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tong xun fei yong de cai shui chu li
Author(s): 
Pages: 47-48
Year: Issue:  3
Journal: Accounting Learning

Keyword:  通讯费用财税处理企业利益费用支出个人利益管辖范围节税筹划税务稽查;
Abstract: 企业广大员工发生的通讯费用支出,是一项既涉及企业利益又涉及员工个人利益的普遍花销。又因其属于地税管辖范围,各地的规定又有差异,就显得比较复杂。我们不揣浅陋,结合国家税总及各地相关政策,谈一下通讯费用的财税处理,以及税务稽查的要点和节税筹划思路。
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