According to the regulations, the purchase of equipment to be installed is included in the construction in progress, and reasonable installation expenses such as the salary of relevant installers and the collection of installation materials can be included in the construction in progress when it happens. After completion, it will be transferred to fixed assets together with the equipment purchase fee.

What tax did you say you had to pay? If you are paying wages, you must withhold and pay taxes.

Training meals can not be included in the construction in progress, but can be counted as welfare expenses at most. If entertainment expenses are included, there is a deduction limit before enterprise income tax.