The meeting expenses generated by the annual meeting of enterprise welfare nature shall be accounted for in the employee welfare expenses, and the input tax shall not be deducted.

(1) The meeting expenses incurred by the company for organizing the annual business meeting of the sales agent belong to the category of sales expenses and can be deducted from the input tax;

(2) The meeting expenses incurred by the company in organizing employees' job skills training belong to the category of employee education funds and can be deducted from the input tax;

(3) The meeting expenses incurred by the company in reimbursing customers belong to the category of business entertainment expenses, and the input tax shall not be deducted.

Policy basis:

Article 27 of Annex/KLOC-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36) stipulates that the input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects ... "