in the practice of tax law enforcement, the scope of payment of business entertainment expenses is usually defined as expenses incurred from catering, cigarettes, water, food and normal entertainment activities. Actually, this is not entirely correct. From a qualitative point of view,

business entertainment expenses should refer to the reception expenses reasonably paid by enterprises and institutions for the needs of production and business activities. However, some organizations and individuals tend to generalize, equating meals with business entertainment, and think that all meals are business entertainment. Is it necessary to be business entertainment as long as you eat? Obviously not. Although tax practice may be in need of management, because it is impossible to distinguish between meal invoices, it is certainly unreasonable to adopt a one-size-fits-all approach. Within the company, there are various reasons for the meal fee, such as: the staff meeting meal at the end of the year; Working overtime for a working meal; The appearance of eating as a prop when shooting film and television works has nothing to do with receiving customers, so the above expenses are accounted for as welfare expenses or film costs. Obviously, meals are not necessarily used to receive customers, nor are they necessarily business entertainment expenses.