审核货运代理企业(以下简称货代)企业所得税时,在计算业务招待费、广告费和业务宣传费(以下简称“两费”)税前扣除数据的选用上存在不同的做法,因而对企业所得税影响极大。笔者认为,货代企业应以计征营业税收入作为计算企业所得税“两费”扣除的依据。货代是指从事接受货物收 Audit of freight forwarding companies (hereinafter referred to as freight forwarding) enterprise income tax, in the calculation of business entertainment, advertising and business promotion expenses (hereinafter referred to as “two charges”) the use of tax deduction of data there are different approaches, and thus business Income tax has a great impact. In my opinion, freight forwarding companies should be based on business tax income tax calculation as a basis for calculating corporate income tax “two fees ” deduction. Freight forwarding refers to the acceptance of goods received