the invoice will be issued at the restaurant where you ate. If the hotel doesn't invoice, you can call the 12366 tax hotline to report the tax evasion of the hotel.

1. Food and beverage invoices can be included in "travel expenses"

Some enterprises have cash subsidies for employees on business trips, while others are reimbursed according to food and beverage invoices incurred during employees' business trips. Food and beverage invoices during employees' business trips should be reasonably divided: if food and beverage invoices occur during employees' business trips, they should be included in "business entertainment expenses"; If it is the consumption within the subsidy standard during the personal business trip, it should be included in the "travel expenses".

2. catering invoices can be included in "business entertainment expenses"

business entertainment expenses refer to the entertainment expenses paid by enterprises for the needs of business operation, also called social entertainment expenses, which mainly include catering, cigarettes, water, food, normal entertainment activities, etc., as well as expenses incurred in business negotiation, product promotion, external liaison, public relations communication, conference reception, guest reception, etc., such as hospitality and hospitality.

3. Catering invoices can be included in "employee welfare expenses"

According to the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses (Guoshuihan [2119] No.3): "III. Deduction of Employee Welfare Expenses The employee welfare expenses stipulated in Article 41 of the Implementation Regulations include the following contents:

(1) Separation has not yet been implemented. The equipment, facilities and personnel expenses incurred by the welfare department include the equipment, facilities and maintenance expenses of the staff canteen, staff bathroom, barber shop, medical clinic, nursery, sanatorium and other collective welfare departments, as well as the wages and salaries of the staff of the welfare department, social insurance premiums, housing accumulation fund and labor expenses.

(2) Various subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees on business trips, medical expenses for employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, subsidies for employees' canteens, and transportation subsidies for employees, etc.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, family expenses, family leave travel expenses, etc. "

4. The catering invoice can be included in the "meeting fee"

Enterprises often hold various meetings and invite some customers, suppliers and employees to attend. As a conference fee, it must include transportation, accommodation, catering, etc. for the conference, so there will be catering invoices in the conference fee. Pre-tax deduction is no problem, but generally, it is required to provide meeting notices, meeting attendance books and other materials that can prove the authenticity of meeting fees.