You generally cannot deduct lodging and meals unless you stay away overnight. Meals may be partially deductible as an entertainment expense, as discussed below.

除非你离得远要过夜，一般不能抵减住宿和伙食。伙食是可以作为娱乐的一部分抵减的，稍后讨论。

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Including Yangma Island, Kunyu scenic spot admission ticket, food lodging allowance, traffic allowance, civil and military study coach training expense, person accidental insurance premium;

包括养马岛、昆嵛山景点门票、食宿费、交通费、文武学习辅导训练费、人身意外保险费；

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