公司送顾客的礼蓝、礼品

-QQ-

请问公司送给顾客的礼蓝、礼品，可以进在哪一个account? 会add back?

alice08

可以进Gift and hamper account 或 Donation and gifts
以下的费用可扣100%：- Gift with business logo for customer’s annual dinner


以下的费用可扣50%
- Gift without business logo for customer’s annual dinner

- Gift of flower for customer’s opening of new outlet

- Hampers for customers during festive seasons  


以下的费用100% add back:

- Cash contribution for customer’s annual dinner

- Wedding gift to customer


以上是Extract from Public Ruling No. 3/2008

-QQ-

谢谢。那么如果是送给员工的呢？