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‰。
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