In the current period of corporate income tax settlement in the mainland, there is one expense, as long as there is a tax adjustment, this is business entertainment expenses. But there are some units of accounting will think: food and beverage expenses=Business entertainment expenses, this is actually wrong, today and you discuss how to accurately divide business entertainment expenses.

Business entertainment expenses mainly refer to expenses related to banquets, souvenirs, travel and hospitality incurred for business needs. These expenses are usually incurred when external personnel contact the company. If the object is internal employees, it should not be included in the business entertainment expenses.

For example, the catering expenses incurred during the training organized by the company shall be included in the training expenses.

The catering expenses incurred by company personnel on business trips shall be included in travel expenses.

The meal expense incurred during the meeting organized by the company shall be included in the account of conference expense.

So the company's food and beverage expenses are not necessarily business entertainment expenses.

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