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What is the proportion of business entertainment expenses for small enterprises?
The standard of entertainment expenses: it is deducted according to the facts within the specified proportion, and the excess part is subject to enterprise income tax according to the regulations: if the annual operating income is less than15 million yuan, it will not exceed 0.5% of the net operating income, and if the annual operating income exceeds15 million yuan, it will not exceed 0.3% of this part.