This is, of course, because according to Article 52 of the Measures for Pre-tax Deduction of Enterprise Income Tax, conference fees must have relevant supporting materials, otherwise they cannot be deducted before tax. It doesn't mean that just taking an invoice and writing a meeting fee can be deducted as an expense. This regulation is to prevent taxpayers from issuing false meeting invoices in travel agencies and other units to increase their expenses. The following are the specific provisions of Article 52: Article 52 Taxpayers' reasonable travel expenses, meeting expenses and directors' fees related to their business activities shall not be deducted before tax if the competent tax authorities require legal documents to prove their authenticity. Proof of travel expenses shall include: name, place, time, task, payment voucher, etc. The certification materials of meeting fees shall include: meeting time, place, participants, content, purpose, fee standard, payment voucher, etc. /jibenfa/jibenfa02 12.htm