What is the ratio of travel expenses and business entertainment expenses to sales revenue?

There is no fixed ratio between travel expenses and business entertainment expenses in accounting. In terms of tax law, business entertainment expenses are: domestic enterprises10.5 million or less, and10.5 million or more than 3%. The value-added tax paid by a foreign-capital enterprise shall be within 0.5 ‰ of 654.38+500,000 and above 0.3 ‰ of 654.38+500,000. If a foreign-capital enterprise pays business tax, it is more than 5 million yuan but less than 5 million yuan. There is no fixed proportion of travel expenses in the tax law, as long as it is true and legal.