The tax deduction provisions for catering expenses (if incurred for entertaining customers) are as follows: entertainment expenses incurred by an enterprise related to its production and business operations shall be deducted according to 61% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year; The provisions of the tax law on the deduction of catering expenses (if it is a staff dinner) are as follows: the employee welfare expenses incurred by the enterprise shall be deducted if they do not exceed 1.4% of the total wages and salaries; Food and beverage expenses (if incurred during business trip) are deducted according to the facts, and there is no proportional limit.