entertainment fee ???

如果支出的目的是為公司帶來應評稅利潤, 相關交際費可以扣稅. 如果你條數係私人支出, 支出就不能扣稅. 有些稅務代表做法係一部分交際費不扣稅, 但有幾多唔扣就當然視乎公司.

與公司turnover比較, 如果條數太大兼唔合理, 稅局會有可能出信問你筆交際費在哪種程度為公司帶來應評稅利潤. 視乎稅局已有資料及納稅人所申索的扣除, 稅局可能會認為一部分交際支出並非帶來應評稅利潤而唔比你扣稅. 如果你唔同意稅局判斷, 你可以提出反對, 但要提出證明的是納稅人自己. 所以, 就算稅局未必查你張單, 你都要keep低張單, 並且記低詳細資料, 例如日期、客戶名及其關係、支出目的.

You should refer to Inland Revenue Ordinance (Chapter 112) s16 for the deduction principle. In general, the expenses should be wholly, necessarily, and exclusively for the production of assessable profit. The production of restuarant bill itself does not render the expenses deductible but the purpose of the bill whether it is domestic or for the production of assessable profit should be considered.
For reference only!

2012-02-17 10:36:45 補充：
IRD may check your bills and you must keep your business records for at least 7 years!