一搜 微信搜 蓝色柳林财税室 部帶廣就容 anti x 业务招待费是企业在日常生产经营中常见的一 项费用支出,符合条件的业务招待费可按一定比例 在企业所得税前扣除。 那么关于业务招待费的税务处理上都有哪些常 见的误区呢?小编为您梳理了以下常见误区,快来 了解吧 ~ 误区- 业务招待费按照发生额的60%可以全部扣除。 欢迎扫描下方二维码关注: 正解 根据《中华人民共和国企业所得税法实施条 例》第四十三条规定: 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%。 误区 个体工商户、个人独资、合伙企业在计征 个人所得税时，允许扣除业务招待费支出的比 例是60%。 V TERE 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%。 来源 杭州税务 型资相集HO退(免)就 FA . 欢迎扫描下 ...

Core Viewpoint - The article discusses the implementation of tax refund policies for financing leasing exports, particularly focusing on the conditions and applicable entities for these policies [2][5]. Tax Policies for Financing Leasing - A trial tax refund policy for financing leasing export goods has been in effect since October 1, 2014, allowing VAT and consumption tax refunds for goods leased to foreign lessees for a period of five years or more [2]. - The policy also applies to marine engineering structures leased to domestic oil and gas extraction enterprises, treating them as exports eligible for tax refunds [2]. - As of January 1, 2017, domestic production enterprises selling marine engineering structures or leasing them through financing leasing companies are required to pay VAT, with certain exceptions for specific enterprises [3]. Applicable Entities - The policy is applicable to financing leasing enterprises, financial leasing companies, and their project subsidiaries, which must be approved by relevant authorities [4]. - The range of financing leasing export goods includes aircraft, engines, locomotives, passenger carriages, ships, and other goods, adhering to specific regulations [4]. Policy Basis - The tax refund policies are based on several official notifications and announcements from the Ministry of Finance and the State Administration of Taxation, outlining the framework for the implementation of these policies [5].