1. Generally speaking, the business entertainment expenses of an enterprise include two parts. One is the daily business entertainment expenses, such as catering expenses, accommodation expenses, transportation expenses and so on. The second is the business entertainment expenses of important customers, that is, in addition to the above expenses, there are gifts for customers, normal entertainment expenses and expenses for arranging customers' travel.

2. Legal basis:

Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the entertainment expenses incurred by an enterprise related to production and operation shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

2. What are the pre-tax deduction and accounting treatment methods for business entertainment expenses?

The correct accounting treatment of business entertainment expenses in accounting standards should be included in the second-level subject of "management expenses", but this is only a general provision. According to the general principles of accounting, such as the principle of dividing revenue expenditure and capital expenditure, the principle of actual cost, the principle of matching, etc., the business entertainment expenses incurred by an enterprise during the preparation period should be included in the "long-term deferred expenses-organization expenses" in accordance with accounting standards, and the organization expenses should stop when the enterprise starts production and operation and obtains operating income in the current accounting standards, and should be included in the profits and losses of the production and operation month at one time.