Legal analysis: 1. Business entertainment expenses

It is used for reception and entertainment in the production and operation of enterprises, such as meal expenses incurred in entertaining customers and suppliers, which should belong to business entertainment expenses stipulated in the tax law. The Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 61% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

II. Employee welfare expenses

Employees' welfare expenses such as meals and internal dinners should belong to employee welfare expenses. The "Regulations on the Implementation of the Enterprise Income Tax Law" stipulates that employees' welfare expenses incurred by enterprises shall be deducted if they do not exceed 1.4% of the total wages and salaries.

iii. working meals

the necessary working meals for employees during the production and operation of the enterprise should belong to the normal costs of the enterprise and should be collected into the corresponding costs according to the purpose of occurrence.

legal basis: enterprise income tax of the people's Republic of China

article 12 when calculating taxable income, the amortization expenses of intangible assets calculated by enterprises according to regulations are allowed to be deducted.

Amortization expense deduction is not allowed for the following intangible assets:

(1) Intangible assets whose self-developed expenses have been deducted when calculating taxable income;

(2) self-created goodwill;

(3) intangible assets unrelated to business activities;

(4) other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise are regarded as long-term deferred expenses, which are amortized in accordance with the regulations, and are allowed to be deducted:

(1) Reconstruction expenses of fixed assets that have been fully depreciated;

(2) expenditure on reconstruction of rented fixed assets;

(3) expenditure on major repairs of fixed assets;

(4) other expenses that should be regarded as long-term deferred expenses.