The Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.84) once stipulated that the reimbursement of meal expenses should be accompanied by a menu. For the reimbursement of entertainment meal tickets, the unit of the entertainer, the rank and name of the entertainer shall be attached, but this document has been abolished by Decree No.23 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). The current tax laws and regulations no longer have relevant requirements. Therefore, catering invoices can be issued according to the facts, and there is no need to list detailed dishes and menus.

According to Article 2 of Announcement on Issues Related to Issuing VAT Invoices in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 17): "When issuing VAT invoices, the seller shall truthfully issue the invoice contents according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transaction as required by the buyer."

Extended data:

Meal expenses cannot be uniformly recognized as business entertainment expenses, and business entertainment expenses should refer to the reception expenses reasonably paid by enterprises and institutions due to the needs of production and business activities. It is a real and necessary expense in the production and operation of enterprises, and it is also a necessary cost for enterprises to carry out normal business activities. The specific hospitality scope is as follows:

Expenses for banquets or working meals due to the production and operation of enterprises;

The cost of giving souvenirs for the production and operation of the enterprise;

Expenses such as tour fees and transportation fees incurred due to the production and operation of the enterprise;

Travel expenses incurred by business relations personnel due to the needs of enterprise production and operation.

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State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Issues Related to Issuing VAT Invoices