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When the enterprise is calculating the expense deduction limit of business entertainment cost, advertising cost, business propaganda cost and etc., is the equivalent sales income included in the sales income?

企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时,其销售收入额中包含视同销售收入额吗?
        答:根据《国家税务总局关于企业所得税执行中若干税务处理问题的通知》(国税函〔2009〕202号)规定:“一、关于销售(营业)收入基数的确定问题
企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时,其销售(营业)收入额应包括《实施条例》第二十五条规定的视同销售(营业)收入额。”
 

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