If the income is less than 4000 yuan each time, taxable income = income -800.
Every time the income is more than 4,000 yuan, the taxable income = income ×( 1-20%).
Tax rate:
If the income does not exceed 20 thousand yuan, the tax rate is 20%, and the quick deduction is 0;
For the part with income exceeding 20,000 yuan to 50,000 yuan, the tax rate is 30%, and 2000 yuan is deducted quickly;
If the income exceeds 50,000 yuan, the tax rate is 40%, and 7000 yuan will be deducted quickly;
Legal basis: Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.