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交际应酬费税前扣除标准
释义
法律分析:
交际应酬费是指企业为经营业务需要而发生的应酬费用,在会计上和税务上称为“业务招待费”。根据法律规定,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‰。
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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