问题已解决
老师 公司购买超市预付卡送客户 开的这样的发票 可以直接入费用报销 税前扣除吗
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同学你好
这个不能税前扣除
2023 08/15 12:08
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2023 08/15 13:48
那企业购卡送客户 如何报销费用呢
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2023 08/15 13:53
这个计入招待费就可以
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2023 08/15 13:58
计入招待费 企业所得税是不是还要调增 那不是等于没有费用吗
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2023 08/15 14:15
这个是超出比例的部分调增
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2023 08/15 14:26
老师 我被说糊涂了 前面说不能税前扣除 后面又说可以报销招待费 按比例扣除 麻烦再解释下
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2023 08/15 14:35
招待费是按比例税前扣除的
招待费按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5‰
这两个比例孰低扣除
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2023 08/15 14:40
比例我知道的 那前面说的这个发票不能税前扣除是什么意思
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2023 08/15 14:46
同学你好
就是不能全额税前扣除
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2023 08/15 14:48
也就是说这种预付卡的发票 可以当做正常费用发票使用?因为听说预付卡并不是实际消费 不能够作为报销依据
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2023 08/15 14:51
同学你好
对的
是这样的
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2023 08/15 15:04
当正常发票使用是对的?
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2023 08/15 15:09
同学你好
可以做报销用
但是不能税前扣除
因为不是正式发票
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2023 08/15 15:14
正常的发票做进业务招待费 也是按比例扣除 那跟这种预付款发票区别在哪呢
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2023 08/15 15:19
同学你好
预付款发票是全额调增
正式发票计入招待费是按比例税前扣除