Core Viewpoint - The article discusses the tax deduction rules for business entertainment expenses, emphasizing that only expenses related to production and operation activities can be deducted at a rate of 60%, with a cap of 5‰ of the annual sales revenue [3][9]. Summary by Sections - Deduction Rate and Limitations - Business entertainment expenses can be deducted at 60% of the incurred amount, but the maximum deduction cannot exceed 5‰ of the annual sales revenue [5][9]. - Example Calculation - For a company with an annual sales revenue of 10 million yuan and business entertainment expenses of 100,000 yuan, the deductible amount would be calculated as follows: - 100,000 × 60% = 60,000 yuan (60% of expenses) - 10,000,000 × 5‰ = 50,000 yuan (5‰ of sales revenue) - Therefore, the deductible business entertainment expense would be 50,000 yuan, as it is the lower of the two calculations [7]. - Legal Basis - The tax deduction rules are based on Article 43 of the Implementation Regulations of the Corporate Income Tax Law of the People's Republic of China, which stipulates the conditions for deducting business entertainment expenses [9].
涉税名词一起学 | 税前扣除系列(16)业务招待费扣除时有哪些注意事项?
蓝色柳林财税室·2025-07-11 09:08