If the hotel doesn't invoice, you can call the tax hotline 12366 to report tax evasion.

1. catering invoices can be included in "travel expenses"

Some enterprises have cash subsidies for employees on business trips, and some enterprises reimburse them according to the catering invoices that occur during employees' business trips. Food and beverage invoices during employees' business trip should be reasonably divided: food and beverage invoices incurred during employees' business trip should be included in "business entertainment expenses"; If it is the consumption within the subsidy standard during the personal business trip, it should be included in the "travel expenses".

2 catering invoices can be included in the "business hospitality"

Business entertainment expenses refer to the entertainment expenses paid by enterprises for business needs, also called social entertainment expenses, which mainly include catering, cigarettes, water, food and normal entertainment activities. , including business negotiations, product promotion, external liaison, public relations communication, conference reception, guest reception and other expenses. , such as entertainment expenses, yancha for entertainment, transportation expenses, etc.

3 catering invoices can be included in the "employee welfare expenses"

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3): "III. Deduction of employee welfare expenses The employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents:

(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that fail to perform social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, and wages, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. "

4. The catering invoice can be included in the "conference fee"

Enterprises often hold various meetings and invite some customers, suppliers and employees to attend. As a conference fee, it must include transportation, accommodation, catering, etc. For the meeting, there will be a catering invoice in the conference fee. Pre-tax deduction is no problem, but generally you need to provide meeting notices, meeting attendance books and other materials that can prove the authenticity of meeting fees. Such as meeting notice (including meeting time, meeting arrangement, meeting content, meeting standard, etc.). ), meeting minutes and other materials.