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释义	法律分析：餐厅，餐饮公司普票最高面额为1万元，食品加工厂食品生产厂的普票面额最高为，十万和百万，具体要看你企业的生产和销售业绩，然后向税务局申请提高发票额度。法律依据：《企业所得税法实施条例》第四十三条企业发生的与生产经营活动有关的业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5%。
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