初级经济法所得税法律制度11 利息招待广告费扣税红线

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】透视资金流转血管的税务红线——利息费用（向金融企业据实扣、向非金融企业不超金融利率、关联方借款债资比2:1/5:1+独立交易原则）、借款费用（费用化当期扣vs资本化计入资产成本）、业务招待费（60%扣除+千分之5上限两者取其小）、广告费和业务宣传费（15%上限+无限期结转）。揭示"防止利润转移"与"鼓励公开竞争"的双向调节机制。【核心案例】向兄弟公司借款利率30%为何只能按金融利率扣除？关联方借款债资比2:1为何是防止资本弱化的防火墙？融资租赁仓库为何利息不能当期扣除而需资本化？业务招待费花20万为何只能扣5万且超标15万需调增纳税？广告费花160万基数800万为何只能扣120万但超标40万可结转？直播带货的奢华饭局算业务招待费还是广告费？

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初级经济法所得税法律制度11 利息招待广告费扣税红线

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