欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 这些业务招待费的发票帮我报 销了，这是不是还可以在税前 扣除? 是的，不过是有比例的。 啥比例? 60% 5%0 有这两个比例要注意。 我先说第一个。根据政策规定， 我们公司发生的和生产经营活动 有关的业务招待费支出，可以按 照发生额的60％扣除。 V 这意思是，不管我们花多少业务 招待费，都能在税前扣除60%? 这个问题就涉及到第二个比例了。虽 然业务招待费可以按发生额的60%扣 除，但最高不得超过当年销售(营业) 收入的5%o。 点击查看 6 企业发生的与生产经营活动有关的业务招待 费支出，按照发生额的60%扣除，但最高不 得超过当年销售(营业)收入的5‰。 【政策依据】 《中华人民共和国企业所得税法实施条例》 第四十三条 哦，这下我明白了，以后我会 多注意这两个限额。 另外，还有一个与业务招待费扣除 限额相关的要点您也要了解，那就 是我们在计算业务招待费扣除限额 时，销售(营业)收入额得包括视同 销售(营业)收入额。 点击查看 C 企业在计算业务招待费、广告费和业务宣传 费等费用扣除限额时，其销售（营业）收入 额应包括《实施条例》第二十五条规定的 ...

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].