业务招待费的财务处理史洪忠《财务制度》规定，企业为了业务经营的合理需要而支付的业务招待费，可在规定的限额内据实列计管理费用。但在具体执行中，据实列主都能做到，是否都是为了业务经营的合理需要却很难说，但在“限额内”却存在问题。从所得税检查看，有相当一部... Financial Treatment of Business Entertainment Fees Shi Hongzhong’s “Financial System” stipulates that business hospitality fees paid by enterprises for the legitimate needs of their business operations may be calculated and accounted for within the prescribed limits. However, in the actual implementation, according to the actual situation, it is difficult to say whether it is for the reasonable needs of business operations. However, there are problems in the “limit”. From the income tax inspection, there is quite one...