Research On Pre-tax Deduction Of Business Entertainment Of Large Enterprise

As an inevitably cost almost every enterprise cost entertainment expensesduring usual business activities. From the China Railway Construction’s 600 million entertainment expenses recent years to some enterprise hidden their business entertainment, highly attention for business entertainment expense under the background of the anti-corruption. And in this paper, the author studies on foreign trade enterprises, especially MZ Company is more representative. Under the situation of the whole world economy deterioration, the author also found most foreign trade enterprises have to be tax adjustment during the work in Accounting Firms. Is this just individual or common phenomenon?This paper introduces the case background, including the development of China’s foreign trade industry and the basic situation of MZ company; Case analysis in the first case of MZ specific analysis of the necessity of business entertainment expenses;Secondly using ratio analysis explains MZ company business entertainment industry inside and outside burden heavier; Again USES the qualitative analysis to predict a new deduction percentage lower MZ business entertainment expenses burden; Then the article analyses the reason of MZ business entertains cost burden. The last on how to reduce the burden of MZ company business entertainment put forward some countermeasures.The innovation of this article lies in the domestic to foreign trade enterprise business entertainment involves only in the study of tax planning and tax risk, there is no research business entertainment deduction percentage. Proportion and the case will be deducted at the same time this paper adopt a combination of research, the article studies lies in the deficiency of the business entertainment expenses burden reduce research is mainly based on the deduction percentage and not deducted from the limit are studied; At the same time, the qualitative analysis of business entertainment expenses deducted rate is higher than that of other regions and countries, both the same author is also the focus of research in the future.