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问题	烟酒招待费能税前扣除吗
释义	法律客观：《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‰。《中华人民共和国企业所得税法实施条例》第四十四条企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售（营业）收入15%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
随便看	一般诈骗罪开庭会判多久诈骗罪开庭过后会被立马逮捕么一般诈骗案被抓之后会多久开庭一般诈骗案被抓之后会多长开庭？诈骗开庭了能逮捕吗诈骗犯抓起来了多久开庭 -诈骗犯罪诈骗把钱还了要判刑吗诈骗把钱还了还需要判刑吗诈骗罪还了钱还能告吗？如果诈骗罪还了钱还能告么对方犯诈骗罪还了钱还能告吗诈骗把钱还了要判刑吗？诈骗把钱还了还会判刑嘛如果诈骗罪还了钱还能告嘛？诈骗罪还了钱还可以告吗诈骗罪判了钱要还吗诈骗把钱还了还判刑吗？诈骗罪还了钱还能起诉吗？诈骗后把钱还了还判刑吗诈骗把钱还了还判刑嘛？诈骗把钱还了还会判刑么被告诈骗罪如果还了钱还判刑么如果诈骗罪还了钱还能告么？把诈骗的钱还了还判刑吗诈骗犯把钱还了还用判刑吗 people's commune people's congress people's congress at the basic level People's Congress at the corresponding level people's congress at the next higher level people's congress at the provincial level people's congress of the higher level people's council people's court Peoples Court people's court at the basic level people's court at the corresponding level people's court at the county level people's court at the domicile of the defendant people's court at the locality of a crime people's court at the next higher level people's court at the original domicile of the defendant people's court at the place of a constituency people's court at the place of the authorizing party people's court at the place of the licensee people's court at the place of the procurated party people's court at the place where the licensor is situated people's court at the place where the plaintiff's domicile is situated people's court at the place where the plaintiff's residence is situated people's court at the place where the principal crime was perpetrated

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