问题已解决
老師,業(yè)務招待費按照發(fā)生額的60%扣除,但最高不得超過當年銷售收入的5‰,,到底是什么意思呢?打比方全年業(yè)務招待費有50000元,全年銷售收入100000元,那這全年應計提的業(yè)務招待費到底是多少呢?
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你好,全年業(yè)務招待費有50000元,全年銷售收入100000元,收入5‰=500,發(fā)生額的60%=3萬,所以按500扣除業(yè)務招待費,49500做納稅調(diào)增應納稅所得額處理
2019 12/30 14:22
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2019 12/30 15:14
那發(fā)生額的60%=3萬,這個什么意思呢?不用管它嗎?
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2019 12/30 15:15
你好,全年業(yè)務招待費有50000元,發(fā)生額的60%=50000*60%=30000,3萬就是這樣來的
因為收入5‰=500,所以按500扣除(按500與3萬兩者較小的數(shù)據(jù)扣除)業(yè)務招待費,49500做納稅調(diào)增應納稅所得額處理
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