浅谈新税制下业务招待费纳税筹划

随着社会经济的日益发展，新税制下企业的经济利益受到纳税成本的约束加大，纳税筹划已经被企业作为重点事项提上日程．其中，对于招待费的合理列支是企业进行纳税筹划的重点关注事项之一．阐述如何有效降低业务招待费发生额以及确定业务招待费发生额的合理范围，从而减少业务招待费用，最终实现降低所得税费用的目的．

Brief illustrations on tax planning of business entertainment expenses under new taxation system

With the growing development of social economy, there are more tax costs limitations due to the economic interests of enterprises under the new taxation system. And tax planning has been brought forth as one of the most important matters of enterprises. Among them, the reasonable expenditures of entertainment expenses is one of the major concerns of enterprise＇s tax planning. This article explains how to effectively reduce the business entertainment expenses amount, and to determine the reasonable scope of entertainment expenses amount, thus reducing the business entertainment expenses, which will lead to the decrease of income tax expenses.