Legal analysis: 1, the evidence of the conference fee should be retained in full, the best according to the relevant provisions or the internal management requirements of the enterprise will be glued to the back of the vouchers, in order to prepare for the inspection. 2, the conference fee shall not be confused with the business hospitality expenses and other limitations on the deduction or non-deductible items. Often companies will be business entertainment expenses into the meeting expenses reimbursement processing. 3, conference fee invoices and catering invoices are best issued separately, catering services are not deductible input tax. Some areas of the caliber of the provisions of the catering service shall not issue VAT invoices, not in line with the provisions of Document 36, shall not be deductible is not the same as shall not issue special invoices. Not all catering service invoices are hospitality (it is recommended that the catering expenses incurred during the meeting should not be invoiced separately, so as not to be recognized as hospitality by the tax authorities), the catering expenses incurred during the meeting are included in the accounting of meeting expenses and deducted before income tax according to the regulations. 5, the scope of expenditure of the meeting expenses should be referred to the central government's documents, and should not be over-listed. 6, the meeting expenses should not be confused with the employees' travel expenses, and should not be deducted under the name of the meeting. 7, the meeting expenses should not be confused with the staff travel expenses. Confusion, can not borrow the name of the meeting in the name of travel

Legal basis: "Chinese People's *** and the State Company Law" Article 166 of the company's distribution of the year's after-tax profit, should be withdrawn from the profit of 10% of the company's legal reserve. The accumulated amount of the company's legal reserve for the company's registered capital of more than fifty percent, can no longer be withdrawn. If the company's legal reserve is insufficient to make up for the losses of the previous years, the company shall first use the current year's profits to make up for the losses before withdrawing the legal reserve in accordance with the preceding paragraph. After the company has withdrawn the legal reserve from the after-tax profit, the company may also withdraw an arbitrary reserve from the after-tax profit upon the resolution of the shareholders' meeting or the shareholders' general meeting. The after-tax profit remaining after the company has made up for its losses and withdrawn its provident fund shall be distributed by a limited liability company in accordance with the provisions of Article 34 of this Law; a joint stock limited company shall be distributed in accordance with the proportion of shares held by its shareholders, unless the articles of association of the joint stock limited company stipulate that the distribution shall not be made in accordance with the proportion of shares held. If a shareholders' meeting, shareholders' general meeting or board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the Company makes up for its losses and withdraws its legal reserve, the shareholders must return to the Company the profits distributed in violation of the provisions. Profits may not be distributed on the Company's shares held by the Company.