业务招待费扣除标准合理筹划（Business entertainment expense deduction standard reasonable planning）.doc

业务招待费扣除标准合理筹划（Business entertainment expense deduction standard reasonable planning） Business entertainment expense deduction standard reasonable planning Then, how can enterprises achieve the maximum amount of business entertainment allowance and reduce the tax adjustment items as much as possible? Examples are given below: The assumption that the 2008 sales (business) income is X, 2008 hospitality business Y, 2008 deductible hospitality business =Y * 60% X * 5 per thousand, only in the Y * 60%=X * 5 per case, Y=X * 8.3 per thousand, hospitality business in the sales (business) income 8.3 per thousand this critical point, enterprises can make full use of the above policy. With this data, enterprises in the budget business entertain time, you can first estimate the current sales (business) revenue, and then by 8.3 per thousand this ratio, you can roughly estimate the appropriate business entertainment budget value. Generally, the sales revenue of an enterprise is measurable. Assume that in 2008 the company sales (business) income of X=10000 million yuan, tax deduction is allowed in the hospitality business does not exceed the maximum of 10000 * 5 =50 per thousand million yuan, the annual financial budget business entertainment expenses Y=50 million /60%=83 million yuan, other sales (business) income and so on. If the actual business entertainment fee of 1 million yuan 830 thousand yuan, that is greater than the sales (operating) revenue of 8.3 per 1000, business entertainment charges can be deducted by 60%, tax adjustment increased by 100-60=40 yuan. But, on the other hand the sales (business) income of 5 per thousand only 500 thousand yuan, but also further adjustment of tax increase of 100 thousand yuan, according to the two aspects of the principle of the lower limit, the low value of direct tax adjustment, the adjusted total increase of taxable income of 500 thousand yuan, calculate and pay enterprise income tax of 125 thousand yuan, the actual consumption of 1