The Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2111] No.84) once stipulated that a menu should be attached to the reimbursement of meal expenses. If the meal ticket is used for entertainment, the unit of the entertainer, the level and name of the entertainer should be attached, but this document has been abolished by Decree No.23 of State Taxation Administration of The People's Republic of China. The current tax laws and regulations no longer have relevant requirements. Therefore, the catering invoice can be issued according to the facts, and there is no need to list detailed dishes and menus.
according to article 2 of the announcement of State Taxation Administration of The People's Republic of China on issues related to the issuance of value-added tax invoices (State Taxation Administration of The People's Republic of China Announcement No.16, 2117): "When the seller issues a value-added tax invoice, the contents of the invoice shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer."
Extended information:
Meal expenses cannot be uniformly recognized as business entertainment expenses, and business entertainment expenses should refer to the reception expenses reasonably paid by enterprises and institutions for the needs of production and business activities. It is a real and necessary expense in the production and operation of enterprises, and it is also a necessary cost for enterprises to carry out normal business activities. The specific scope of hospitality is as follows:
the expenses for banquets or working meals due to the needs of enterprise production and operation;
the expenses for giving souvenirs due to the production and operation of the enterprise;
expenses for visiting tourist attractions, transportation expenses and other expenses incurred due to the production and operation needs of enterprises;
travel expenses of business relations personnel due to the production and operation needs of the enterprise.
Baidu Encyclopedia-Business Hospitality
State Taxation Administration of The People's Republic of China-Announcement on Issues Related to the Issuance of VAT Invoices.