In order to facilitate employees' dining, many enterprises have set up employee canteens. How should the canteen be accounted for? The canteen buys ingredients from vendors in the vegetable market. What if there is no invoice? Today, let's take a look ~
1
Can the canteen buy food without invoice?
Jiangxi tax bureau clearly replied!
Enterprises run their own canteens and buy vegetables, rice, eggs, meat and peanut oil squeezed by farmers from bazaars without invoices. What should I do? Can you explain it with white stripes?
A: Hello! Your question has been received, and the reply to the information you provided is as follows:
1, the general taxpayer of catering industry value-added tax can use the purchase invoice of agricultural products supervised by the tax authorities when purchasing agricultural products produced by agricultural producers;
2. If the expenses incurred by an enterprise within the territory of China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has gone through tax registration, and its expenses are pre-tax deduction vouchers with invoices (including invoices issued by tax authorities according to regulations);
The other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax with invoices or receipts and internal vouchers issued by the tax authorities. The receipt shall include the name of the payee, personal name and ID number, expenditure items, the amount received and other relevant information.
The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.
But many accountants say that it is impossible for small vendors to provide identity information, let alone invoice. What should we do?
2
How witty! The staff canteen can handle meals without issuing invoices!
0 1
Enterprise accounting treatment
1, the enterprise canteen should set up a separate auxiliary account to calculate the canteen income and expenditure, which is used to calculate the canteen expenditure. When the enterprise pays for the canteen:
Borrow: other receivables-canteen
Loan: monetary funds
At the end of the month, the canteen will issue a canteen settlement receipt to the finance department according to the enterprise expenses calculated in the auxiliary account, and the finance department will issue a settlement receipt:
Borrow: management expenses-employee welfare expenses
Loan: other receivables-canteen
2. The fixed assets purchased by the enterprise for the canteen belong to the company's welfare equipment and shall not be deducted from the input tax.
Borrow: fixed assets
Loan: monetary funds
When depreciation is accrued:
Borrow: management expenses-employee welfare expenses
Credit: accumulated depreciation
3, the enterprise for the canteen staff salary.
Borrow: management expenses-employee welfare expenses
Loan: wages payable to employees.
02
Accounting treatment of canteen auxiliary account
The canteen auxiliary account shall record in detail the funds received by the canteen, the cost of purchasing ingredients and the personnel fees charged for the enterprise's financial and tax inspection. When the enterprise income tax is settled, the welfare fees charged by the enterprise shall be adjusted according to the deduction ratio of 14% of the total wages stipulated in the tax law.
1, the canteen is provided with an auxiliary account, which reflects the income and expenditure of the canteen. If it is funded by the enterprise:
Borrow: monetary funds
Loan: Other Payables-Company
2. When purchasing materials in the canteen:
Borrow: raw materials
Loan: monetary funds
3. Inventory at the end of the month, calculate consumption and settle canteen expenses:
Borrow: canteen expenditure cost
Loan: raw materials
4. Collect meals paid by employees.
Borrow: monetary funds
Credit: canteen expenditure cost
Note: The internal canteen charges employees for meals, and directly reduces the canteen cost without handling the canteen income. Because the services provided by non-independent accounting units within the enterprise do not constitute the obligation to pay value-added tax, the fees charged to employees are not taxed.
5. At the end of the month, the canteen will issue an internal settlement receipt according to the cost of the canteen in that month and report it to the company's finance:
Debit: Other Payables-Company
Credit: canteen expenditure cost
03
The bill requirements of the canteen
Although the canteen is used as an auxiliary accounting, its accounting must still comply with the provisions of the national tax law, and all procurement activities must obtain formal invoices. Otherwise, in the future tax inspection, the tax authorities will not deduct the unqualified vouchers before the enterprise income tax, but will increase the income tax payable and impose penalties.
Therefore, enterprises must pay attention to the invoice regulations when purchasing canteens. Don't just go to a commodity operator who can't provide an invoice to buy ingredients in order to save the purchase cost, so that the IOUs can be credited and finally pay a higher price.
04
How to solve the problem of canteen invoice
The first move is to outsource the canteen, and the contractor will invoice the account.
An enterprise can outsource the whole canteen to a canteen contractor, who will be responsible for purchasing all canteen ingredients and preparing lunch for the enterprise. The enterprise will pay the canteen contract fee on schedule and ask the canteen contractor for the full invoice.
The second measure is to choose agricultural products production enterprises to buy canteen items.
Enterprises can choose the following suppliers, such as farms and rural professional cooperatives. , get the invoice and record it directly. These agricultural production enterprises can sell their own agricultural products duty-free.
The third measure is to choose an agricultural product trading company.
Agricultural products trading companies can also be exempted from vat, so they can also get invoices if they choose.
The fourth measure is to find self-employed farmers.
Farmers engaged in the production of agricultural products as self-employed individuals are exempt from value-added tax and personal income tax, and can also issue invoices.
The fifth measure is to issue food subsidies, which are still accounted for without tickets.
Many financial personnel report that enterprises are unwilling to outsource canteens and feel that it is too much trouble to find invoices for agricultural supermarkets. Can the problem of no ticket be solved within the enterprise? If there is no problem, enterprises can take the form of granting food subsidies.
Step 1: The financial personnel will include the food allowance for employees in the "salary" according to the monthly budgeted food expenditure.
Step 2: withhold the above-mentioned accrued wages as the cost of purchasing ingredients and allocate them to the canteen;
Step 3: The canteen uses the money received to buy ingredients.
These expenses have been included in the employee's salary, and there is no need to ask for an invoice. If the salary is below the threshold, there is no need to pay personal income tax. However, even if the tax threshold must be exceeded, the tax rate can be controlled. Therefore, enterprises need to carefully measure how to do the most cost-effective!
three
Again!
These six expenses can be deducted before tax without invoice!
0 1
Pay individual sporadic expenses below 500 yuan.
The three cases mentioned above, such as the cost of repairing locks, buying fruits at fruit stalls and repairing computers, actually only need to obtain a receipt issued by individuals. In other words, only receipts can be recorded and deducted before tax.
Reminder: Individuals engaged in small and sporadic business expenses within 500 yuan do not need invoices.
Attachment: Only receipt is required, but the payee's name, personal name and ID number, expenditure items, collection amount and other related information should be indicated, which can be used as the original basis for pre-tax deduction.
02
Wage and salary expenditure
Reminder: Enterprises usually don't need invoices to pay their employees.
Attachment: The salary table, salary distribution scheme, attendance record, payment voucher and other wage payment vouchers that prove rationality can be used as the original basis for pre-tax deduction.
03
Cash welfare expenditure
Many enterprises distribute holiday expenses, welfare expenses and subsidies for employees' living difficulties on holidays, and do not need to obtain invoices issued by employees.
Reminder: Enterprises do not need invoices to distribute cash benefits to employees on holidays.
Attachment: holiday payment schedule, payment vouchers and other welfare expenditure vouchers can be used as the original basis for pre-tax deduction according to tax law standards.
04
Pay travel allowance
Reminder: You don't need an invoice to pay the travel allowance for business travelers.
Attachment: Travel expense reimbursement form. Reasonable travel expenses incurred by an enterprise related to its business activities are allowed to be deducted before tax with true and legal documents. Proof of the authenticity of travel expenses shall include: name, place, time, task, payment voucher, etc.
The standard of enterprise travel allowance can refer to the standard formulated by the financial department or the standard determined by the board of directors of the enterprise.
05
Pay employees the allowance for missing meals.
Reminder: If the paying employee can't eat in the work unit or return to the suburbs of the city on business, and really need to eat out, according to the actual number of meals missed, the meal fee received according to the prescribed standard does not need an invoice.
Attachment: Detailed list of meal supplement payment, payment voucher and corresponding receipt form are used as legal and valid vouchers for pre-tax deduction.
06
Pay liquidated damages for non-performance of the contract
Reminder: Many enterprises often encounter the situation that the contract is not fulfilled due to various reasons and they need to pay the other party liquidated damages. This expenditure does not belong to VAT taxable behavior, and it is not necessary to obtain an invoice.
Note: Pre-tax deduction can be made on the basis of the agreement signed by both parties to provide taxable goods or taxable services, the compensation agreement signed by both parties, the receipt issued by the payee or the court judgment, conciliation statement or ruling of arbitration institution.
four
Remember, accountant! Be sure to get the invoice,
This 12 fee can be deducted before tax!
0 1
Policy basis
Article 9 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Management Measures for Pre-tax Deduction Certificates of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28) stipulates that if the expenses incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has registered for tax, and its expenses are pre-tax deduction certificates.
02
Specific understanding
Regardless of other circumstances, the following three conditions are met at the same time, and the invoice is used as the pre-tax deduction voucher:
1) Expenditure in China
2) It is a VAT taxable item, that is, the other party needs to pay VAT.
3) The other party is a VAT taxpayer who has gone through the tax registration.
03
Specific matters
1) Banks charge fees, commissions, tips, management fees, service fees, handling fees, account opening fees, transfer fees, settlement fees, transfer custody fees, etc., with invoices as pre-tax deduction vouchers, and general taxpayers can deduct input tax according to regulations when obtaining special tickets.
2) Pay interest expenses of banks and other units, and use invoices as pre-tax deduction vouchers. Even if the general taxpayer can't deduct the input tax according to the regulations, it is recommended to obtain an ordinary invoice.
3) The invoice is the pre-tax deduction voucher for the bill discount fee paid by the enterprise. Even if the general taxpayer can't deduct the input tax according to the regulations, it is recommended to obtain an ordinary invoice.
4) The handling fee of the company's WeChat account and Alipay account is based on the invoice as the pre-tax deduction voucher, and the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket.
5) For the handling fee of POS machines, the company asks the acquiring institution for an invoice, which is used as a pre-tax deduction certificate, and the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket.
6) Refund fees and handling fees of aircraft (except train tickets) are deducted before tax on invoices, and general taxpayers can deduct input tax according to regulations when obtaining special tickets.
7) The railway bill printed by China Railway Corporation and its affiliated transportation enterprises (including branches) is the pre-tax deduction certificate for the train ticket refund fee and handling fee.
8) For the ETC toll of the unit car, the invoice is used as the pre-tax deduction voucher, and the general taxpayer can deduct the input tax according to the regulations when obtaining the electronic invoice.
9) The property commercial insurance premium paid by the unit takes the invoice as the pre-tax deduction certificate, and the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket.
10) Communication expenses paid by the company, such as telephone charges and Internet access fees. With the invoice as the pre-tax deduction voucher, the general taxpayer can deduct the input tax according to the regulations when obtaining the special ticket.
1 1) units purchase supplementary cultivated land indicators, with invoices as pre-tax deduction vouchers, and general taxpayers can deduct input tax according to regulations when obtaining special tickets.
12) The unit pays the handling fee or commission income of the auction house, pays the value-added tax according to "brokerage service", and takes the invoice as the pre-tax deduction certificate. General taxpayers can deduct the input tax according to regulations when obtaining special tickets.
five
About catering invoices
A few tips for posting.
0 1
Food and beverage invoices can be included in "business entertainment expenses"
Business entertainment expenses refer to the entertainment expenses paid by enterprises for business needs, also called social entertainment expenses, which mainly include catering, cigarettes, water, food and normal entertainment activities. , including business negotiations, product promotion, external liaison, public relations communication, conference reception, guest reception and other expenses. , such as hospitality, yancha for entertainment, transportation expenses, etc.
02
Catering invoices can be included in "employee welfare expenses"
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3): "III. Deduction of employee welfare expenses The employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents:
(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that fail to perform social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, and wages, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.
(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.
(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. "
Divided by the above items should be included in the employee welfare fund. In the daily practice of enterprises, employees often have dinners on holidays, and all the people who participate in catering activities are employees of enterprises. In addition, there are employees who work or work overtime in other places. Because it is inconvenient for employees to eat, enterprises provide employees with working meals. Should be included in the welfare fund. What is said here is aimed at employees, not at outsiders. The expenses of outsiders are included in hospitality.
03
Food and beverage invoices can be included in "travel expenses"
Some enterprises have cash subsidies for employees on business trips, and some enterprises reimburse them according to the catering invoices that occur during employees' business trips. Food and beverage invoices during employees' business trip should be reasonably divided: food and beverage invoices incurred during employees' business trip should be included in "business entertainment expenses"; If it is the consumption within the subsidy standard during the personal business trip, it should be included in the "travel expenses".
The national policy is not uniform as to whether the travel allowance must be provided with an invoice. Beijing Local Taxation Bureau explicitly requires that business travel subsidies must be provided with invoices, otherwise, non-ticket subsidies are included in wages and salaries to calculate personal income tax. Guangxi Local Taxation Bureau has made it clear that as long as it is within a reasonable range, it can be subsidized without a ticket. Therefore, enterprises need to understand the policies in their regions.
04
Catering invoices can be included in the "conference fee"
Enterprises often hold various meetings and invite some customers, suppliers and employees to attend. As a conference fee, it must include transportation, accommodation, catering, etc. For the meeting, there will be a catering invoice in the conference fee. Pre-tax deduction is no problem, but generally you need to provide meeting notices, meeting attendance books and other materials that can prove the authenticity of meeting fees. Such as meeting notice (including meeting time, meeting arrangement, meeting content, meeting standard, etc.). ), meeting minutes and other materials.
05
Is it necessary to pay personal income tax for meal supplement?
1) No withholding of personal income tax is required:
Employees who are on business trips in urban areas or suburbs can't eat in their work units or return. Meals charged according to the prescribed standards are calculated according to the actual number of meals missed, and personal income tax is not withheld;
For meals and working meals incurred by employees on business trips, they shall receive travel allowance within the standard, and none.