Food and beverage expenses are non-deductible. Even if you get a special invoice, you must first authenticate it before transferring the input tax. Then simply open a general ticket, and don't make trouble.

article 27 (6) of caishui [2116] No.36

article 27 the input tax of the following items shall not be deducted from the output tax:

(1) purchased goods, processing and repair services, services, intangible assets and real estate used for simple tax calculation items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

the taxpayer's social consumption belongs to personal consumption.

(2) abnormal loss of purchased goods, and related processing, repair and repair services and transportation services.

(3) purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products with abnormal losses.

(4) Abnormal loss of real estate, and purchased goods, design services and construction services consumed by the real estate.

(5) The purchased goods, design services and construction services consumed by the real estate construction in progress with abnormal losses.

taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate are all real estate projects under construction.

(6) purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services.

(7) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.