The part with annual net sales income of 6.5438+0.5 million yuan (inclusive) shall not exceed 5 ‰ of this part; If it exceeds 6,543,800 yuan+0,500 yuan, it shall not exceed three thousandths of this part.
If the annual net operating income is less than 5 million yuan (inclusive), it shall not exceed10% of this part; If it exceeds 5 million yuan, it shall not exceed 5/1000 of this part.
Fast calculation formula:
Net sales income × 0.3%+30,000 = chargeable business entertainment expenses.
Net operating income × 0.5%+25,000 = acceptable business entertainment expenses.
Net sales income is applicable to manufacturing, commerce, etc.
Net operating income is applicable to catering, entertainment, construction and installation industries.
Cross-industry operation should be calculated separately. If the division is unclear, it should be based on the main project industries.