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Definition And Scope Of Business Entertainment Expenses

2011/1/29 9:57:00 208

Definition Of Business Entertainment Expenses

Business entertainment fee refers to all kinds of expenses paid by the enterprise in the management and other activities, including business.

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Such expenses as external liaison, public relations, meeting reception, guest reception, such as catering, tea and pportation expenses.

The new regulations on the implementation of the enterprise income tax law have changed the proportion of the previous deduction, and the business entertainment fee is a reasonable fee for the production and business operation of the enterprise. The accounting system can be listed in real terms, and the tax law can be deducted within a certain percentage of the income tax before the income tax.

Neither the financial accounting system nor the old and new tax laws are accurately defined in terms of the scope of business entertainment.

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In the practice of law enforcement, the specific scope of hospitality is as follows:

(1) expenses for banquets or working meals required by enterprises for production and operation.

(2) the production and operation of enterprises require the cost of giving souvenirs.

(3) the expenses of visiting and travel expenses and other expenses incurred in the production and operation of enterprises.

(4) travel expenses incurred by business relations personnel arising from the production and operation needs of enterprises.

The tax law stipulates.

Enterprises shall strictly distinguish between business entertainment expenses and conference fees, and shall not squeeze business entertainment expenses into conference fees.

If a taxpayer has any travel expenses or meeting fees related to his business activities, he shall be able to provide legal evidence to prove the authenticity of the tax authorities, otherwise he may not deduct them before tax.

The materials for meeting fees include meeting time, place, attendance, content, purpose, cost standard, payment voucher, etc.

In the accounting of business entertainment expenses, it is necessary to collect according to the prescribed subjects. If the expenditure of the nature of business entertainment expenses is not hidden in other subjects according to the regulations, the pre tax deduction is not allowed.

Generally speaking, the outsourced gifts should be used as a gift for business entertainment, but if the gift is produced or commissioned by the taxpayer, it can also serve as a promotional fee for the enterprise's image and product. At the same time, it is necessary to strictly distinguish the illegal expenses such as kickbacks and bribes to the customers. This can not be regarded as a business tax payment. It should not be regarded as a business tax payment. The entertainment expenses are limited to the entertainment expenses related to the production and operation activities of the enterprises. The Commission of the workers and staff members who have nothing to do with the production and business activities of the enterprises, the commissions from the employees, the products sold by the enterprises, and the labor expenses paid to the individuals shall not be paid for entertainment expenses.