Weiya banquet is a traditional folk culture in southern Fujian. The second day of the second lunar month is the first time to make teeth, which is called "head teeth"; The tooth-making on December 16th of the lunar calendar is the last one, so it is called "tail tooth".

Tail tooth is the "end" of the business's one-year activities and the "first sound" of the people's Spring Festival activities. On this day, people in Taiwan Province Province will burn land money to worship the upright god of Ford (that is, land money), and set up a bench in front of the door to offer a five-flavored bowl, burn prayer flags and silver paper to worship the owners (to worship the foundation of the house).

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The ancient festival "Tail Teeth" has also been introduced into modern enterprises. Before the end of the year, enterprises in Taiwan Province Province and enterprises in mainland coastal areas with investors from Taiwan Province Province will also hold a reunion dinner for all employees. This banquet is called Weiya Banquet. It is very popular among Taiwanese enterprises in Guangzhou and Shenzhen.

For example, Foxconn (called Hon Hai in Taiwan Province), the enterprise of Taiwan Province's richest man, Guo Taiming, holds tail teeth twice a year in Chinese mainland and Taibei, during which it not only draws millions of cash prizes. Artists such as Lin Chi-ling, Cai Kangyong and Wu Bai were also invited to host or perform.