Legal subjectivity:

Business entertainment expenses refer to all kinds of expenses paid by enterprises in business management and other activities, mainly including expenses incurred in business negotiation, product promotion, external liaison, public relations communication, conference reception, guest reception, etc., such as meals, yancha for entertainment, transportation expenses, etc. Second, the scope of business entertainment expenses In terms of the scope of business entertainment expenses, neither the financial accounting system nor the old and new tax laws have been accurately defined. In the practice of tax law enforcement, the specific scope of hospitality is as follows: (1) Expenses for banquets or working meals due to the needs of enterprise production and operation. (2) Expenses for giving souvenirs due to the production and operation of enterprises. (3) Expenses for visiting tourist attractions, transportation expenses and other expenses incurred due to the production and operation needs of enterprises. (4) Travel expenses of business relations personnel due to the needs of enterprise production and operation. Business entertainment expenses are limited to entertainment expenses related to the production and business activities of enterprises. The following expenses shall not be listed as entertainment expenses: (1) conference expenses; (2) Employees' welfare, employees' rewards, commissions arising from the sales of products by enterprises and labor expenses paid to individuals that have nothing to do with the production and business activities of enterprises shall not be charged as entertainment expenses; (3) Business entertainment expenses should be different from those in meal fee. Meal fee is an enterprise employee who works in urban and suburban areas on business, can't eat at work or return, and really needs compensation for eating out; Hospitality is the cost of eating, drinking, using and playing when expanding business, and its consumers are individuals outside the enterprise, not employees of the enterprise.