1. Catering invoices are included in the "employee welfare expenses"
According to the "State Administration of Taxation on the deduction of wages and salaries and employee welfare costs of the enterprise notice" (State Taxation Letter [2009] No. 3), the provisions of the third article, on the deduction of employee welfare costs of the enterprise employee welfare expenses as stipulated in article 40 of the Implementation Regulations, including the following:
(a) enterprises that have not yet implemented the separation of social functions, the equipment, facilities and personnel of the internal welfare department, which occurred in the equipment, facilities and personnel of the welfare department. The following:
(a) enterprises that have not yet implemented the separation of social functions, the welfare department of the equipment, facilities and personnel costs incurred, including staff canteens, staff bathrooms, barber shops, medical clinics, child care centers, nursing homes and other collective welfare sector equipment, facilities and maintenance costs and welfare sector staff wages and salaries, social insurance premiums, housing fund, labor costs, etc. .
(2) Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by the enterprise to the employees for overseas medical treatment on duty, medical expenses for employees of enterprises that do not implement medical coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, heat-prevention and cooling costs for employees, subsidies for employees' difficulties, relief expenses, subsidies for employees' canteens, and subsidies for employees' transportation. subsidies, etc.
(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, compassionate care expenses, family settlement expenses, and travel expenses for family visits.
In addition to the above should be included in the employee welfare costs, in the daily practice of the enterprise, the New Year's Eve staff dinner, all the people involved in catering activities are employees. There are employees field work or overtime, etc., due to the inconvenience of eating, the enterprise to provide employees with working meals, should be included in the welfare costs. Here is for the employees, not for outsiders. Expenditures for outsiders are recognized as hospitality.
2. Food and beverage invoices are included in the "travel expenses"
Some companies have employees on business trips, there are cash allowances, some companies are reimbursed according to the food and beverage invoices occurring during the employee's business trip. For employees on business trips during the catering invoices should be reasonably divided: if the employees on business trips, with the enterprise task to go to the banquet customers and other catering invoices, or should be included in the "business hospitality"; if the employee's personal business trips in the subsidized standard consumption, should be included in the "travel expenses".
Whether business trip subsidies must provide invoices, the national policy is not uniform. The Beijing Municipal Bureau of Local Taxation explicitly requires the provision of invoices for business trip subsidies, otherwise the part of the subsidy without an invoice will be counted as wages and salaries for the calculation of personal income tax. Guangxi Zhuang Autonomous Region Local Taxation Bureau has made it clear that as long as the business trip allowance is within the reasonable scope, it can be subsidized without invoice. Therefore, enterprises need to know the policy in their regions.
3. Catering invoices are counted as "business hospitality"
Business hospitality refers to the entertainment expenses paid by an enterprise for the purpose of operating its business, also known as social entertainment expenses, mainly including catering, cigarettes, water, food, normal entertainment activities, etc., but also includes expenses incurred for business negotiations, product promotion, external liaison, public relations contacts, meeting reception, guest reception, etc., such as Hospitality meals, hospitality with cigarettes and tea, transportation costs.
Therefore, the food and beverage invoices obtained by the enterprise's external business hospitality should be included in the "business hospitality".
4. Catering invoices are included in the "meeting expenses"
Food invoices and catering invoices are the same, is it the same thing?
Food invoices and catering invoices are not the same, they are not the same thing.
The food invoice is a retail merchandise invoice under the national tax management, the restaurant invoice under the local tax management. The invoice is a special invoice for the restaurant industry.
Usually, only sales-type enterprises (e.g. supermarkets) can issue food invoices, which belong to the VAT taxable behavior, pay VAT (tax rate of 17% or 3%), and obtain VAT invoices (ordinary invoices or special invoices)
Catering enterprises can issue catering invoices, which belong to the sales tax taxable behavior, and pay business tax (catering 5%), and obtain business tax invoices. The invoices obtained are for business tax.
How to purchase invoices for the catering industry, catering invoices are divided into the above four cases, the practical operation in accordance with the above processing, mainly depends on the actual situation, we master all practical problems can be solved. We do not remember the wrong, it is important to note that you have any problems in practice can consult the site's teachers, do not make the wrong operation because you do not understand the correct way to deal with it!