Legal analysis: If it is an enterprise's hospitality meal, within the range of 61% of the amount incurred and five thousandths of the operating income, whichever is lower can be deducted before income tax. Some enterprise employees are on business trips with cash subsidies, and some enterprises are reimbursed according to the catering invoices that occurred during the business trips of employees. Food and beverage invoices during employees' business trips should be reasonably classified: if food and beverage invoices occur during employees' business trips with corporate tasks, they should be included in business entertainment expenses; if they are consumed within the subsidy standard during employees' personal business trips, they should be included in management expenses and travel expenses can be deducted. If it belongs to personal consumption, it cannot be deducted. VAT is totally non-deductible. After the full certification deduction, the food and beverage expenses will be transferred out of the input tax, or the effective tax amount will be changed directly on the check platform, and only the deduction of accommodation expenses will be checked, and the deduction of food and beverage expenses will not be checked.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The collection and suspension of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.

units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.