Can anyone help me find the relevant financial management system for corporate guest houses?

The corporate entertainment expense system is a regulation formulated to standardize the management of the company's entertainment expenses, strictly control the expenditure of entertainment expenses, and prevent the overspending and waste of entertainment expenses.

Article 1 General Provisions: In order to strengthen and standardize the management of the company's business entertainment expenses, these measures are formulated.

Article 2 Scope of application of business entertainment expenses: Business expenses: refers to gifts, gifts, sponsorship expenses incurred due to business needs, and cigarettes and alcohol given due to business needs.

Entertainment expenses: refers to the expenses for meals and entertainment for entertaining relevant personnel due to work relations; travel expenses and accommodation expenses incurred in the reception of personnel of relevant units due to the collapse of business; Meal expenses incurred during hospitality in the company's canteen; Alcohol, beverages, cigarettes, etc.

Article 3 The principle of the use of business entertainment expenses: business entertainment expenses should resolutely implement the principle of receiving or not receiving, not receiving, participating or not participating in the reception of personnel, not participating, incurring or not incurring expenses, not incurring, enthusiastic attitude, and simple expenses.

Principles for the management of business entertainment expenses:

1. In accordance with the annual target issued by the company when signing the letter of responsibility, the use of business entertainment expenses within the limit is strictly prohibited. All hospitality is subject to a prior approval system.

2. The entertainment expenses shall be examined and approved by the deputy general manager and the general manager in accordance with the authority of Article 5 of these measures.

3. Resolutely control non-business reception and appropriately control business reception. Business reception should be arranged in the company's canteen as much as possible, and the canteen reception group quota in the total annual entertainment expenses should account for more than 50% of the total. When each department really needs to arrange entertainment outside the company due to work, it shall participate in the implementation of the second paragraph of this article.

4. In addition to the inspection of the leaders, all the people who come to the group eat at their own expense in the staff canteen; The brother units and affiliated enterprises in the group are sent to the company on business, and in principle, they are received with working meals.

5. The outsourcing unit will not arrange free meals except for the installation and lodging, air reception and send-off specified in the contract. If it is really necessary to receive the wind and see them off, it shall be spent in the company's entertainment expenses. <>

An enterprise has an internal guest house that is not open to the public, and its personnel wages and daily operating expenses are treated as expenses. Occasionally, if an employee of a ** merchant stays in a guest house, how should the accommodation fee collected be accounted for, and can it be used to make up for the funds required for the operation of the guest house and reduce the expenses? 【Lawyer's Answer】The Notice of the State Administration of Taxation on the Annotations to the Business Tax Items of Yinran Lurufa (Trial Draft) (Guo Shui Fa No. 1993 No. 149) stipulates that the hotel industry refers to the business of providing accommodation and clothing.

Article 1 of the Provisional Regulations on Business Tax stipulates that entities and individuals that provide the services specified in these Regulations, transfer intangible assets or sell immovable property within the territory of China are taxpayers of business tax and shall pay business tax in accordance with these Regulations. Article 3 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that the provision of services specified in the Regulations, the transfer of intangible assets or the sale of immovable property referred to in Article 1 of the Regulations refers to the provision of labor services specified in the Regulations, the transfer of intangible assets or the transfer of ownership of immovable property for compensation (hereinafter referred to as "taxable acts"). However, employees employed by units or individually-owned businesses to provide labor services provided by the regulations for their own units or employers are not included.

"Compensation" as used in the preceding paragraph refers to the acquisition of money, goods, or other economic benefits. Therefore, the internal guest house of the enterprise provides accommodation for the employees of the ** business, which belongs to the taxable services of the business tax "service industry - hotel industry". The collection of monetary funds from them is a paid provision of taxable services in the hotel industry, and business tax shall be paid.

Article 15 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that Article 6 of the Enterprise Income Tax Law.

2) The term "income from providing labor services" refers to the income obtained by enterprises engaged in construction and installation, repair and repair, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, intermediaries, health care, community services, tourism, entertainment, processing and other labor service activities. Therefore, this part of the income should also be subject to corporate income tax. Article 2 of the Accounting Standards for Business Enterprises No. 14 - Income stipulates that income refers to the total inflow of economic benefits formed by an enterprise in its daily activities, which will lead to an increase in the owner's equity and are not related to the capital invested by the owner.

The income involved in this standard includes income from the sale of goods, income from the provision of services and income from the transfer of the right to use assets. The money collected by an enterprise on behalf of a third party shall be treated as a liability and shall not be recognized as income. According to the above provisions, the accommodation fee charged by the internal guest house shall be accounted for as follows:

"Bank Deposit Noise" is debited and "Other business income" is credited. At the same time, the tax is accrued, and the "business tax and surcharge" is debited, and the "tax payable - business tax payable", "tax payable - urban construction tax payable", "tax payable - education fee surcharge payable" is credited.

1. All those who come to stay in the guest house of the agency must register with their ID card before they can check in.

2. The accommodation staff shall not bring flammable, explosive and corrosive materials into the room to prevent the occurrence of all public security cases.

3. Those who stay in the guest house are not allowed to stay in the social miscellaneous personnel, once found, in addition to paying the accommodation fee, they will also be given a certain punishment, and those who violate the law and discipline will be transferred to the public security organs for processing.

4. If the relatives and friends of the employees within the organ need to stay, they can only move in after the consent of the office director or logistics management personnel. Waiters in guest houses are not allowed to stay overnight without paying fees.

5. The guest house attendant should check and clean the guest room at any time, and hand over the money and things forgotten by the guests to the office in a timely manner, and the logistics management personnel should clean up and check the public goods every six months, and fill in the form and report to the office for future reference.

6. The waiter in the guest house must stick to his post, clean and clean the guest room frequently, so that the indoor facilities are placed in an orderly manner, and the bed sheets are clean and tidy, and they are disinfected regularly.

7. The guest house attendant shall formulate the corresponding guest house article and health management system according to this system, and have the obligation to remind and inform the accommodation staff. In the event of any violation of the relevant rules of the guest house and damage to the goods, the hotel shall be required to compensate the hotel according to the price.

1. According to the question you asked, the 60,000 business entertainment fee is not a financial system regulation, but a tax regulation.

2. The 10,000 you are talking about should be the sum of the overrun of business entertainment expenses and the part of the fine, which cannot be paid before tax, so the tax should be increased when paying taxes, that is, the original accounting profit is zero, and after the increase of 10,000, the profit of 10,000 yuan will be realized.

3. Accounting profit is the total profit of the enterprise.

4. The tax is paid according to the total amount of tax payable, not according to the accounting profit. Therefore, after the pre-tax adjustment, the income tax should be paid according to the profit of 10,000 yuan, and there is no problem of the enterprise paying tax on negative profits.