一年一度的企业所得税汇算清缴工作已经开始,在汇算清缴工作中,业务招待费是一项重要的税前扣除项目,对其纳税调整的准确与否,直接影响着应税所得额的计算。因此,在企业所得税汇算清缴时,无论是企业,还是税务机关,都应重视对业务招待费的纳税调整,否则会造成一定的纳税风险。一、关于业务招待费纳税调整的税收规定1.一般的税收规定。根据《中华人民共和国企业所 The annual corporate income tax final settlement work has begun, in the final settlement work, business hospitality is an important pre-tax deduction, the tax adjustment is accurate or not, a direct impact on taxable income Calculation of the amount. Therefore, in the settlement of corporate income tax settlement, both enterprises and tax authorities, should pay attention to business tax adjustments to hospitality, otherwise it will cause some tax risk. First, on the hospitality tax adjustment tax provisions 1. General tax provisions. According to "People’s Republic of China enterprises