In the practice of tax law enforcement, the specific scope of hospitality is as follows: (1) the cost of banquets or working meals due to the production and operation of enterprises; (two) the cost of giving souvenirs for the production and operation of the enterprise; (3) Expenses such as tour fees and transportation fees incurred due to the production and operation of the enterprise; (four) due to the needs of enterprise production and operation, business personnel travel expenses.

Business entertainment is a regular business for enterprises to contact business or promote sales and deal with social relations. The implementation regulations of the new enterprise income tax law have changed the previous deduction ratio. As a reasonable expense for the production and operation of an enterprise, business entertainment expenses can be truthfully charged according to the accounting system, and the tax law stipulates that it can be deducted before income tax within a certain proportion, and the part that exceeds the standard cannot be deducted.