Legal basis:
Article 5 of the Measures for the Administration of Meeting Fees of Central State Organs (Guo Fa [2009] No.37) stipulates that reasonable income-related meeting fees incurred by enterprises shall be provided with legal documents and relevant materials to prove their authenticity according to the requirements of the competent tax authorities, otherwise they shall not be deducted before tax.
The certification materials of meeting fees shall include: meeting time, place, budget, attendees, content, purpose, fee standard, payment voucher, etc. ?
Extended data:
The conference room fee includes:
Lease of conference venue.
B. Rental of conference facilities
Venue layout cost
D. Other support costs
Conference venue lease
Generally speaking, the lease of the venue already includes some common facilities, such as laser pen, sound system, tables and chairs, podium, whiteboard or blackboard, oily pen, chalk and so on. , but some unconventional facilities are not included, such as projection equipment, temporary decorations, booths, etc. When it is necessary to install non-podium speech lines, another budget may be needed.
Rental expenses of conference facilities
This part of the cost is mainly to rent some special equipment, such as projectors, notebook computers, mobile simultaneous translation systems, venue display systems, multimedia systems, video recording equipment, etc. When leasing, it is usually necessary to pay a certain security deposit, including technical support and maintenance costs of equipment.
It is worth noting that specific requirements should be made for various performance parameters of the equipment when leasing (you can consult a professional company to get the most suitable cost performance), otherwise the meeting may be affected.
In addition, the rental prices of these conference facilities may vary greatly due to different brands, places of origin and the degree of old and new.
Site layout fee
Generally speaking, if it is not a special requirement, this part of the cost is included in the venue rental fee. If you have special requirements, you can consult with professional service providers.
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