1. It's only the meal expenses of the business travelers themselves, and you need to get the invoice, which will be treated as part of the travel expenses. However, if you enjoy the meal fee subsidy when you submit the reimbursement (you don't need to provide the invoice), you can't calculate the meal expenses again.

2. If the meal expenses for entertaining customers during business trip (invoices are required), they cannot be recorded as travel expenses, but should be recorded as entertainment expenses, and deducted before tax according to the principle of deduction of business entertainment expenses.