There is no proportion, but when the annual income tax is settled, 60% of the hospitality can be deducted before tax, but it does not exceed 0.5% of the sales revenue.

Reimbursement expenses of small companies include: office expenses, transportation expenses, travel expenses, communication expenses, accommodation expenses, hospitality expenses, etc.

Legal basis:

Reimbursement system for small-scale companies Article 1: This system is formulated to strengthen the internal management of the company, standardize the reimbursement process of the company and reasonably control the expenses.

Article 2: According to the actual situation of the company, this system divides expenses reimbursement into transportation expenses, travel expenses, communication expenses, accommodation expenses, hospitality expenses, etc.

Article 3: This system is applicable to all departments of the company.