论文部分内容阅读
随着经济改革的深入,横向经济联系和多渠道、多层次的经济交往日益增多,不少企业和单位要求明确经济交往中的招待费来源及提取、开支标准。经研究,作如下暂行规定,请参照办理。一、招待费资金来源及提取标准 1、国营工业企业可在税后留利的后备基金中提取厂长基金,从中开支招待费。提取标准为:企业职工总数在一千人以内的,按每人每年五元计提;超过一千人的部份,按每人每
With the deepening of economic reform, horizontal economic ties and multi-channel and multi-level economic exchanges have been increasing day by day. Many enterprises and institutions are demanding clarification of the sources of hospitality and the standards for extraction and expenditure in economic exchanges. After the study, the following provisional provisions, please refer to handle. First, the source of hospitality funds and extraction criteria 1, state-owned industrial enterprises in the reserve fund after-tax profits to extract the director fund, from spending entertainment. The standard of extraction is as follows: If the total number of employees in the enterprise is within 1,000, an annual rate of five yuan per person shall be accrued. For those over 1,000,