代理进出口业务列支业务招待费有规定依据财税字[1995]56号文规定“代理进出口业务的代购代销收入可按不超过2%的比例列支业务招待费，超过2％部分作纳税调整。”这是国家对外贸企业代理进出口业务的一种政策鼓励，需要提醒企业的是，财务核算要将代购代销收入与其它业务收入分 Acting import and export business, the amount of business entertainment expenses are provided According to Cai Shui Zi [1995] 56 document “Acting import and export business consignment sales revenue can be no more than 2% of the proportion of business entertainment expenses, more than 2% part of the tax Adjustment. ”This is the country’s import and export business of foreign trade enterprises a policy encouragement, need to remind the business that the financial accounting should be purchasing agency sales and other business income points