the purpose of tea payment can be to write the purchase payment. The company's purchase of tea as a gift belongs to the business entertainment expenses, and the management expenses-business entertainment expenses are debited and credited to the bank deposit or cash account. Just write about buying tea or entertaining tea. If you buy tea for employees, it belongs to employee welfare expenses. Whether it is entertainment expenses or blessing expenses, it is not allowed to deduct VAT.

types of tea: green tea, black tea, oolong tea, white tea and scented tea.

oolong tea, which belongs to semi-fermented tea, is green and brown as iron, so it is also called green tea. The leaves of a typical oolong tea are green in the middle and red in the edge. It is known as the clear and golden soup with green leaves and red edges. It has a natural floral fragrance and a strong and fresh taste. Its representatives are Tieguanyin, Dahongpao and Taiwan Province's Frozen Top Oolong.

green tea refers to taking the new leaves or buds of tea trees, spreading the fresh leaves and drying them directly in a hot pot with a temperature of 111-211 degrees without fermentation. The color of its finished products and the brewed tea soup preserve the green style of fresh tea more.

black tea, named after the red color of the tea soup and leaves after being brewed by dry tea, belongs to fully fermented tea, which is refined from the buds and leaves of tea trees through typical technological processes such as withering, rolling, fermentation and drying. After fermentation, the chemical reaction of tea polyphenols in black tea was reduced by more than 91%, and new components such as theaflavins and thearubigins were produced.