According to the "Enterprise Income Tax Pre-tax Deduction Measures", the unit can generally be reimbursed for meal invoices for 60% of the food and beverage expenses, but the maximum shall not exceed 5 per cent of the current year's business sales revenue.

The standard of meal reimbursement is regulated by the local market price in the local city of travel, and the maximum amount of reimbursement for one day of travel is usually 200 yuan.