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商业企业的业务招待费是指企业为促进商品流通，扩大经营的合理需要而支付的有关业务交际费用。《商品流通企业财务制度》对商业企业计提“业务招待费”作出了如下规定：①全年营业收入在１５００万元（不含１５００万元）以下的，不得超过年营业收人的５‰；②全年营业收入在?
Business hospitality business entertainment refers to the business in order to promote the circulation of goods, expanding the business of reasonable needs to pay the business communication costs. The “Financial Regulations of Commodity Circulation Enterprises” provides the following stipulations for commercial enterprises to make provision for “business entertainment expenses”: (1) If annual sales revenue is less than 15 million yuan (excluding 15 million yuan), the annual sales income shall not exceed 5 ‰ ; ② annual operating income at?