业务招待费用管制度.doc

四川****管理有限公司 业务招待费用管理制度 目的： 根据现行“企业所得税法”的规定，业务招待费在总额不超过年收入的5‰范围内只能按60%在税前扣除（超过5‰部分全额缴纳企业所得税），即部分业务招待费将不能抵减应纳税所得额。为加强本公司业务待管理结合本公司实际，以“厉行节约，合理开支，严格控制，超标自负”的原则，特制定。业务招待费列支标准如下待费的负责。业务招待财务部经办会计初审无误后报送财务部经理复审，再转报总经理审批。财务部经办会计初审无误后报送财务部经理复审，再转报总经理审。财务部经理审，再转报。经营业务中的招待费支出实行“预算控制、逐笔报批”的管理方式。（1）拟定年度业务招待费预算，根据审批权限经审后报送董事审批。 （2）部门经办人员支出之前必须，批准后方可列支，未经事先批准一律不报销。业务招待业务招待附件：附件：业务招待日期：年??? 月??? 日 stator. Rotor installed in the stator end upper hangers supports or in the end cap oil parts installed special rotor shaft bracket. (Figure 19) in the stator ring shop in turn lower half of the hard steel sheet, rubber mat and curve skateboards on the plate fixed to the four corners of four rope or nylon rope, tie outside the stator on the basis of, respectively. (Figure 20) axial-flow fan blade diameter greater than retaining ring diameter of the rotor at the top, in front of the wear the stator, best to blade removed, preventing scratches and blades should be well marked. Rotor steam-side back wheel below the shaft or parts installed steam-side arc slider and the slider lower sliding surfaces coated with a thin layer of grease. The rotor excitation traction installed end to end by a horizontal pole. Wire ropes lashing shall not damage the rotor surface using soft material wrapping wire rope, and the pad on the rotor surface with hard wood, or aluminum, lashing rope rotor with two points, the distance between two points is generally not less than 500~700mm, lashing wire rope when winding on the rotor and tighten the double baolan slide knot ... 6.4.6.3 rotor wear loaded official hanging up rotor, pendulum are direction Hou will rotor from Reed end level slow wear trance child bore within, wear loaded process stator bore has two people guardianship, and should guarantee steam end guardianship information smooth, ensure rotor surface dont and stator iron core coil collide; generator stator Reed end set two people guardianship, guardianship generator rotor not and stator c