How to account for purchase invoices in the catering industry

1. Catering invoices are included in "employee welfare fees"

According to the "State Administration of Taxation on Enterprise Wages, Salaries and Employees" Article 3 of the "Notice on the Deduction of Welfare Fees" (Guo Shui Han [2009] No. 3) stipulates that regarding the deduction of employee welfare fees, Article 40 of the "Implementation Regulations" stipulates that enterprise employee welfare fees include the following:

(1) For enterprises that have not implemented the separation of social functions, the equipment, facilities and personnel expenses incurred by the internal welfare department include employee canteens, employee bathrooms, barbers, medical clinics, nurseries, nursing homes and other collective welfare The equipment, facilities and maintenance costs of the department and the wages and salaries, social insurance premiums, housing provident funds, labor fees, etc. of the welfare department staff.

(2) Provide employees with health care, life, housing, transportation, etc. Various subsidies and non-monetary benefits paid by the enterprise include medical expenses paid by the enterprise to employees for business trips, medical expenses for employees of enterprises that do not implement medical coordination, medical subsidies for employees to support immediate family members, heating subsidies, employee heatstroke prevention and cooling expenses, and employee difficulties. Subsidies, relief funds, employee canteen fund subsidies, employee transportation subsidies, etc.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pensions, settlement expenses, travel expenses for family visits, etc. .

In addition to the employee welfare expenses listed above, in the daily practice of the company, employees gather for dinner during holidays and the people participating in catering activities are all employees of the company. There are also employees working in the field or working overtime. Etc., due to the inconvenience of eating, if the company provides working meals to employees, they should be included in welfare expenses. This is for employees, not for outsiders. Expenses for outsiders are included in entertainment expenses.

2. Catering Invoices are included in "travel expenses"

Some companies provide cash subsidies when employees go on business trips, and some companies reimburse based on the catering invoices incurred during employees' business trips. The catering invoices incurred during employees' business trips should be divided reasonably: If During the employee's business trip, catering invoices incurred by banqueting customers with corporate tasks should still be included in the "business entertainment expenses"; if the employee's personal consumption during the business trip is within the subsidy standard, it should be included in the "travel expenses".

As for whether invoices must be provided for business trip subsidies, national policies are not uniform. The Beijing Municipal Local Taxation Bureau clearly requires that invoices must be provided for business trip subsidies. Otherwise, the uninvoiced part of the subsidy shall be included in wages and salaries to calculate personal income tax. The Guangxi Zhuang Autonomous Region Local Taxation Bureau requires It is clear that as long as the business trip subsidy is within a reasonable range, there can be no ticket subsidy. Therefore, the company needs to understand the local policy on this.

3. Catering invoices are included in "business entertainment expenses"

< p>Business entertainment expenses refer to the entertainment expenses paid by enterprises for the needs of operating business, also called social entertainment expenses, which mainly include catering, cigarettes, water, food, normal entertainment activities, etc., and also include business negotiations, product promotion, external Expenses incurred for liaison, public relations, conference reception, guest reception, etc., such as reception meals, reception cigarettes and tea, transportation expenses, etc.

Therefore, catering invoices obtained by enterprises for external entertainment operations should be included in the calculation Enter "business entertainment expenses".

4. Catering invoices are included in "conference fees"

Are food invoices and catering invoices the same, are they the same thing?

< p>Food invoices and catering invoices are different. They are not the same thing.

Food invoices are retail invoices and are subject to the national tax, while catering invoices are under the local tax. Catering invoices are exclusive to the catering industry Invoice.

Normally, only sales-oriented enterprises (such as supermarkets) can issue food-type invoices, which are VAT taxable activities. They must pay VAT (tax rate 17% or 3% tax rate) and obtain value-added. Tax invoices (ordinary invoices or special invoices)

Only catering companies can issue catering invoices, which are business tax taxable activities. They pay business tax (5% for the catering industry) and obtain business tax invoices.

< p> How to account for purchase invoices in the catering industry? The accounting of catering invoices is divided into the above four situations. In practical operations, it is handled according to the above. It mainly depends on the actual situation. If you have a good grasp of all practical problems, you can easily solve them. Don’t remember it wrong. , please note that if you have any questions in practice, you can consult the teachers on this website, and never make wrong operations because you don’t understand the correct handling methods!