Hello, the problem of employee lunch is involved in every enterprise. Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Deduction of Wages and Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation) clearly regards employee canteen subsidies as one of the contents of employee welfare expenses. Article 1 of the Notice of the Ministry of Finance on Strengthening the Financial Management of Staff Welfare Expenses (Caiqi [2009] No.242) also takes the subsidy of self-management staff canteen funds or the unified lunch supply expenditure of staff canteen as the accounting content of staff welfare expenses. At the same time, the second paragraph of Article 2 of the document No.242 of Caiqi [2009] specifically points out that the monthly lunch allowance without unified meals does not belong to the accounting content of employee welfare expenses and should be included in the total wage management.

. In addition, if you are cooperating with other restaurants, provide lunch for employees. Then the financial subsidy paid by the enterprise to the cooperative restaurant is essentially the operating income of the other party. According to the provisions of Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC), if a unit engaged in business activities collects money from outside, the payee shall issue an invoice to the payer. Article 22 also stipulates that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. The tax treatment of this employee's lunch fee is as follows: 1. As for the standard of pre-tax deduction of canteen subsidies, the enterprise income tax law does not give a fixed amount range. In practice, enterprises can grasp it from two aspects: first, it conforms to the principle of rationality of tax law (in line with the routine of production and business activities); Second, the subsidies that meet the requirements are included in the welfare expenses when they actually occur. The part of the employee welfare expenses incurred by the enterprise that does not exceed 14% of the total wages and salaries shall be deducted in accordance with the provisions of Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law. 2. It is necessary to correctly distinguish between the above-mentioned meal expenses of employees who receive invoices and the meal expenses incurred by business entertainment. Meal expenses for entertaining foreign customers and personnel are business entertainment expenses related to production and business activities, which can be deducted before tax according to 60% of the amount incurred, with the maximum not exceeding 5% of the sales (business) income of the current year. . Employee welfare expenses incurred for obtaining services provided by employees, which do not exceed 14% of total wages and salaries, are allowed to be deducted before tax. Whether it is included in the meal expenses payable to employees, or included in the management expenses and business entertainment expenses, it is necessary to provide true, legal and sufficient valid vouchers or materials when declaring the deduction. Those that cannot be provided shall not be deducted before tax, and those that cannot be distinguished may face the risk of all being deducted before tax as business entertainment expenses. 3. The accounting of employee welfare expenses shall be based on Article 4 of Document No.3 [2009] of Guoshuihan, with separate account books for accurate accounting. If there is no separate account book for accurate accounting, the tax authorities shall order the enterprise to make corrections within a time limit. If no correction is made within the time limit, the tax authorities may reasonably verify the employee welfare expenses incurred by the enterprise.