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عنوان فارسی مقاله:
چگونگی مدیریت سرگرمی مشتری در چین
عنوان انگلیسی مقاله:
How to manage client entertainment in China
سال انتشار :2016
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بخشی از مقاله انگلیسی:
2. Client entertainment in China: The lubricant for smooth business
Client entertainment is observable in all societies, butis particularly rampantin China. The well-known Chinese business practice of guanxi actually represents the business networks and connections that are often built through entertainment activities (see Yang, 1994). Customarily, Chinese managers entertain their business partners at such venues as luxurious restaurants, golf courses, karaoke booths, dance halls, hiking trails, bowling centers, sauna rooms, sport arenas and stadiums, tea houses, skiing resorts, hotels, hair salons, massage and footcare parlors, et cetera. Data from the 2007 annual reports of over 220 companies listed on the Shanghai Stock Exchange (2009) indicate that these companies spent an average of over 10% of their annual profits on entertainment-related activities, a figure that signifies the prevalence of client entertainment in China. Different from the strict regulations on client entertainment in some countries, the Chinese government recognizes entertainment expenses as a legitimate accounting item that must be recorded in a firm’s operational costs. According to Chinese Accounting Standards–—China’s Generally Accepted Accounting Principles (GAAP)–—firms must report entertainment expenses in their financial statements; failing to do so leads to severe penalties by the taxation authorities. Chinese firms can claim tax credit on 60% of actual entertainment expenses or an amount that accounts for up to 0.5% of their annual sales, whichever is lower (State Administration of Taxation, 2012). In comparison, entertainment practices are strictly regulated in the United States, where companies can only deduct a maximum of $25 for business gifts given to a client during each tax year, and only 50% of all qualified entertainment expenses can be claimed for tax credit (Internal Revenue Service, 2015).
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