企业业务招待费限额是多少
会计上业务招待费是发生多少就计入多少核算，税法上需要按规定计算扣除限额：企业发生的与其生产、经营业务有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当年销售（营业）收入的千分之五 。
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