欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京顺义税务 条件。 我这小厂子的业务招 待费,是不是都可以 按发生额的 60% 扣 除阿? · 正· 解· 根据《财政部 国家税务总局关于调整个体工 商户、个人独资企业和合伙企业个人所得税 税 前 扣 除 标 准 有 关 问 题 的 通 知 》 （ 财 税 〔2008〕65 号）第五条规定:"个体工商 户、个人独资企业和合伙企业每一纳税年度 发生的与其生产经营业务直接相关的业务招 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%0。 这种看法是错误 的,销售收入里需 要包含视同销售收 能税前扣除了? 场景三 您这说法不对， 建期的业务招待费 并非完全不能税前 扣除。 我们公司还在筹建 期,没什么销售收 这期间的业务 招待费是不是就不 · 厘 · 解· 《国家税务总局关于企业所得税应纳税所得 额若干税务处理问题的公告》（国家税务总 局公告 2012年第 15 号）第五条规定：企业 在筹建期间，发生的与筹办活动有关的业务 招待费支出，可按实际发生额的 60% 计入企 业筹办费，并按有关规定在税前扣除。 场景四 关联内容 企业所 ...

Group 1 - The article discusses the tax deduction policy for business entertainment expenses, allowing companies to deduct 60% of such expenses related to production and business activities [2][3]. - However, the total deduction for business entertainment expenses cannot exceed 5% of the company's annual sales revenue [3][4]. - When calculating the deduction limit for business entertainment expenses, the sales revenue must include deemed sales revenue as defined by tax regulations [4]. Group 2 - The article emphasizes the importance of understanding the two key limits regarding business entertainment expense deductions to ensure compliance with tax laws [4].

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].