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国家税务总局日前发出通知,对旅行社费用税前扣除进行规范。通知规定:一、凡旅行社与游客签订的合同或者协议包括此内容条款的,旅行社为游客购买返程机车船票的实际支出,允许在所得税前扣除。二、鉴于旅行社为异地游客购买的返程机车船票等因游客使用后无法收回,旅行社提供的为异地游客购买的返程机车船票复印件可以作为税前扣除的适当凭据。三、凡属于个人(集体)旅游等消费性质的机车船票,均不得在其受雇或投资的企
The State Administration of Taxation recently issued a circular to regulate the deduction of travel expenses before taxes. Notice provisions: First, where the travel agency and tourists signed a contract or agreement includes the content of this clause, the travel agency for the tourists to buy back the actual locomotive tickets, allowing deductions before income tax. Second, in view of the return travel tickets purchased by travel agencies for tourists from other places can not be recovered after the use of tourists, the travel agencies to provide copies of return locomotive tickets purchased for tourists from different places can be used as proper pre-tax deduction credentials. Third, all the personal (group) travel and other consumer goods such as locomotive tickets, are not employed or invested in the business