it is not acceptable to use grain and oil invoices instead of catering invoices. Invoices for purchasing rice flour, grain and oil can be used as personal benefits, but it is generally difficult to buy rice flour, grain and oil for self-making during business trips, which is unreasonable to replace catering invoices and will not be recognized by the tax authorities. According to the Enterprise Income Tax Law of the People's Republic of China and Decree No.63 of the President of the People's Republic of China, Article 8 The reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.