According to Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 0/5% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.

Extended data:

Relevant requirements for enterprise income tax deduction:

1, the expenditure incurred by an enterprise shall be distinguished between revenue expenditure and capital expenditure. Income expenditure is directly deducted in the current period; Capital expenditure shall be deducted by stages or included in the cost of relevant assets, and shall not be deducted directly in the current period.

2. The expenses or property formed by the enterprise's non-taxable income used for expenditure shall not be deducted or the corresponding depreciation and amortization deduction shall be calculated. Unless otherwise stipulated in the Enterprise Income Tax Law and these Regulations, the actual costs, expenses, taxes, losses and other expenses incurred by the enterprise shall not be deducted repeatedly.

Hunan Provincial People's Government-Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China