{"id":5089,"date":"2008-06-13T21:45:36","date_gmt":"2008-06-13T21:45:36","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5089"},"modified":"2021-07-26T22:30:34","modified_gmt":"2021-07-26T22:30:34","slug":"shang-wu-yu-le-fei-yong-di-kou","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/shang-wu-yu-le-fei-yong-di-kou","title":{"rendered":"\u5546\u52a1\u5a31\u4e50\u8d39\u7528\u5982\u4f55\u62b5\u6263"},"content":{"rendered":"

\u4ea4\u9645\u5e94\u916c\uff0c\u5403\u996d\u8c08\u751f\u610f\u662f\u5f88\u591a\u516c\u53f8\u4f01\u4e1a\u5fc5\u4e0d\u53ef\u5c11\u7684\u4e00\u9879\u6d3b\u52a8\uff0c\u90a3\u4e48\u8fd9\u4e9b\u4ea4\u9645\u5a31\u4e50\u8d39\u7528\u662f\u4e0d\u662f\u53ef\u4ee5\u7533\u8bf7\u62b5\u7a0e\u5462\uff1f\u5f88\u591a\u516c\u53f8\u5728\u9022\u5e74\u8fc7\u8282\u7684\u65f6\u5019\u4f1a\u7ed9\u81ea\u5df1\u7684\u5458\u5de5\u51c6\u5907\u4e9b\u5c0f\u793c\u7269\u4ee5\u793a\u6170\u52b3\u4ed6\u4eec\u4e00\u5e74\u6765\u7684\u8f9b\u82e6\u52b3\u52a8\uff0c\u90a3\u4e48\u8fd9\u4e9b\u793c\u7269\u7684\u8d39\u7528\u662f\u4e0d\u662f\u4e5f\u53ef\u4ee5\u7533\u8bf7\u62b5\u7a0e\u5462\uff1f\u7c7b\u4f3c\u8fd9\u6837\u7684\u95ee\u9898\u8fd8\u6709\u5f88\u591a\uff0c\u800c\u8fd9\u4e9b\u95ee\u9898\u4e5f\u662f\u5f88\u591a\u516c\u53f8\u4f01\u4e1a\u975e\u5e38\u5173\u5fc3\u7684\u3002<\/p>\n

 <\/p>\n

\u90a3\u4e48\u4ec0\u4e48\u662f\u201c\u5546\u52a1\u5a31\u4e50\u8d39\u7528\u201d\uff08Business Entertainment Expenditure\uff09\u5462\uff1f\u516c\u53f8\u5728\u63a8\u5e7f\u4e1a\u52a1\u671f\u95f4\u6240\u4ea7\u751f\u7684\u4ea4\u9645\u5a31\u4e50\u8d39\u7528\u5c31\u662f\u201d\u5546\u52a1\u5a31\u4e50\u8d39\u7528\u201d\u3002\u5728\u5546\u52a1\u5a31\u4e50\u8d39\u7528\u4e2d\u8fd8\u6d89\u53ca\u5230\u4e24\u4e2a\u975e\u5e38\u91cd\u8981\u7684\u540d\u8bcd\uff0c\u201c\u516c\u53f8\u4e1a\u52a1\u5f80\u6765\u8005\u201d\u548c\u201c\u5546\u52a1\u573a\u6240\u201d\u3002\u6240\u8c13\u7684\u201c\u516c\u53f8\u4e1a\u52a1\u5f80\u6765\u8005\u201d\u5305\u62ec\u516c\u53f8\u7684\u5ba2\u6237\uff0c\u80a1\u4e1c\uff0c\u7eb3\u7a0e\u4eba\u6216\u5176\u4ed6\u8d22\u653f\u8005\uff1b\u201c\u5546\u52a1\u573a\u6240\u201d\u5c31\u662f\u4e00\u822c\u7684\u529e\u516c\u5730\u70b9\uff0c\u7eb3\u7a0e\u4eba\u6216\u5176\u4ed6\u4e0e\u4e1a\u52a1\u76f8\u5173\u4eba\u5458\u7684\u4e34\u65f6\u5de5\u4f5c\u573a\u5730\u3002\u9664\u4e86\u4e00\u4e9b\u7279\u5b9a\u7684\u5a31\u4e50\u8d39\u00a0(Excluded entertainment)\u00a0\u53ef100\uff05\u62b5\u7a0e\u4ee5\u5916\uff0c\u5176\u4ed6\u5546\u52a1\u5a31\u4e50\u8d39\u7528\u53ea\u53ef\u4ee5\u7533\u62a550\uff05\u62b5\u7a0e\u3002<\/p>\n

 <\/p>\n

\u9996\u5148\u6211\u4eec\u63d0\u5230\u7684\u662f\u53ef\u4ee5\u7533\u8bf750\uff05\u62b5\u7a0e<\/strong>\u7684\u5a31\u4e50\u8d39\u7528\uff1a<\/p>\n

1.\u00a0 \u5728\u516c\u53f8\u5546\u52a1\u573a\u6240\u4ee5\u5916\u4e3e\u529e\u8fd0\u52a8\u4f1a\uff0c\u6587\u5316\u8282\u6216\u5176\u4ed6\u5a31\u4e50\u6d3b\u52a8\u65f6\uff0c\u79df\u7528\u7684\u5305\u53a2\u6216\u5e10\u7bf7\uff08\u6c38\u4e45\u6216\u4e34\u65f6\u5747\u53ef\uff09\u4ee5\u53ca\u7c7b\u4f3c\u7684\u4e13\u7528\u573a\u5730\u6240\u4ea7\u751f\u7684\u8d39\u7528\uff0c\u5305\u62ec\u5165\u573a\u8d39\u53ca\u95e8\u7968\uff1b<\/p>\n

2. \u5728\u5ea6\u5047\u5c4b\u6216\u201d\u65f6\u6bb5\u516c\u5bd3\u201d\uff08time-sharing apartment\uff09\u65f6\u4ea7\u751f\u7684\u8d39\u7528(\u4e0d\u5305\u62ec\u5e26\u6709\u5546\u4e1a \u6027\u8d28\u7684\u4f4f\u6240)\uff1b<\/p>\n

3. \u4f11\u95f2\u6e38\u8247\u6216\u5176\u4ed6\u5a31\u4e50\u673a\u68b0\u8d39\u7528;<\/p>\n

4. \u5728\u4e0a\u8ff0\u4e09\u79cd\u573a\u6240\u4e2d\u63d0\u4f9b\u7684\u98df\u7269\uff0c\u9152\u6c34\u53ca\u996e\u6599\u7684\u8d39\u7528\uff1b<\/p>\n

5. \u5728\u7eb3\u7a0e\u4eba\u529e\u516c\u573a\u6240\u4ee5\u5916\u6240\u4eab\u7528\u98df\u7269\u7684\u8d39\u7528\uff1b\u4f8b\u5982\u5728\u9910\u5385\u6240\u4eab\u7528\u7684\u5546\u4e1a\u5348\u9910\uff1b<\/p>\n

6. \u5728\u7eb3\u7a0e\u4eba\u529e\u516c\u573a\u6240\u4e3e\u529e\u7684\u6d3e\u5bf9\uff0c\u62db\u5f85\u4f1a\uff0c\u5e86\u795d\u9910\u6216\u5176\u4ed6\u7c7b\u4f3c\u7684\u793e\u4ea4\u6d3b\u52a8\u4e2d\u6240\u4ea7\u751f\u7684\u98df\u7269\u548c\u996e\u6599\u8d39\u7528\uff1b<\/p>\n

7. \u516c\u53f8\u8463\u4e8b\u6216\u7ecf\u7406\u62db\u5f85\u5ba2\u6237\u7684\u573a\u6240\u53ea\u5f00\u653e\u7ed9\u4e00\u5b9a\u7ea7\u522b\u7684\u8463\u4e8b\u6216\u7ecf\u7406\uff0c\u5728\u8fd9\u671f\u95f4\u5ba2\u6237\u6240\u4eab\u6709\u7684\u98df\u7269\u53ca\u996e\u6599\u7684\u8d39\u7528<\/p>\n

8. \u4ed8\u7ed9\u5458\u5de5\u7684\u8d39\u7528\u6d25\u8d34\u3002\u5982\u679c\u96c7\u4e3b\u62db\u5f85\u4e00\u4f4d\u516c\u53f8\u7684\u5ba2\u6237\u5916\u51fa\u5c31\u9910\uff0c\u8d39\u7528\u7531\u96c7\u4e3b\u4ea4\u4ed8\uff0c\u90a3\u4e48\u96c7\u4e3b\u53ef\u4ee5\u7533\u8bf7\u62b5\u6263\u8be5\u5c31\u9910\u8d39\u768450\uff05\u3002<\/p>\n

9. \u5a31\u4e50\u8d39\u7528\u5982\u679c\u5305\u542b\u96c7\u4f63\u670d\u52a1\u4eba\u5458\uff0c\u6216\u79df\u7528\u9676\u74f7\uff0c\u73bb\u7483\u5668\u76bf\uff0c\u97f3\u4e50\u5668\u6750\u7b49\u6240\u4ea7\u751f\u7684\u8d39\u7528\u4e5f\u662f\u53ef\u4ee5\u7533\u8bf750\uff05\u62b5\u7a0e\u7684\u3002<\/p>\n

 <\/p>\n

\u9664\u6b64\u4e4b\u5916\uff0c\u8fd8\u6709\u4e00\u4e9b\u5a31\u4e50\u8d39\u7528\u662f\u53ef\u4ee5\u7533\u8bf7100\uff05\u62b5\u7a0e<\/strong>\u7684\uff0c\u540c\u65f6\uff0c\u8fd9\u4e9b\u8d39\u7528\u4e5f\u662f\u7a0e\u52a1\u5c40\u5c06\u4f1a\u91cd\u70b9\u5ba1\u67e5\u7684\u9879\u76ee\uff0c\u6211\u4eec\u5c06\u4e00\u4e00\u4e3a\u60a8\u5217\u4e3e\u3002\u6bd4\u5982\uff0c<\/p>\n

1. \u5728\u56e0\u5546\u52a1\u51fa\u5dee\u65f6\u4eab\u7528\u7684\u98df\u7269\u53ca\u996e\u6599\u6240\u4ea7\u751f\u7684\u8d39\u7528\u53ef\u4ee5\u7533\u8bf7100\uff05\u62b5\u7a0e\u3002\u4f46\u662f\u5982\u679c\u5728\u65c5\u6e38\u671f\u95f4\u5411\u4e0e\u516c\u53f8\u6709\u4e1a\u52a1\u5f80\u6765\u4eba\u58eb\u4e3e\u529e\u6d3e\u5bf9\u6240\u63d0\u4f9b\u7684\u98df\u7269\u53ca\u996e\u6599\u53ea\u53ef\u4ee5\u7533\u8bf750\uff05\u62b5\u7a0e\u7684\u3002<\/p>\n

2. \u4f1a\u8bae\u671f\u95f4\u6216\u5458\u5de5\u57f9\u8bad\u671f\u95f4\u63d0\u4f9b\u7684\u98df\u7269\u53ca\u996e\u6599\u6240\u4ea7\u751f\u7684\u8d39\u7528\u53ef\u4ee5\u7533\u8bf7100\uff05\u62b5\u7a0e\u3002\u4f1a\u8bae\u65f6\u95f4\u6216\u5458\u5de5\u57f9\u8bad\u65f6\u95f4\u5fc5\u987b\u8d85\u8fc74\u5c0f\u65f6 \uff0c\u4e0d\u5305\u62ec\u6b63\u9910\u65f6\u95f4(\u5348\u996d\u6216\u665a\u996d)\uff0c\u5e76\u4e14\u4f1a\u8bae\u7684\u76ee\u7684\u4e0d\u80fd\u662f\u5a31\u4e50\uff1b<\/p>\n

3. \u63d0\u4f9b\u7ed9\u5458\u5de5\u52a0\u73ed\u65f6\u7684\u9910\u996e\u8d39\uff1b<\/p>\n

4. \u5982\u679c\u516c\u53f8\u7684\u7ecf\u7406\u4eba\u6216\u6709\u4e00\u5b9a\u7ea7\u522b\u7684\u4eba\u58eb\u4e3e\u529e\u4e00\u4e2a\u5de5\u4f5c\u9910\u4f1a\u8bae\uff0c\u90a3\u4e48\u8fd9\u7b14\u5de5\u4f5c\u9910\u8d39\u662f\u53ef\u4ee5\u7533\u8bf7\u5168\u989d\u62b5\u6263\u7684\uff0c\u4f46\u662f\u4e0d\u80fd\u5305\u542b\u5176\u4ed6\u5458\u5de5\uff1b<\/p>\n

5. \u5728\u516c\u5171\u6d3b\u52a8\u6216\u5546\u54c1\u5c55\u4e0a\u4ea7\u751f\u7684\u5a31\u4e50\u8d39\u7528\uff1b<\/p>\n

6. \u6d77\u5916\u5a31\u4e50\u8d39\u7528\uff1b<\/p>\n

\u4f8b\u5982\uff1a<\/span>\u67d0\u65b0\u897f\u5170\u516c\u53f8\u7684\u7ecf\u7406\u8981\u53bb\u6fb3\u5927\u5229\u4e9a\u63a5\u5f85\u4e86\u4e00\u4f4d\u5f88\u6709\u53ef\u80fd\u6210\u4e3a\u8be5\u516c\u53f8\u5ba2\u6237\u7684\u4eba\uff0c\u90a3\u4e48\u8fd9\u6bb5\u5728\u65b0\u897f\u5170\u00a0\u4ee5\u5916\u7684\u5546\u52a1\u65c5\u884c\u4e2d\u6240\u4ea7\u751f\u7684\u8d39\u7528\u662f\u53ef\u4ee5\u7533\u8bf7\u5168\u989d\u62b5\u6263\u7684\u3002\u4f46\u662f\u8fd9\u91cc\u6d89\u53ca\u5230\u4e00\u4e2a\u9886\u57df\u7684\u95ee\u9898\uff0c\u5982\u679c\u4f60\u7684\u6d88\u8d39\u8fd8\u662f\u5728\u65b0\u897f\u5170\u9886\u57df\u6216\u6d77\u57df\uff0c\u4ecd\u4f1a\u88ab\u8ba4\u4e3a\u53ea\u670950\uff05\u662f\u53ef\u4ee5\u7533\u62a5\u62b5\u7a0e\u3002<\/p>\n

7. \u5728\u516c\u5171\u573a\u5408\u8d5e\u52a9\u5927\u4f17\u5a31\u4e50\u6d3b\u52a8\u7684\u8d39\u7528\u53ef\u4ee5\u7533\u8bf7100\uff05\u62b5\u7a0e\u3002\u4f46\u662f\u5982\u679c\u8d5e\u52a9\u5546\u53ca\u4ed6\u4eec\u7684\u5ba2\u6237\u6216\u8005\u76f8\u5173\u4eba\u58eb\u4e5f\u4eab\u53d7\u5230\u6b64\u6b21\u8d5e\u52a9\u7684\u5229\u76ca\u56de\u9988\uff0c\u90a3\u4e48\u5219\u9700\u8981\u6263\u9664\u56de\u9988\u91d1\u989d\uff08\u6216\u4ef7\u503c\uff09\u768450\uff05\uff1b\u5982\u679c\u76f8\u5bf9\u4e8e\u5e02\u6c11\u5927\u4f17\uff0c\u516c\u53f8\u7684\u96c7\u5458\u53ca\u5176\u4ed6\u5ba2\u6237\u66f4\u5bb9\u6613\u4eab\u53d7\u5230\u6b64\u6b21\u5a31\u4e50\u8d5e\u52a9\u6d3b\u52a8\u5229\u76ca\u7684\u8bdd\uff0c\u90a3\u4e48\u8fd9\u9879\u8d39\u7528\u53ea\u80fd\u7533\u8bf750\uff05\u62b5\u6263\uff1b<\/p>\n

\u4f8b\u5982\uff1a<\/span>\u67d0\u6444\u5236\u7ec4\u5728\u63a8\u5e7f\u5de5\u4f5c\u800c\u505a\u5e7f\u544a\u65f6\u4ea7\u751f\u7684\u8d5e\u52a9\u8d39\u662f\u53ef\u4ee5\u5168\u989d\u62b5\u6263\u7684\uff0c\u5982\u679c\u671f\u95f4\u6444\u5236\u7ec4\u5411\u6240\u6709\u6f14\u5458\u548c\u5176\u4ed6\u793e\u4f1a\u5927\u4f17\u63d0\u4f9b\u7684\u9910\u996e\uff0c\u90a3\u4e48\u8fd9\u4e9b\u9910\u996e\u7684\u8d39\u7528\u4e5f\u662f\u53ef\u4ee5\u7533\u8bf7\u5168\u989d\u62b5\u6263\u7684\u3002\u4f46\u662f\uff0c\u5982\u679c\u6444\u5236\u7ec4\u53ea\u5411\u7279\u5b9a\u6f14\u5458\u548c\u5de5\u4f5c\u4eba\u5458\u63d0\u4f9b\u9910\u996e\uff0c\u5e76\u6ca1\u6709\u8ba9\u5176\u4ed6\u793e\u4f1a\u5927\u4f17\u6240\u4eab\u7528\uff0c\u90a3\u4e48\u8fd9\u4e9b\u9910\u996e\u8d39\u7528\u5c31\u53ea\u53ef\u4ee5\u7533\u8bf750\uff05\u62b5\u7a0e\u3002<\/p>\n

8. \u63d0\u4f9b\u6837\u54c1\u4ee5\u4f5c\u4e3a\u5e7f\u544a\u6216\u63a8\u9500\u7ed9\u5ba2\u4eba\u6240\u4ea7\u751f\u7684\u8d39\u7528\uff0c\u4f46\u662f\u5ba2\u4eba\u4e0d\u80fd\u662f\u516c\u53f8\u5458\u5de5\u6216\u8005\u76f8\u5173\u4eba\u5458\uff1b<\/p>\n

9. \u63d0\u4f9b\u7ed9\u5927\u4f17\u6148\u5584\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u5a31\u4e50\u8d39\u7528\uff1b\u6bd4\u5982\u8bf4\u4e00\u5bb6\u516c\u53f8\u5728\u5723\u8bde\u65e5\u514d\u8d39\u7ed9\u513f\u7ae5\u533b\u9662\u7684\u5b69\u5b50\u4eec\u63d0\u4f9b\u9910\u996e\uff0c\u90a3\u4e48\u8fd9\u7b14\u9910\u996e\u8d39\u8be5\u516c\u53f8\u53ef\u4ee5\u7533\u8bf7\u5168\u989d\u62b5\u6263\u3002<\/p>\n

10. \u63d0\u4f9b\u7ed9\u62a5\u520a\u6216\u5a92\u4f53\u4eba\u58eb\u8bc4\u4f30\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u8d39\u7528\uff1b<\/p>\n

\u4f8b\u5982\uff1a<\/u>\u4e00\u5bb6\u9910\u5385\u4ee5\u81ea\u5df1\u7684\u7279\u8272\u8fce\u6765\u4e86\u5927\u91cf\u7684\u5ba2\u4eba\uff0c\u6742\u5fd7\u62a5\u520a\u7684\u98df\u7269\u9274\u5b9a\u4e13\u5bb6\u4e5f\u524d\u6765\u54c1\u5c1d\uff0c\u4e4b\u540e\u4ed6\u4eec\u5728\u81ea\u5df1\u6742\u5fd7\u7684\u98df\u54c1\u4e13\u680f\u5bf9\u8be5\u9910\u5385\u7684\u98df\u7269\u8fdb\u884c\u4e86\u8bc4\u8bba\uff0c\u90a3\u4e48\u8fd9\u4e9b\u4e13\u5bb6\u54c1\u5c1d\u98df\u7269\u7684\u8d39\u7528\u8be5\u9910\u5385\u662f\u53ef\u4ee5\u5168\u989d\u7533\u8bf7\u62b5\u6263\u7684\u3002<\/p>\n

11. \u5728\u5f88\u591a\u60c5\u51b5\u4e0b\u5a31\u4e50\u8d39\u7528\u6210\u4e86\u516c\u53f8\u5bf9\u5458\u5de5\u7684 \u4e00\u9879\u798f\u5229\uff0c\u90a3\u4e48\u8fd9\u7b14\u8d39\u7528\u662f\u53ef\u4ee5\u7533\u8bf7\u5168\u989d\u62b5\u6263\u7684\uff0c\u4f46\u540c\u65f6\u8fd8\u9700\u8981\u7f34\u7eb3\u5458\u5de5\u798f\u5229\u7a0e\u3002<\/p>\n

 <\/p>\n

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