内容摘要：

本文比较了新旧企业所得税制度中业务招待费（交际应酬费）税前扣除政策的不同，分别从适用对象、扣除比例、计算基数以及计算方法四个方面作了详细探讨，并举例演示了具体计算过程的变化。

关键词：业务招待费　税前扣除　费用列支

abstract：this paper compares polices on pre-tax deduction of reception expenses between the enterprise income tax law of prc and laws and regulations applicable before, in the following aspects: the applicable entity, the deduction rate, the calculation basis and the calculation method, with an example as demonstration.

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