This situation is first recorded in the "Payable Staff Salary" and then allocated to the expenses. The details are as follows:

Debit: Payable to employees-employee benefits

Loan: bank deposit

Then make distribution for the following accounting treatment:

Borrow: production cost (production workers)

Management expenses (management personnel)

Loan: Payable Staff Salary-Staff Welfare

2. Is it necessary to pay a tax on the car stickers and telephone charges reimbursed?

"Notice of State Taxation Administration of The People's Republic of China on Individual Income Tax in subsidy income Obtained by Individuals Due to the Reform of Official Car System" (Guo Shui Han [2006] No.245) stipulates:

A, due to the reform of the official car system in cash, reimbursement and other forms of income paid to individual employees, should be regarded as individuals to obtain official car subsidy income, in accordance with the "income from wages and salaries" project taxable personal income tax. ……

3. Is the travel expenses reimbursed subject to personal income tax?

According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Enterprises to Provide Individual Rewards to Marketers by Free Travel (Caishui [2004]11No.), enterprises and units organize tourism activities for people with outstanding marketing performance in the name of training courses, seminars, work visits, etc. Marketing performance rewards (including physical objects and negotiable securities) for individuals by exempting travel expenses and travel expenses shall be fully included in the taxable income of marketers according to the expenses incurred, and personal income tax shall be levied according to law, which shall be withheld and remitted by enterprises and units that provide the above expenses. ……

4. Can some expenses for cross-year reimbursement be charged?

According to Article 9 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (the State Council Order No.512, 2007), the calculation of taxable income of enterprises is based on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the money is received or not. Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as income and expenses of the current period. Except as otherwise provided by this Ordinance and the competent departments of finance and taxation of the State Council.

In practice, it often involves the handling of inter-annual expenses. Usually, the supervision of the finance and taxation department is relatively loose for the expenses that cross the month and do not cross the year, but the caliber of the inter-annual expenses is often tight. Enterprises should use the inter-annual fee as an appropriate adjustment when settling accounts to make it conform to the accrual principle ...

5. How to handle employee reimbursement without an invoice?

According to the Opinions of State Taxation Administration of The People's Republic of China on Several Issues Concerning Strengthening the Management of Enterprise Income Tax (Guo Shui Fa [2005] No.50), it is clearly stipulated that expenses beyond the pre-tax deduction scope, beyond the pre-tax deduction standard or unable to provide true, legal and valid credentials shall not be deducted before tax ...

6. Can the telephone invoices of employees of the company be reimbursed?

Pre-tax deduction of communication fees. Starting from 1 month 1 day, 2008, office communication subsidies related to obtaining taxable income issued by enterprises according to their own relevant regulations are included in employees' wages and salaries, and treated according to the provisions of pre-tax deduction of wages and salaries. Personal communication expenses with bills as personal names are not allowed to be deducted before enterprise income tax.

7. How to deal with the taxation of private cars, rental fees and reimbursement fees?

According to the Notice of Beijing Local Taxation Bureau on Defining Some Business Policies of Enterprise Income Tax (Beijing Local Taxation Bureau [2003] No.646), the rent paid by taxpayers in accordance with the lease contract or agreement is allowed to be deducted before tax on the basis of obtaining true, legal and valid documents; On the basis of obtaining authentic, legal and valid documents, the gasoline fee, crossing and bridge fee and parking fee incurred during the lease period are allowed to be deducted before tax. Other automobile expenses that should be borne by individuals, such as vehicle insurance premiums and maintenance fees, shall not be deducted before enterprise income tax.

8. Can foreign bills be used as reimbursement vouchers?

According to Article 34 of the Measures for the Administration of Invoices of the People's Republic of China, if the tax authorities have doubts about the invoices or vouchers related to tax payment obtained by units and individuals from abroad, they may ask them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as vouchers for accounting after being examined and approved by the tax authorities.

9. Can employees reimburse personal medical expenses before tax?

According to the provisions of Article 3 of State Taxation Administration of The People's Republic of China's Notice on Deduction of Wages, Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3), the employee welfare expenses of enterprises stipulated in Article 40 of the Implementation Regulations include the following contents:

1. Equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not yet implemented social functions separately, including equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, medical clinics, nurseries and sanatoriums, and wages and salaries of staff in welfare departments, social insurance premiums, housing accumulation funds, labor expenses, etc. ……

10. Is personal income tax calculated when employees reimburse tolls?

Article 2 of State Taxation Administration of The People's Republic of China's Notice on Relevant Policies of Personal Income Tax (Guo Shui Fa [1999] No.58) stipulates that personal income tax shall be levied according to the items of "wages and salaries" after deducting certain standard of official expenses for the official vehicles and communication subsidy income obtained by individuals due to the reform of the official vehicle and communication system. If it is paid on a monthly basis, individual income tax will be levied on the income from "wages and salaries" in the current month; If it is not paid on a monthly basis, it will be decomposed into the month and merged with the income from "wages and salaries" in that month, and personal income tax will be levied. The deduction standard of official expenses shall be investigated and calculated by the provincial local taxation bureau according to the actual situation of taxpayers' official transportation and communication expenses, and shall be determined after being approved by the provincial people's government and reported to State Taxation Administration of The People's Republic of China for the record.

1 1, can e-tickets be used as reimbursement vouchers?

According to document No.248 [2006] of Jingdi Tax Ticket, travel itinerary of Air Transport Electronic Ticket (hereinafter referred to as "travel itinerary") is temporarily used as the payment voucher or reimbursement voucher for passengers to purchase electronic tickets, and it also has the function of reminding passengers of their itinerary. "travel itinerary" adopts one person, one vote, and is not used as a necessary voucher for airport check-in procedures and security checks.

12. Can the change and refund bill issued by the airline be used as reimbursement voucher?

China's invoice management method stipulates: "Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign business operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. "Invoices are generally printed by enterprises designated by the tax authorities in accordance with their authority, but some industries can print professional invoices themselves, such as air tickets, which are special invoices. In addition, some departments and enterprises collect various fees, and there is a phenomenon of using receipts. Strictly speaking, the bill mentioned here is a receipt printed by the airline itself, which does not meet the requirements of relevant regulations. However, it can usually be used as a reimbursement voucher.