“业务招待费”招来的困扰  

The Trouble of Business Entertainment Expenses

作　　者：卞琳[1] 

机构地区：[1]上海海事大学,上海200000

出　　处：《中国经济与管理科学》2009年第10期108-109,共2页Chinese Economy Management Science Magazine

摘　　要：虽然我国一直在高呼“反腐倡廉”的口号，但逃税漏税现象仍屡见不鲜，用“业务招待费”来冲账就是一种最常见的方式。然而对于“业务招待费”界定还存在许多漏洞及困扰，本文力图对其进行详细说明和研究，从而提出一点可以改进之处及建议，望对国家及社会有所帮助。Although our country has been shouting ＂anti--corruption＂ slogan, the phenomenon of tax evasion is still prevalent, to red accounts by ＂business entertainment expenses＂ is one of the most common way. However,there are still many loopholes and difficulties to define ＂business entertainment expenses＂ ,this article seeks to explain them in detail and research, which point to put forward some improvements and suggestions,and hope to do some contributions to our country and society.

关 键 词：业务招待费 困扰 改进建议 

分 类 号：F812.4[经济管理—财政学]