/kloc-the meal fee of 0/00 yuan includes the venue fee, chef fee and ingredients fee.

Deduction of catering expenses (such as for entertaining customers) The tax law stipulates that the hospitality expenses incurred by an enterprise related to its production and operation shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year.

Deduction of catering expenses (if it is a staff dinner) The tax law stipulates that employees' welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries.