in terms of corporate income tax, the catering expenses actually incurred by employees on business trips are reimbursed according to the standardized financial management system with valid catering invoices. In principle, they can be included in the travel expenses and deducted before corporate income tax. However, the reimbursement of business trip meals and pre-tax deduction shall conform to the reasonable principle stipulated in the enterprise income tax law, and shall not be aimed at reducing or evading taxes, that is, it shall conform to the relevant national standards for reimbursement of travel expenses or the financial management regulations formulated by enterprises.

according to the current individual income tax law and relevant policies and regulations, the company should levy a tax on the transportation and meal subsidies paid to business travelers in cash. However, if the company reimburses the actual transportation and meal invoices of business travelers as company expenses according to certain national standards, it may not levy a tax as personal income. Specific standards refer to the relevant provisions of the Measures for the Administration of Travel Expenses of Provincial Administrative Organs and Institutions in Fujian Province.

according to the current individual income tax law and its implementing regulations, income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances and subsidies and other income related to employment or employment. Therefore, the income obtained by employees of your company from attending the annual meeting of the company belongs to the income of wages and salaries obtained by employees due to their employment relationship, and should be incorporated into the salary and salary income of employees in the current month for personal income tax.