业务招待费可以结转下年抵扣么-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	业务招待费可以结转下年抵扣么
释义	不可以,招待费(实际发生的)X 60% 与当年销售额的千分之5相比较小者可以税前扣除,余下的不可以递延到以后年度抵扣。法律依据:《中央企业负责人履职待遇、业务支出管理办法》第二十三条企业负责人进行业务招待所发生的费用应当由相关部门及时结算。业务招待费用报销应当提供内部审核流程、发票以及招待清单，如实反映招待对象、业务招待活动内容、招待费用等情况，不得将业务招待费用以会议、培训、调研等费用的名义虚列、隐匿。
随便看	工程质量检测法律依据都有哪些规定工程质量检测法律依据都有哪些规定工程质量检测法律依据都有哪些规定工程质量检测法律依据都有哪些规定传销100万判刑多少年传销一般判多少年传销要判多少年？注册50万公司一年税是多些注册资本50万要交多少？营业执照注册资本500万,实际只需要多少钱 -法律知识注册资本50万实际缴纳多少呢注册资金50万，实际上缴了多少？贷款50万17年每月还多少 -法律知识网上贷款欠了50万超过10天了可以只还本金吗欠银行贷款50万判几年 50岁1000万元可以养老了吗 -法律知识 45岁1000万离退休够用吗？居民养老每年交1000,15年后拿多少养老金？居民养老每年交5000,60岁能领多少？城镇养老保险50岁一个月交100060岁后领多少养老金交500元60岁能领多少 65岁发400元养老金吗银行贷款50万要求什么条件贷款拖欠50万会怎么样贷款欠了四十万有什么影响，不看后悔一辈子 controversy over the ownership of a chain of mountains controversy over the ownership of a water area controversy over the ownership of private housing during renovation controversy over the ownership of treasure trove controversy over the ownership of woods and woodland controversy over the right of inheritance controversy over the rights in performance controversy over the right to adapt a work controversy over the right to assign a patent controversy over the right to broadcast a work controversy over the right to duplicate a work controversy over the right to eliminate harassment from neighboring real property controversy over the right to exhibit a work controversy over the right to get married controversy over the right to licensed use of a patent controversy over the right to publish a work controversy over the right to put a work to fixation controversy over the right to shoot films over a work controversy over the right to stage a work controversy over the right to the undersigning of patent inventor controversy over the right to the use of a chain of mountains controversy over the right to the use of barren hills controversy over the right to the use of forest controversy over the right to the use of land controversy over the right to the use of mudflat

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