业务招待费超过全年收入的5‰怎么办？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	业务招待费超过全年收入的5‰怎么办？
释义	法律分析：超出部分不得享受税收优惠政策，详情见《中华人民共和国企业所得税法实施条例》第四十三条。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‰。
随便看	两个公司合并如何办理两个公司合并如何办理？两个公司合并如何办理？超市商品保质期要提前多久下？超市商品保质期要提前多久下？超市商品保质期要提前多长时间下？个人在软件上修改了联系地址社保局审核吗个人在软件上修改了联系地址社保局审核么个人在软件上修改了联系地址社保局审核吗中间人介绍的活干完不给钱 -法律知识中间人介绍的活干完不给钱 -法律知识债权人有撤销权的前提是什么？债权人撤销权的行使原则债权人有哪些权利可以撤销债权？民法总则债权人可以行使撤销权吗债权人的撤销权应当注意什么债权人撤销权的行使原则债权人撤销权诉讼条件有什么债权人撤销权诉讼的条件债权人撤销权诉讼的条件有什么债权人的撤销权的行使期限债权人撤销权的情形出租车公司怎么注册？出租车公司怎么注册出租车公司怎么注册？ system of separate accounts of funds system of separate recognition system of separation of powers system of settlement management system of signature by the legal representative system of single imprisonment system of social consultancy and dialogue system of socialist laws system of sole-judge proceedings system of special recognition system of special responsibility for each person system of statistical report system of supervision over administration system of supervision over withdrawal of cases system of suspended pronouncement of sentence system of suspended prosecution system of suspension in combat situation system of taking turns system of tax division between central and local governments system of the board of directors system of the congress of staff and workers system of the court of second instance being the final instance system of the economic responsibilities of enterprise system of the economic responsibilities within an enterprise system of the law of reform through labor

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