代币券的流行会使国家税收在无形中流失,直接造成影响的将是个人所得税和企业所得税。按照税法规定,单位购券作为礼品赠予他人,此类支出应列入“业务招待费”,超标部分将不允许税前扣除而需被计征企业所得税。但按上述记账方式,购券方完全可以通过其他没有额度限制 The prevalence of tokens will make national tax loss virtually, the direct impact will be the personal income tax and corporate income tax. In accordance with the provisions of the tax law, the units purchase tickets as gifts to others, such expenses should be included in the “business entertainment expenses”, the excessive part of the pre-tax deductions will not be allowed to be subject to corporate income tax. However, according to the above accounting methods, the purchaser can not pass the other limit