Potluck is not part of the scope of expenditure of welfare expenses, included in the welfare costs have a greater tax risk. If the meal is in the cafeteria, pay the cafeteria subsidy; or with the catering company to sign a meal agreement, the catering company to provide a collective supply of working meal service, take the public-to-public transaction is possible. Many companies included in the hospitality is not a choice, because the enterprise's social entertainment is related to production and operation, such as hospitality superior units and leaders, internal people eat and drink (career institutions, state-owned enterprises each year, the three public consumption is not for no reason, the private sector, internal consumption is not good), you can also fabricate the group building notice, photographs, and other reasons to say that it is the gathering, but the tax authorities have no way to check, in the tax practice basically will be taxed. Tax practice will basically be tax adjusted. So squeezing meal invoices into welfare and meeting expenses is a tax risk.

There are many ways of tax planning, depending on how you do it.