According to the relevant regulations of the tax authorities, the input tax on loan services, catering services, daily services of residents and entertainment services purchased by enterprises shall not be deducted from the output tax. The catering service is subject to the tax rate of 6%, and the expenses incurred by the company in inviting customers to eat are included in the "management expenses-business entertainment expenses", which belongs to social entertainment consumption and cannot be deducted from the input tax.