Legal analysis: the tax law does not stipulate the relevant content of conference fees, but the tax law stipulates the pre-tax deduction of conference fees accordingly.

Legal basis: Article 52 of the Measures for Pre-tax Deduction of Enterprise Income Tax in People's Republic of China (PRC). 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 them to provide 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.