The so-called business entertainment expenses refer to the entertainment expenses paid by enterprises for the reasonable needs of production and operation. It is a real and necessary expense in the production and operation of enterprises, and it is also a necessary cost for enterprises to carry out normal business activities.

Nutrition expenses (invoices) can be included in management expenses (trade union funds or employee welfare expenses) if they are in line with the enterprise financial system (such as visiting employees' patients). No, no charge.