Current location - Recipe Complete Network - Catering franchise - What percentage of sales can the average taxpayer spend on food and beverage in a year? Can you tell me the calculation process?
What percentage of sales can the average taxpayer spend on food and beverage in a year? Can you tell me the calculation process?
Ordinary taxpayers' annual catering expenses can account for 0.5% of sales.
The catering expenses for entertaining guests shall be paid before tax according to 60% of the actual amount, but the maximum shall not exceed 0.5% of the sales revenue.