浅谈财税误区之餐费就是业务招待费

来 源：www.71-fuwu.com     发布时间：2016-6-8 10:17:38

业务招待费是指企事业单位为生产经营业务活动的需要而合理开支的接待费用。正常经营中，餐费产生的原因各种各样，

Business entertainment expenses refers to the reception costs of enterprises and institutions for the production and operation of business activities and the need for reasonable expenses. In normal operation, the cause of a variety of meals,

如：出差人员出差时非招待客户的餐费、会务费中的餐费、董事会会费中的餐费、员工年会会餐；加班餐费餐；拍摄影视作品时吃饭作为道具出现，都不算招待费。

Such as: business staff travel when non entertain clients meals, conference fees meals, director will dues meals, employee annual dinner; overtime meals meal; shooting movies when having a meal as props appear, are not hospitality

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