1. Although special VAT invoices can be issued for meals, the input tax cannot be deducted. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2116] No.36): Attachment 1 Implementation Measures of Changing Business Tax to Value-added Tax: Article 27 The input tax of the following items shall not be deducted from the output tax:

2. The purchased passenger transportation service, loan service, catering service, daily service of residents and entertainment service. Business entertainment expenses are used for the reception and entertainment in the production and operation of enterprises, such as the meal expenses incurred in entertaining customers and suppliers, which should belong to the business entertainment expenses stipulated in the tax law. The Regulations for the Implementation of the Enterprise Income Tax Law stipulates that 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 that year. Employee welfare expenses are used for employee welfare meals, internal dinners and other welfare expenses, which should belong to employee welfare expenses. The "Regulations on the Implementation of the Enterprise Income Tax Law" stipulates that employees' welfare expenses incurred by enterprises shall be deducted if they do not exceed 1.4% of the total wages and salaries. Working meal expenses are used for the necessary working meal expenses of employees in the process of enterprise production and operation, which belong to the normal cost expenses of enterprises and should be collected into the corresponding cost expenses according to the purpose of occurrence. If an employee goes on a business trip abroad, the meal expenses incurred on the way should be included in the travel expenses; Organizing employees to hold a meeting in a mountain villa and arranging working meals at noon should be included in the meeting fee; Holding a board meeting and arranging meals for directors should be included in the directors' membership fees; Please ask the decorator to decorate the office, and the company will provide lunch for him at noon. This meal fee is the cost. The Enterprise Income Tax Law stipulates that reasonable expenses actually incurred by an enterprise related to income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. The above is the relevant answer to this question!