Deduct it according to 60% of the amount incurred, but the maximum amount shall not exceed 5 ‰ of the sales revenue of the current year. For example, if the sales revenue this year is 6.5438+million, the business entertainment expense is 60,000 yuan. Calculation method: 60% of the entertainment expenses, that is, 60,000 * 60% = 36,000 yuan, but not more than five thousandths of income, still need to calculate 654.38+five thousandths of income = 50,000 yuan, and the entertainment expenses of 36,000 yuan do not exceed 50,000 yuan of income, so the enterprise will deduct the expenses from the entertainment expenses according to 36,000 yuan.
2. Business entertainment expenses
It is the entertainment expenses paid by the enterprise for the reasonable needs of business operation. Before this financial system reform, there was no uniform standard for business entertainment expenses of various enterprises in China. Except for the standard of business entertainment expenses in the income tax law of foreign-invested enterprises, there are basically no standards for other types of enterprises (1Interim Provisions on Several Issues of Financial Management of Joint-stock Pilot Enterprises promulgated in June 1992 adopted the standards of foreign-invested enterprises).
_ The deduction of business entertainment expenses adopts the principle of "double limit" and "whichever is smaller", mainly considering the inseparable factors between business entertainment expenses and personal consumption.
The calculation base for calculating the deduction limit of advertising fee, business promotion fee and business entertainment fee is the total sales (business) income = main business income+other business income+deemed sales income.
① Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law: Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 15% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.
Sales (business) income includes sales of goods, provision of services and other main business income, as well as other business income and deemed sales income. But it does not include non-operating income (such as government subsidy income, transfer of fixed assets or intangible assets ownership income) and investment income (except in special circumstances) (both positive and negative enumeration should be remembered).
Generally speaking, the business entertainment expenses of an enterprise include two parts:
1, daily business entertainment expenses, such as catering, accommodation, transportation, etc.
2. Business entertainment expenses of important customers, that is, in addition to the above expenses, there are gifts for customers, normal entertainment expenses and expenses for arranging customers' travel.
Case:
If the sales revenue of an enterprise in 10 is100000 yuan, and the actual entertainment expenses are 60000 yuan, what is the pre-tax deduction? If the actual entertainment expenses are 40,000 yuan, how much pre-tax deduction is allowed? If the actual amount of entertainment expenses is 6,543,800 yuan, how much is allowed to be deducted before tax?
(1) Sales revenue100,000 yuan, the actual entertainment expense is 60,000 yuan, deducted by 60%, and deducted by 36,000 yuan before tax.
(2) The sales income is 6,543,800 yuan, and the actual entertainment expense is 40,000 yuan, which is deducted according to 60% of the amount and 24,000 yuan before tax.
(3) The sales income is 6,543,800,000 yuan, and the actual amount of entertainment expenses is 6,543,800,000 yuan, which shall be deducted according to 60% of the amount, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. Deduct 50 thousand yuan before tax. Entertainment expenses are 65,438+10,000 yuan, which is equal to 60,000 yuan according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. The sales income is 6,543,800,000 yuan, and 5‰ is 50,000 yuan. Therefore, only 50,000 yuan can be deducted before tax. The part exceeding 50,000 yuan cannot be deducted before tax. In this way, the entertainment fee of 6,543,800 yuan is equal to 60,000 yuan according to 60% of the amount incurred, and 6,543,800 yuan cannot be deducted before tax.
In the daily accounting of business entertainment expenses, pay attention to the reasonable classification of expenditure details:
1. Due to the needs of business development, it is suggested to use "hospitality" under "operating expenses";
2. It is suggested that employees' welfare expenses should be listed under "management expenses" for dining, activity dinners and overtime dinners in the canteen;
3. For the meal expenses of employees on business trips, it is suggested that "travel expenses" be included under "operating expenses";
4. Enterprises organize employees' vocational training and have meals during the training period. It is suggested that "employee education funds" be included under "management expenses";
5. The company has a meeting in the hotel and eats during the meeting. It is suggested that the "meeting fee" be included in the "management fee";
6. For the meal expenses incurred during the preparation of the company, it is suggested that the "start-up expenses" be included under the "management expenses";
7. For employees' meal supplements paid in cash, it is suggested that "wages and salaries" be classified as "management expenses";
8. For the meal expenses incurred during the board meeting, it is suggested that "directors' dues" be included under "management expenses";
9. It is suggested that "trade union funds" be included under "management expenses" for the staff activities organized by trade unions and the meal expenses incurred during the activities.
In addition, the deduction limit of business promotion fee is 65438+ 05% of business income (30% of specific industry), which is 30 times of business entertainment fee (60 times of specific industry), so the quota space is large. If we can reasonably coordinate the expenses of business entertainment and business publicity according to business needs, it will have a good tax saving effect.
Legal basis:
Regulations for the implementation of the enterprise income tax law
Article 43
Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.
Article 44
Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.