2. The specific scope of business entertainment expenses is as follows:
(1) Expenses for banquets or working meals due to the production and operation of enterprises;
(two) the cost of giving souvenirs for the production and operation of the enterprise;
(3) Expenses such as tour fees and transportation fees incurred due to the production and operation of the enterprise;
(4) Travel expenses incurred by business personnel due to the production and operation of the enterprise.