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《中华人民共和国企业所得税法实施条例》调整了业务招待费的税前扣除规定,并与国际上的一些通行做法相接轨。企业应当在业务招待费不能全额扣除的前提下适当调整和控制招待规模,以求最大限度取得企业经济效益。
The Regulations for the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax have adjusted the provisions on pre-tax deduction of business entertainment expenses and are in line with some prevailing international practices. Enterprises should be in the business entertainment expenses can not be fully deducted under the premise of appropriate adjustments and control entertainment scale, in order to maximize the economic efficiency of enterprises.