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ye wu zhao dai fei xian e ji suan yi kou qing
Author(s): 
Pages: 45
Year: Issue:  12
Journal: Gansu Taxation

Abstract: <正> 业务招待费是指企业为业务经营的合理需要而支付的费用。根据现行税收政策,企业发生的与其经营业务直接相关的业务招待费,在下列规定比例范围内,可据实扣除:全年销售(营业)收入净额在1500万元及其以下的,不超过销售(营业)收入净额的5‰;全年销售(营业)收入净额超过1500万元的,不超过该部
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