There are

pre-tax deduction standards for business entertainment expenses:

The part with annual net sales income within 15 million yuan (inclusive) shall not exceed five thousandths of this part; If it is more than 15 million yuan, it shall not exceed three thousandths of this part.

the annual net operating income is less than 5 million yuan (inclusive), not exceeding 11% of this part; If it is more than 5 million yuan, it shall not exceed 5/1111 of this part.

quick calculation formula:

net sales income × 1.3%+31,111 = business entertainment expenses that can be charged.

net operating income × 1.5%+25,111 = business entertainment expenses that can be charged.

net sales income is applicable to manufacturing, commerce, etc.

net operating income is applicable to catering, entertainment, construction and installation industries, etc.

cross-industry operations should be calculated separately. If the division is unclear, it should be based on the main project industries.