脑梗塞可以做伤残鉴定吗交通事故脑梗塞能不能做伤残鉴定出了脑梗塞还能参加交通事故伤残鉴定吗交通事故脑梗塞是否可以做伤残鉴定 -法律知识交通事故脑梗塞能做伤残鉴定吗土地子女可以继承吗？爷爷留下的土地孙子能继承吗 -法律知识农村的房子和田地可以让孙子继承吗祖父可以把房产直接给孙子继承吗孙子女可以直接继承爷爷留下的房产吗 2023年婚后老公办的信用卡还不上和老婆有关系吗 2023年老公欠信用卡离婚后妻子还吗 2023年夫妻分居丈夫欠信用卡妻子要还吗 -法律知识 2023年征信黑户结婚可以领证吗父母欠银行信用卡黑户孩子能当兵吗 controversy between the parties controversy concerning contract of guaranty controversy over a brokerage contract controversy over a construction project contract controversy over a contract for carriage of luggage by rail controversy over a contract for financial leasing controversy over a contract for lease controversy over a contract for leasing enterprises controversy over a contract for passenger shipping controversy over a contract for patent licenses controversy over a contract for processing work controversy over a contract for railroad cargo transportation controversy over a contract for railroad transport of luggage controversy over a contract for waterway cargo transportation controversy over a contract for waterway luggage transportation controversy over a contracting agreement in rural areas controversy over a contract of gift controversy over a contract of public performance controversy over a contract of sale controversy over a cooperative joint venture contract controversy over adoption controversy over a fiduciary contract controversy over agreements on contracting an enterprise controversy over a joint management of merchant shipping contract controversy over a labor contract

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