According to the relevant provisions of the Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.84), in the practice of tax enforcement, the tax authorities usually define the payment scope of business entertainment expenses as catering, cigarettes, water, food, tea, gifts, normal entertainment activities, expenses incurred by arranging customers to travel and other expenses.
However, the above expenses are not generalized, and there are many situations, such as: 1, and the purchased gifts are used for gifts, which should be regarded as business entertainment expenses; 2. Gifts are produced by taxpayers themselves or processed by entrustment, which have a marking and publicity effect on the image and products of the enterprise, and can also be used as business promotion fees; 3. Illegal expenses such as kickbacks and bribes to customers cannot be used as entertainment expenses and are not allowed to be deducted before tax.