Legal analysis: 1. If it belongs to business entertainment expenses, it shall be deducted before tax by 61%, and it shall not exceed 1.5% of the total income.

2. It belongs to the organizing expenses, which is adjusted according to 61% of the face value of the meal expenses, and there is no limit on the total income.

3. The employee welfare expenses, together with other welfare expenses, shall not exceed 1.4% of the total wages and salaries.

4. The total amount of employee education funds, together with other employee education funds, shall not exceed 8% of the total wages.

5. The total amount of trade union funds, together with other trade union funds, shall not exceed 2% of the total wages.

6. conference fees, you need to keep relevant supporting materials, such as meeting minutes and attendance lists.

7, travel expenses, need to develop a reasonable standard.

8, film and television costs.

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 41 The amount of trade union funds allocated by an enterprise that does not exceed 2% of the total wages and salaries may be deducted.

Article 42 Unless otherwise stipulated by the competent financial and tax authorities of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

article 43 the business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 61% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year.