The problem of recording meal expenses, how to account for mistaken meal expenses

It is right that the meal expenses are included in the business entertainment expenses, and at the end of the year, it is only to adjust the enterprise income tax and reduce the after-tax distribution of profits of the enterprise, and there is no need to adjust the account. If welfare expenses are included, it will affect the rights and interests of employees, and entertainment expenses themselves are expenses incurred for operation, and it is correct to reduce the after-tax distribution of profits.

There are also regulations on food expenses, so I suggest that you pay taxes when you should pay them, and tell the supervisor that the social expenses should be paid moderately, otherwise you will have to pay taxes at the end of the year. That's the job of finance.

Direct into the management fee - welfare fee. It may not exceed 14% of the gross salary for the whole year.

In addition to the entertainment expenses, the meal expenses and welfare expenses of the employees are also included, but the welfare expenses are calculated according to the total salary, and if they are exceeded, they are also subject to tax adjustment.

If there is no invoice for grocery purchases, a reimbursement form for subsidy expenses for the staff canteen can be prepared and recorded. It is also possible to account for food invoices. However, no matter what bill is used to enter the account, the standard for pre-tax deduction of welfare expenses is:

If the expenditure is within the range of 14% of the total salary, pre-tax deduction is allowed, and the excess part shall be adjusted for tax payment.

Supplementary questions. Is the reimbursement form for subsidy expenses of the staff canteen on a piece of paper, which lists the vegetables, rice, etc. bought?

1. There is no need to list the dishes, rice, etc.

2. Fill in the content of the expense reimbursement form.

The summary column reads: Allocate subsidies for staff canteens.

Amount column: Write the total amount of rice, vegetables, etc.

Borrow: Management Expenses - Food Expenses.

Credit: Cash.

Management Expenses - Business Entertainment Expenses.

Missed meal chargesCan be countedManagement fees— Welfare expenses. According to the notice of the Ministry of Finance and the State Administration of Taxation on the determination of the scope of the subsidy for mistaken meals (Cai Shui Zi 1995 No. 82), if an individual works in an urban or suburban area for business and cannot eat at the workplace or returns, and really needs to eat out, the meal fee received according to a reasonable standard shall not be taxed according to the actual number of missed meals.

The subsidies and allowances issued by some units to employees in the name of meal allowance shall be incorporated into the income from wages and salaries of the current month for individual income tax purposes.

The notice of the State Administration of Taxation on printing and distributing the provisions on several issues concerning the collection of individual income tax (Guo Shui Fa No. 89 1994) stipulates that subsidies and allowances that are not in the nature of wages and salaries or income that does not belong to the income items of the taxpayer's own wages and salaries shall not be taxed. This includes travel expenses.

Allowance, allowance for missed meals.

Establish the meaning of rough waiting.

The meal allowance was set up by the national labor department to protect the legitimate rights and interests of workers, and it has certain caring and protective significance.

Accidental meals and lunches are not subject to personal income tax.

However, the accounting must be handled well to avoid different views with the tax department.

The correct approach is that the cost of missing meals should be included in the administrative or operating expenses.

At the same time, there must be a corresponding reimbursement voucher, which is issued and received according to the voucher, not with the salary.

The cost of mistaken meals should be included in the benefit payable (Note: the new accounting standards have been introduced since 2007.

It is no longer required to be accrued, and can be directly included in the management expenses of the stool Sakura), and the individual can not pay income tax if it is not issued. If it is distributed to an individual, it should be paid as personal income tax.

The cost of food is recorded as follows:1. When the company's canteen incurs food material expenditures:

Borrow: Employee Compensation Payable - Employee Benefits.

Credit: Bank deposits (or cash in hand accounts).

2. When assigning according to the employee service object:

Credit: Employee Compensation Payable - Employee Benefits.

3. When accruing the depreciation of the company's canteen machinery:

Credit: Accumulated depreciation.

The food expenses in the company's canteen shall be recorded as employee welfare expenses and accounted for through the account of "employee remuneration payable".

The food expenses received by the enterprise canteen need to confirm the corresponding account according to the situation. If the enterprise collects food expenses and pays them to the units that provide them, they can be included in other accounts payable for accounting, and if the enterprise provides food by itself and obtains income from it, it can be included in other business income for accounting.

The current financial system of state-owned tourism enterprises only stipulates that the 102 state-owned enterprises of the former Jianguo Hotel can provide working meals for employees free of charge, which are included in the cost. Therefore, in addition to tourist hotels, other tourism enterprises and catering and service enterprises are not subject to this provision for the time being.

First of all, depending on the reimbursement department of these expenses, it is necessary to determine whether they are included in the "sales expenses" or "management expenses", accommodation expenses are generally included in the "travel expenses" secondary subject, if the meal expenses are incurred during the business trip, they are also included in the "travel expenses" secondary covered account, and if they are used to entertain guests, they are included in the "partner business entertainment expenses" secondary account.

October 29, 2020 Sporadic light rain Zhou touched Wang Husi.

Our children have only had lunch at school 10 times this month, so why don't you return the rest to me? Isn't that reasonable? "This mother is in trouble, and she is in the class group where the teacher is also there.

She said this, along with the head teacher Teacher Huang and the person in charge of the parent committee.

Soon, one of the parents of the parent association replied that because your child's leave is on the same day, and the meal stop needs to be reported one day in advance, only in this way can the fee be refunded.

The words have been made clear, but the parent is still not satisfied.

Naturally, the matter of asking for leave is on the same day! Who will know a day in advance that a child will get sick? The teacher didn't say that he would report a day in advance, and now he says so, can I know it? ”

The head teacher, who has been silent, probably can't ignore this sentence anymore, so although he is more polite in the group, he shows his attitude in his words.

Every member of the Parent Committee is serving everyone free of charge, and in this regard, we should all express our heartfelt gratitude for their silent efforts, rather than groundless accusations. The mother said that the teacher did not say how to refund the fee, and I had already sent the notice to everyone early in the morning, and the electronic version was also released in the group. ”

Immediately afterwards, the head of the class, Mr. Ren Huang, re-released the electronic version of the notice in the group, and marked the important sentences in it with a red line - if you don't eat lunch, you need to report to the head teacher one day in advance, and refund the fee at the end of the month.

In order to prove that the mother did not report to the teacher in advance, the head teacher, Mr. Huang, also specially published the screenshot of the mother's private chat with the head teacher for sick leave this month, and marked the specific time.

All the evidence has been clear, and if this parent still wants to question it, it is no longer a question of money, but a matter of morality.

Fortunately, the parent didn't speak out after that, and it seems that he still has some self-knowledge.

What makes me amused is that this parent did not understand the specific situation and rashly complained about the parent committee and the teacher, which is really inappropriate. As an adult, you should be calm, especially when it comes to children, you should be more rational, otherwise you will laugh so aggressively in the group, so that many parents will see the joke.

Borrow: management expenses and other subjects, completed judgment.

Credit: Employee Compensation Payable - Benefits;

Borrow: Employee Remuneration Payable - Benefits, Credit: Bank Deposits, etc.

Article 3 of the Notice of the State Administration of Taxation on Issues Concerning the Deduction of Wages and Salaries and Employee Welfare Expenses of Enterprises (Guo Shui Han [2009] No. 3) clearly defines the subsidy for employee canteens as a part of the employee welfare expenses of enterprises.

Article 1 of the Notice of the Ministry of Finance on Strengthening the Financial Management of Employee Welfare Expenses for Enterprises Changing Employees (Cai Qi [2009] No. 242) also takes the subsidy for self-run staff canteens or the unified lunch expenditure for unrun staff canteens as the accounting content of employee welfare expenses.

At the same time, the second paragraph of Article 2 of Document No. 242 of Cai Qi [2009] specifically points out that the lunch subsidy paid on a monthly basis without uniform meal provision is not the content of the accounting of employee welfare expenses and should be included in the total wage management. In addition, if it is in cooperation with other restaurants, we will provide staff lunches. The subsidy paid by the enterprise to the cooperative restaurant is essentially the operating income of the other party.

The employee meal expenses incurred by the unit are calculated when the accounting treatment is borrowed: production costs, manufacturing costs, management expenses and other subjects, negotiations.

Credit: Employee Compensation Payable - Benefits;

When the actual payment is made, the accounting treatment is: debit: employee salary payable - welfare expenses, credit: bank deposits and other accounts.

1. According to the relevant handling personnel of the unit to sort out the list of expenses, after the approval of the unit leaders, go to the tax bureau to issue tax invoices, and the employees of the unit can be included in this fee"Employee compensation payable - benefits"Ledger accounts. The specific accounting entries are as follows:

Borrow: Employee remuneration --- benefits payable.

Credit: Cash in hand carried forward at the end of the month.

Borrow: management expenses (or hosiery sales expenses, production costs, manufacturing expenses, etc.) - welfare expenses.

Credit: Employee Compensation Payable - Benefits;

2. If it is indeed impossible to obtain the invoice, it is necessary to make a detailed statement first, and then find the relevant leader to sign or seal at the bottom of this **, and finally add the official seal of the unit, which can be used as the original voucher for this expenditure.

Canteen Ticket Requirements.

Although the canteen is used as an auxiliary accounting service, its accounting must still comply with the provisions of the national tax law, and all procurement activities must obtain formal invoices. Otherwise, in the subsequent tax inspection, the non-compliant documents will not be deducted before the enterprise income tax, and the income tax payable will be increased and punished.

Therefore, for the invoice regulations when purchasing enterprise canteens, enterprises have caused contempt. In order to save procurement costs, they can casually purchase ingredients from commodity operators who cannot provide invoices, so as to let the white receipts be credited to the accounts, but later pay a higher price.

Let's help one how to solve the problem of canteen invoices.

The first trick: outsource the canteen, and the contractor invoices and records the accounts.

The enterprise can outsource the canteen as a whole to the canteen contractor, and the canteen contractor will prepare the employee lunch for the enterprise and be responsible for purchasing all the canteen ingredients, and the enterprise will pay the canteen contracting fee on time and obtain the invoice for the full amount of the canteen contractor for accounting.

The second trick: choose agricultural product production enterprises to buy canteen items.

Enterprises can choose the following merchants, such as: farms, rural professional cooperatives, etc., to obtain invoices and directly enter the accounts, and these agricultural product production enterprises can be tax-free for selling their own agricultural products.

The third trick: choose a company of agricultural products.

Agricultural products ** companies are also exempt from the tax on the value of the year, so they can also obtain invoices if they are selected.

The fourth trick: find a self-employed farmer.

Farmers who are self-employed in the production of agricultural products are exempt from VAT and personal income tax, and they can also issue invoices.

The fifth trick: issue food subsidies, and enter the account without a ticket.

How to account for meals in corporate canteens? In the above detailed answer, it can be included in the salary and welfare expenses payable, in fact, it can also be included in the management expenses, depending on the personal accounting habits. Today I also bring tips on canteen invoicing.