meals can be reimbursed when invoiced by the machine. Food and beverage invoices can be reimbursed, because food and beverage expenses cannot be deducted and special VAT invoices cannot be issued, so food and beverage expenses can only be issued with ordinary VAT invoices, which can be reimbursed by individuals. It is best to write the name of the company on the invoice, but it must be the name of the company's employees, and it is indeed the reason for going on a business trip. The principle is to handle accounts according to the company's reimbursement standards for travel expenses. However, in terms of accounting treatment and taxation, If the invoice mentioned in the title is obtained, and it cannot be used as a legal voucher as an attachment to the accounting voucher, then when the enterprise income tax is settled, the expenses shall not be deducted before tax, but the taxable income of the income tax shall be increased. According to Article 8 of the Enterprise Income Tax Law, the reasonable expenses actually incurred by the enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.