1. In general, the business hospitality expenses of enterprises include two parts, one is the daily business hospitality expenses, such as food and beverage expenses, accommodation expenses, transportation expenses and so on. The second is the business hospitality of important customers, that is, in addition to the foregoing expenditures, there are gifts to customers, normal entertainment activities, the cost of arranging customer travel, etc..

2, the legal basis:

"Regulations for the Implementation of the Enterprise Income Tax Law" Article 43 provides that enterprises incur business entertainment expenses related to production and operation, in accordance with the amount of 60% deduction, but the maximum shall not exceed the current year's sales (operating) income of 5 ‰.

Two, business hospitality pre-tax deduction and accounting treatment of which

Accounting standards for business hospitality expenses should be included in the correct accounting treatment of the "administrative expenses" of the secondary accounts "business hospitality expenses According to the "division of revenue expenditure and capital expenditure principle", "actual cost principle", "matching principle" and other general principles of accounting, such as enterprises in the preparatory period of the Business hospitality, according to the accounting standards should be included in the "long-term amortized expenses - start-up costs", the current enterprise accounting standards for start-up costs should be in the beginning of production operations, business income to stop the collection, and should be in the beginning of production operations in the month of the production of the month of profit and loss in the month of the production and operation.