Borrow: management fee-entertainment fee

Loan: income from main business

Business tax, urban construction tax and other taxes are accrued at the end of the month.

If the tax authorities require proof materials, they should provide sufficient valid vouchers or materials to prove that the business entertainment expenses deducted by the enterprise really happened. Can not provide, shall not be deducted before tax.

The contents of the certification materials include the amount of expenditure, business purpose, business relationship with entertainers, entertainment time and place, etc. Personal entertainment expenses and hobby expenses of enterprise investors or employees shall not be declared and deducted as business entertainment expenses.

In the scope of business entertainment expenses, neither the financial accounting system nor the old and new tax laws have accurately defined the extended information. In the practice of tax law enforcement, the specific scope of hospitality is as follows:

(1) Expenses for banquets or working meals due to the production and operation of enterprises;

(two) the cost of giving souvenirs for the production and operation of the enterprise;

(3) Expenses such as tour fees and transportation fees incurred due to the production and operation of the enterprise;

(4) Travel expenses incurred by business personnel due to the production and operation of the enterprise.

Baidu encyclopedia-business entertainment expenses