The Enterprise Income Tax Law stipulates that: "Article 8 Enterprises are allowed to deduct the expenses actually incurred in connection with the acquisition of income and reasonable expenses, including costs, expenses, taxes, losses and other expenditures, when calculating taxable income." The tax law and related documents have made principle regulations on cost and expense expenditure, but have not made specific regulations on the scope of expenditure and the standard of expenditure of conference fee.

According to the Circular of the State Administration of Taxation on the Issuance of the Measures for the Administration of Conference Fees in the State Taxation Bureau System> (Taxation General Fa [2013] No. 124), Article 14 of the scope of conference fee expenses includes conference accommodation, meals, conference room rentals, transportation costs, document printing costs, medical expenses, etc. The transportation costs referred to in the preceding paragraph refer to the cost of printing documents and medical expenses. The transportation cost referred to in the preceding paragraph refers to the transportation expenditure incurred for the pick-up and drop-off of conference delegates, as well as the delegates' study tour and research uniformly organized by the conference.

The seller issues invoices in accordance with the regulations. Sellers, the provision of services and engage in other business activities of units and individuals, external business operations to collect money, the receiving party shall issue an invoice to the paying party; acquiring units and withholding obligations to pay the money, by the paying party to the receiving party to issue an invoice. In invoicing, pay attention to the following points:

1, the selling party in the whole invoice before use, we should carefully check whether there is a missing page, wrong number, invoice joints without invoice Supervisory Chapter or printing unclear phenomena, such as found problems should be reported to the tax authorities.

2, the whole invoice began to use, should be filled out in accordance with the order of the number, fill out the project is complete, the content is true, handwriting is clear, all the joints at a time to rewrite, print, and the contents of the exact same. The invoice shall not be altered, dug up, torn.

3, the invoice should be issued in accordance with the specified time limit, fill in the columns, and stamped with the unit's financial seal or invoice seal. Without the approval of the tax authorities, may not split the use of invoices, may not expand the use of professional invoices on their own.

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