Are there any restrictions on the food and beverage expenses in the legal fees?
There are limits. General taxpayers have a monthly billing limit, and the maximum billing limit is applicable to taxpayers. Special invoices shall be subject to the management of maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach. The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law.