The allowable business entertainment expenses are 61% of the actual amount, but shall not exceed 1.5% (five thousandths) of the current year's operating income.

according to the detailed rules for the implementation of the provisional regulations of the people's Republic of China on enterprise income tax:

article 43? The business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 61% of the amount incurred, but the maximum shall not exceed 5‰ of the sales (business) income of the year.

article 44? Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall not exceed 1.5% of the sales (business) income of the current year, and shall be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.