用好业务招待费保证企业健康发展

用好业务招待费保证企业健康发展

'业务招待费'是企业为业务经营的合理需要而支付的费用,纳税人按财政部的规定支出的与生产、经营有关的业务招待费,由纳税人提供确实记录或单据,经核准在规定的限额内准予扣除.

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Veröffentlicht in:对外经贸财会 2003-08 (8), p.35-35
1. Verfasser: 申守忠 刘刚
Format: Artikel
Sprache:chi
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业务招待费　企业经营
税收政策
财务审核制度
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container_title 对外经贸财会
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creator 申守忠 刘刚
description '业务招待费'是企业为业务经营的合理需要而支付的费用,纳税人按财政部的规定支出的与生产、经营有关的业务招待费,由纳税人提供确实记录或单据,经核准在规定的限额内准予扣除.
doi_str_mv 10.3969/j.issn.1673-8594.2003.08.016
format Article
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source 国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects 业务招待费　企业经营
税收政策
财务审核制度
title 用好业务招待费保证企业健康发展
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