Question 1. Document No.57 [2000] of Guoshuihan stipulates: "Some units and departments distribute cash, physical objects or securities to relevant personnel of other units and departments during year-end summary, various celebrations, business contacts and other activities. For individuals who have obtained this income, personal income tax shall be calculated and paid according to the' other income' item stipulated in the Individual Income Tax Law of People's Republic of China (PRC), which shall be withheld and remitted by the unit that paid the income. " The company bears the tax.

If the gift is specially made and has the relevant logo of the company, such as trademark, company name, telephone number, etc. Pre-tax deduction shall be made in accordance with the relevant provisions of publicity expenses (foreign-invested enterprises shall deduct according to the facts, and domestic-funded enterprises shall not exceed 5 ‰ of sales revenue); If it is not marked, it shall be regarded as a non-public welfare disaster relief donation and shall not be deducted before tax. Gifts for one-time consumption, such as moon cakes. , in the "management expenses-business entertainment expenses" account, publicity materials in the "business expenses-business publicity expenses" account.

Question 2. Taxpayers' reasonable travel expenses and meeting expenses related to their business activities can be deducted before tax according to the facts. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Pre-tax Deduction of Enterprise Income Tax, taxpayers' reasonable travel expenses and conference expenses related to their business activities should be able to provide legal documents to prove their authenticity if required by the competent tax authorities, otherwise they should not be deducted before tax. Therefore, the pre-tax deduction of travel expenses and conference expenses does not need to be reported to the tax authorities for approval, but the tax authorities require proof materials, which taxpayers cannot provide.

Will not be deducted before tax.